# 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 — 第七十三条 (Article 73)
- 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: 第七十三条 (Article 73)（復興特別税の収入の使途等の特例） — address `art-73`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-73
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-73
- 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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### 第七十三条（復興特別税の収入の使途等の特例） — Special Provisions on the Use, etc. of Revenue from the Special Taxes for Reconstruction
caption: machine translation, not official
art-73 · https://japanlaw.org/ja/reconstruction-funding-act/art-73 · https://japanlaw.org/l/423AC0000000117/art-73
**第一項** 令和十九年度における復興特別所得税の収入は、まず償還費用の財源に充て、なお残余があるときは、復興債以外の公債（財政法第四条第一項ただし書の規定により発行された公債（当該公債に係る借換国債を含む。）を除く。）の償還に要する費用の財源に充てるものとする。
art-73/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-73/par-1 · https://japanlaw.org/l/423AC0000000117/art-73/par-1
The revenue from the special income tax for reconstruction in fiscal 2037 is to be used first to finance redemption costs, and, if any remains, to finance the costs required for the redemption of public bonds other than reconstruction bonds (excluding public bonds issued pursuant to the provisions of the proviso to Article 4, paragraph (1) of the Public Finance Act (including refunding bonds pertaining to those public bonds)).
machine translation, not official
**第二項** 令和十八年度以前の年度において当該年度までに発行した復興債の償還を完了した場合においては、当該年度から令和十八年度までの間において生じた復興特別税の収入、前条第三項各号に掲げる株式の処分による収入及び同条第四項に規定する国有財産の処分による収入その他の租税収入以外の収入については、前項の規定を準用する。
art-73/par-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-73/par-2 · https://japanlaw.org/l/423AC0000000117/art-73/par-2
If the redemption of the reconstruction bonds issued up to a fiscal year that is fiscal 2036 or earlier has been completed in that fiscal year, the provisions of the preceding paragraph apply mutatis mutandis to the revenue from the special taxes for reconstruction arising during the period from that fiscal year to fiscal 2036, the revenue from the disposal of the shares set forth in the items of paragraph (3) of the preceding Article, and the revenue from the disposal of national property prescribed in paragraph (4) of that Article and other revenue other than tax revenue.
machine translation, not official
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## Cites
- art-73/par-1: 財政法第四条第一項 → e-Gov law 322AC0000000034, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-73/par-2: 前条第三項 → 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 第七十二条第三項 (Article 72, paragraph (3)), art-72/par-3 — https://japanlaw.org/ja/reconstruction-funding-act/art-72/par-3 · https://japanlaw.org/l/423AC0000000117/art-72/par-3
- art-73/par-2: 同条第四項 → 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 第七十二条第四項 (Article 72, paragraph (4)), art-72/par-4 — https://japanlaw.org/ja/reconstruction-funding-act/art-72/par-4 · https://japanlaw.org/l/423AC0000000117/art-72/par-4
- art-73/par-2: 前項 → 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 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/art-73/par-1 · https://japanlaw.org/l/423AC0000000117/art-73/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 第七十二条第一項（復興特別税の収入の使途等） — https://japanlaw.org/ja/reconstruction-funding-act/art-72/par-1 · https://japanlaw.org/l/423AC0000000117/art-72/par-1
- 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 第七十三条第二項（復興特別税の収入の使途等の特例） — https://japanlaw.org/ja/reconstruction-funding-act/art-73/par-2 · https://japanlaw.org/l/423AC0000000117/art-73/par-2
---
## 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-20261007T184526-017, 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