# 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 / Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake — 第四十条 (Article 40)

- Law: 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 (Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake), 平成二十三年法律第百十七号
- English title "Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake": claude-opus-5
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四十条 (Article 40)（定義） — address `art-40`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-40
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-40
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第四十条（定義） — Definitions
<sup>caption: machine translation, not official</sup>
<sup>art-40 · https://japanlaw.org/ja/reconstruction-funding-act/art-40 · https://japanlaw.org/l/423AC0000000117/art-40</sup>

  **第一項**  この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-40/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1 · https://japanlaw.org/l/423AC0000000117/art-40/par-1</sup>
  In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
  <sup>machine translation, not official</sup>

    **一**  内国法人　法人税法第二条第三号に規定する内国法人をいう。
    <sup>art-40/par-1/item-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-1</sup>
    domestic corporation: a domestic corporation as prescribed in Article 2, item (iii) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **二**  外国法人　法人税法第二条第四号に規定する外国法人をいう。
    <sup>art-40/par-1/item-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-2</sup>
    foreign corporation: a foreign corporation as prescribed in Article 2, item (iv) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **三**  公益法人等　法人税法第二条第六号に規定する公益法人等（同法以外の法律によって法人税に関する法令の規定の適用上同号に規定する公益法人等とみなされるものを含む。）をいう。
    <sup>art-40/par-1/item-3 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-3</sup>
    public interest corporation, etc.: a public interest corporation, etc. as prescribed in Article 2, item (vi) of the Corporation Tax Act (including one deemed to be a public interest corporation, etc. prescribed in that item for the purpose of applying the provisions of laws and regulations concerning corporation tax under an Act other than that Act);
    <sup>machine translation, not official</sup>

    **四**  人格のない社団等　法人税法第二条第八号に規定する人格のない社団等をいう。
    <sup>art-40/par-1/item-4 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-4</sup>
    association or foundation without juridical personality: These mean an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **五**  連結親法人　法人税法第二条第十二号の六の七に規定する連結親法人をいう。
    <sup>art-40/par-1/item-5 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-5</sup>
    consolidated parent corporation: a consolidated parent corporation as prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **六**  連結子法人　法人税法第二条第十二号の七に規定する連結子法人をいう。
    <sup>art-40/par-1/item-6 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-6</sup>
    consolidated subsidiary corporation: a consolidated subsidiary corporation as prescribed in Article 2, item (xii)-7 of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **七**  連結完全支配関係　法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。
    <sup>art-40/par-1/item-7 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-7 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-7</sup>
    consolidated full controlling interest: a consolidated full controlling interest as prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **八**  収益事業　法人税法第二条第十三号に規定する収益事業をいう。
    <sup>art-40/par-1/item-8 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-8 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-8</sup>
    profit-making business: a profit-making business as prescribed in Article 2, item (xiii) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **九**  連結所得　法人税法第二条第十八号の四に規定する連結所得をいう。
    <sup>art-40/par-1/item-9 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-9 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-9</sup>
    consolidated income: consolidated income as prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **十**  指定期間　平成二十四年四月一日から平成二十六年三月三十一日までの期間をいう。
    <sup>art-40/par-1/item-10 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-10 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-10</sup>
    designated period: the period from April 1, 2012 to March 31, 2014;
    <sup>machine translation, not official</sup>

    **十一**  事業年度　法人税法第十三条及び第十四条並びに租税特別措置法第六十六条の十一の三第五項に規定する事業年度をいう。
    <sup>art-40/par-1/item-11 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-11 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-11</sup>
    business year: a business year as prescribed in Articles 13 and 14 of the Corporation Tax Act and Article 66-11-3, paragraph (5) of the Act on Special Measures Concerning Taxation;
    <sup>machine translation, not official</sup>

    **十二**  連結事業年度　法人税法第十五条の二に規定する連結事業年度をいう。
    <sup>art-40/par-1/item-12 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-12 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-12</sup>
    consolidated business year: a consolidated business year as prescribed in Article 15-2 of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **十三**  法人課税信託　法人税法第二条第二十九号の二に規定する法人課税信託をいう。
    <sup>art-40/par-1/item-13 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-13 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-13</sup>
    trust subject to corporate taxation: These mean a trust subject to corporate taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **十四**  復興特別法人税申告書　第五十三条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）及び第五十四条の規定による申告書をいう。
    <sup>art-40/par-1/item-14 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-14 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-14</sup>
    return of special corporation tax for reconstruction: a return under the provisions of Article 53, paragraph (1) (including a return filed after the deadline prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) and a return under the provisions of Article 54;
    <sup>machine translation, not official</sup>

    **十五**  修正申告書　国税通則法第十九条第三項に規定する修正申告書をいう。
    <sup>art-40/par-1/item-15 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-15 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-15</sup>
    amended return: These mean an amended return as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **十六**  更正請求書　国税通則法第二十三条第三項に規定する更正請求書をいう。
    <sup>art-40/par-1/item-16 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-16 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-16</sup>
    written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **十七**  更正　国税通則法第二十四条又は第二十六条の規定による更正をいう。
    <sup>art-40/par-1/item-17 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-17 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-17</sup>
    reassessment: a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **十八**  附帯税　国税通則法第二条第四号に規定する附帯税をいう。
    <sup>art-40/par-1/item-18 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-18 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-18</sup>
    accessory tax: accessory tax as prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **十九**  充当　国税通則法第五十七条第一項の規定による充当をいう。
    <sup>art-40/par-1/item-19 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-19 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-19</sup>
    appropriation: an appropriation under the provisions of Article 57, paragraph (1) of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **二十**  還付加算金　国税通則法第五十八条第一項に規定する還付加算金をいう。
    <sup>art-40/par-1/item-20 · https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-20 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-20</sup>
    interest on refund: interest on refund as prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
    <sup>machine translation, not official</sup>

---

## Cites
- art-40/par-1/item-1: 法人税法第二条第三号 → 法人税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-3
- art-40/par-1/item-2: 法人税法第二条第四号 → 法人税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-4
- art-40/par-1/item-3: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-40/par-1/item-4: 法人税法第二条第八号 → 法人税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-8
- art-40/par-1/item-5: 法人税法第二条第十二号の六の七 → 法人税法 第二条第一項第十二号の六の七 (Article 2, paragraph (1), item (xii-6-7)), art-2/par-1/item-12-6-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-7
- art-40/par-1/item-6: 法人税法第二条第十二号の七 → 法人税法 第二条第一項第十二号の七 (Article 2, paragraph (1), item (xii-7)), art-2/par-1/item-12-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7
- art-40/par-1/item-7: 法人税法第二条第十二号の七の七 → 法人税法 第二条第一項第十二号の七の七 (Article 2, paragraph (1), item (xii-7-7)), art-2/par-1/item-12-7-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-7
- art-40/par-1/item-8: 法人税法第二条第十三号 → 法人税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-13
- art-40/par-1/item-11: 租税特別措置法第六十六条の十一の三第五項 → 租税特別措置法 第六十六条の十一の三第五項 (Article 66-11-3, paragraph (5)), art-66-11-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-11-3/par-5
- art-40/par-1/item-11: 法人税法第十三条 → 法人税法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/corporation-tax-act/art-13 · https://japanlaw.org/l/340AC0000000034/art-13
- art-40/par-1/item-11: 第十四条 → 法人税法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/corporation-tax-act/art-14 · https://japanlaw.org/l/340AC0000000034/art-14
- art-40/par-1/item-12: 法人税法第十五条の二 → 法人税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/ja/corporation-tax-act/art-15-2 · https://japanlaw.org/l/340AC0000000034/art-15-2
- art-40/par-1/item-13: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-40/par-1/item-14: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- art-40/par-1/item-14: 第五十三条第一項 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/art-53/par-1 · https://japanlaw.org/l/423AC0000000117/art-53/par-1
- art-40/par-1/item-14: 第五十四条 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第五十四条 (Article 54), art-54 — https://japanlaw.org/ja/reconstruction-funding-act/art-54 · https://japanlaw.org/l/423AC0000000117/art-54
- art-40/par-1/item-15: 国税通則法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3
- art-40/par-1/item-16: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-40/par-1/item-17: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-40/par-1/item-17: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-40/par-1/item-18: 国税通則法第二条第四号 → 国税通則法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-4
- art-40/par-1/item-19: 国税通則法第五十七条第一項 → 国税通則法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-57/par-1 · https://japanlaw.org/l/337AC0000000066/art-57/par-1
- art-40/par-1/item-20: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第二項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-2
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第一項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1

---

## Sources

- claude-opus-5 — English titles of cited laws, written for this site, written 2026-09-18
- e-Gov 法令検索, Digital Agency (デジタル庁) — 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/423AC0000000117/20260401_508AC0000000012), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-011, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-012, translated 2026-10-08
- This site's parser, version 167 — 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07