# 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 — 第六十一条 (Article 61) - 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: 第六十一条 (Article 61)（連帯納付の責任） — address `art-61` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-61 - 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. --- ### 第六十一条（連帯納付の責任） — Joint and Several Liability for Payment caption: machine translation, not official art-61 · https://japanlaw.org/ja/reconstruction-funding-act/art-61 · https://japanlaw.org/l/423AC0000000117/art-61 **第一項** 法人税法第八十一条の二十八の規定は、連結親法人の各課税事業年度の復興特別法人税について準用する。 art-61/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-61/par-1 · https://japanlaw.org/l/423AC0000000117/art-61/par-1 The provisions of Article 81-28 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction for each taxable business year of a consolidated parent corporation. machine translation, not official **第二項** 法人税法第百五十二条の規定は、第四十一条第三項において準用する同法第四条の八第二項の規定により同法第百五十二条第一項に規定する主宰受託者が納めるものとされる復興特別法人税について準用する。 art-61/par-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-61/par-2 · https://japanlaw.org/l/423AC0000000117/art-61/par-2 The provisions of Article 152 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction that the principal trustee prescribed in Article 152, paragraph (1) of that Act is to pay pursuant to the provisions of Article 4-8, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 41, paragraph (3). machine translation, not official --- ## Cites - art-61/par-2: 法人税法第百五十二条 → 法人税法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/ja/corporation-tax-act/art-152 · https://japanlaw.org/l/340AC0000000034/art-152 - art-61/par-2: 同法第百五十二条第一項 → 法人税法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-152/par-1 · https://japanlaw.org/l/340AC0000000034/art-152/par-1 - art-61/par-2: 第四十一条第三項 → 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 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/reconstruction-funding-act/art-41/par-3 · https://japanlaw.org/l/423AC0000000117/art-41/par-3 --- ## 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-20261007T184526-015, 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