# 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 — 第六条 (Article 6)

- 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: 第六条 (Article 6)（定義） — address `art-6`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-6
- 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.

---

### 第六条（定義） — Definitions
<sup>caption: machine translation, not official</sup>
<sup>art-6 · https://japanlaw.org/ja/reconstruction-funding-act/art-6 · https://japanlaw.org/l/423AC0000000117/art-6</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-6/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1 · https://japanlaw.org/l/423AC0000000117/art-6/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**  居住者　所得税法（昭和四十年法律第三十三号）第二条第一項第三号に規定する居住者をいう。
    <sup>art-6/par-1/item-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-1</sup>
    resident: a resident as prescribed in Article 2, paragraph (1), item (iii) of the Income Tax Act (Act No. 33 of 1965);
    <sup>machine translation, not official</sup>

    **二**  非永住者　所得税法第二条第一項第四号に規定する非永住者をいう。
    <sup>art-6/par-1/item-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-2</sup>
    non-permanent resident: a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) of the Income Tax Act;
    <sup>machine translation, not official</sup>

    **三**  非居住者　所得税法第二条第一項第五号に規定する非居住者をいう。
    <sup>art-6/par-1/item-3 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-3</sup>
    nonresident: a nonresident as prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act;
    <sup>machine translation, not official</sup>

    **四**  内国法人　所得税法第二条第一項第六号に規定する内国法人をいう。
    <sup>art-6/par-1/item-4 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-4</sup>
    domestic corporation: a domestic corporation as prescribed in Article 2, paragraph (1), item (vi) of the Income Tax Act;
    <sup>machine translation, not official</sup>

    **五**  外国法人　所得税法第二条第一項第七号に規定する外国法人をいう。
    <sup>art-6/par-1/item-5 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-5</sup>
    foreign corporation: a foreign corporation as prescribed in Article 2, paragraph (1), item (vii) of the Income Tax Act;
    <sup>machine translation, not official</sup>

    **六**  人格のない社団等　所得税法第二条第一項第八号に規定する人格のない社団等をいう。
    <sup>art-6/par-1/item-6 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-6</sup>
    association or foundation without juridical personality: an association or foundation without juridical personality as prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act;
    <sup>machine translation, not official</sup>

    **七**  確定申告書　所得税法第二条第一項第三十七号に規定する確定申告書及び租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十二の二第九項（同法第三十七条の十三の三第十項において準用する場合を含む。）又は第四十一条の十五第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書をいう。
    <sup>art-6/par-1/item-7 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-7 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-7</sup>
    final return: a final return as prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act, and a return under Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10) of that Act) or Article 41-15, paragraph (5) of that Act;
    <sup>machine translation, not official</sup>

    **八**  復興特別所得税申告書　第十七条第一項の規定による申告書（当該申告書に係る期限後申告書を含む。）又は同条第二項の規定による申告書をいう。
    <sup>art-6/par-1/item-8 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-8 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-8</sup>
    return of special income tax for reconstruction: a return under Article 17, paragraph (1) (including a return filed after the deadline pertaining to that return) or a return under paragraph (2) of that Article;
    <sup>machine translation, not official</sup>

    **九**  期限後申告書　国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書をいう。
    <sup>art-6/par-1/item-9 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-9 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-9</sup>
    return filed after the deadline: a return filed after the deadline as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962);
    <sup>machine translation, not official</sup>

    **十**  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-6/par-1/item-10 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-10 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-10</sup>
    amended return: 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>

    **十一**  更正の請求　国税通則法第二十三条第二項に規定する更正の請求をいう。
    <sup>art-6/par-1/item-11 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-11 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-11</sup>
    request for reassessment: a request for reassessment as prescribed in Article 23, paragraph (2) of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **十二**  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-6/par-1/item-12 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-12 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-12</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>

    **十三**  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-6/par-1/item-13 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-13 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-13</sup>
    reassessment: a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **十四**  決定　第二十三条の場合を除き、国税通則法第二十五条の規定による決定をいう。
    <sup>art-6/par-1/item-14 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-14 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-14</sup>
    determination: except in the case of Article 23, a determination under Article 25 of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **十五**  源泉徴収　第四節の規定により復興特別所得税を徴収して納付することをいう。
    <sup>art-6/par-1/item-15 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-15 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-15</sup>
    withholding: collecting and paying special income tax for reconstruction pursuant to the provisions of Section 4;
    <sup>machine translation, not official</sup>

    **十六**  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-6/par-1/item-16 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-16 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-16</sup>
    accessory tax: an accessory tax as prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **十七**  充当　第三十条の場合を除き、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-6/par-1/item-17 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-17 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-17</sup>
    appropriation: except in the case of Article 30, an appropriation under Article 57, paragraph (1) of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **十八**  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-6/par-1/item-18 · https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-18 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-18</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-6/par-1/item-1: 所得税法（昭和四十年法律第三十三号）第二条第一項第三号 → 所得税法 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/income-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-3
- art-6/par-1/item-2: 所得税法第二条第一項第四号 → 所得税法 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/income-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-4
- art-6/par-1/item-3: 所得税法第二条第一項第五号 → 所得税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-5
- art-6/par-1/item-4: 所得税法第二条第一項第六号 → 所得税法 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/income-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-6
- art-6/par-1/item-5: 所得税法第二条第一項第七号 → 所得税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-7
- art-6/par-1/item-6: 所得税法第二条第一項第八号 → 所得税法 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/income-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8
- art-6/par-1/item-7: 租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十二の二第九項 → 租税特別措置法 第三十七条の十二の二第九項 (Article 37-12-2, paragraph (9)), art-37-12-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-9
- art-6/par-1/item-7: 同法第三十七条の十三の三第十項 → 租税特別措置法 第三十七条の十三の三第十項 (Article 37-13-3, paragraph (10)), art-37-13-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-10
- art-6/par-1/item-7: 第四十一条の十五第五項 → 租税特別措置法 第四十一条の十五第五項 (Article 41-15, paragraph (5)), art-41-15/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5
- art-6/par-1/item-7: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- art-6/par-1/item-7: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-6/par-1/item-7: 所得税法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37
- art-6/par-1/item-8: 同条第二項 → 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 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/reconstruction-funding-act/art-17/par-2 · https://japanlaw.org/l/423AC0000000117/art-17/par-2
- art-6/par-1/item-8: 第十七条第一項 → 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 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/art-17/par-1 · https://japanlaw.org/l/423AC0000000117/art-17/par-1
- art-6/par-1/item-9: 国税通則法（昭和三十七年法律第六十六号）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-6/par-1/item-10: 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-6/par-1/item-11: 国税通則法第二十三条第二項 → 国税通則法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-2 · https://japanlaw.org/l/337AC0000000066/art-23/par-2
- art-6/par-1/item-12: 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-6/par-1/item-13: 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-6/par-1/item-13: 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-6/par-1/item-14: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-6/par-1/item-14: 第二十三条 → 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 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/reconstruction-funding-act/art-23 · https://japanlaw.org/l/423AC0000000117/art-23
- art-6/par-1/item-16: 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-6/par-1/item-17: 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-6/par-1/item-17: 第三十条 → 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 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/reconstruction-funding-act/art-30 · https://japanlaw.org/l/423AC0000000117/art-30
- art-6/par-1/item-18: 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

1 provision cites 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 第三十三条第一項（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-1 · https://japanlaw.org/l/423AC0000000117/art-33/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-20261007T184526-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-002, 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