# 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 — 第五十五条 (Article 55)
- 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: 第五十五条 (Article 55)（復興特別法人税の期限内申告による納付） — address `art-55`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-55
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-55
- 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.
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### 第五十五条（復興特別法人税の期限内申告による納付） — Payment of Special Corporation Tax for Reconstruction upon Filing of Return by Due Date
caption: machine translation, not official
art-55 · https://japanlaw.org/ja/reconstruction-funding-act/art-55 · https://japanlaw.org/l/423AC0000000117/art-55
**第一項** 第五十三条第一項の規定による申告書を提出した法人は、当該申告書に記載した同項第二号に掲げる金額があるときは、当該申告書の提出期限までに、当該金額に相当する復興特別法人税を国に納付しなければならない。
art-55/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-55/par-1 · https://japanlaw.org/l/423AC0000000117/art-55/par-1
A corporation that has filed a return under the provisions of Article 53, paragraph (1) must, if there is an amount set forth in item (ii) of that paragraph stated in that return, pay to the national government special corporation tax for reconstruction in an amount equivalent to that amount by the deadline for filing that return.
machine translation, not official
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## Cites
- art-55/par-1: 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-55/par-1: 同項第二号 → 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 第五十三条第一項第二号 (Article 53, paragraph (1), item (ii)), art-53/par-1/item-2 — https://japanlaw.org/ja/reconstruction-funding-act/art-53/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-53/par-1/item-2
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## 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-20261007T184526-014, 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