# 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 — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4231-114`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4231-114
- 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.

---

## 附　則 平成二三年一二月二日法律第一一四号
<sup>suppl-4231-114 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4231-114/art-1/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十五年一月一日
  <sup>suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

    **イからネまで**  略
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ナ**  第二十三条及び附則第九十三条の二の規定
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 23 and Article 93-2 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第九十三条の二（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の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-93-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-93-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-93-2</sup>

**第一項**  第二十三条の規定による改正後の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（以下この条において「新特別措置法」という。）第六十二条第一項（新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分を除く。）の規定は、平成二十五年一月一日以後に同項において準用する新国税通則法第七十四条の二第一項第二号に定める者（同条第二項の規定により同号ロに掲げる者に含まれるものとされる者を含む。）に対して行う同条の規定による質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている調査（同日前に当該者に対して当該調査に係る第二十三条の規定による改正前の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（以下この項において「旧特別措置法」という。）第六十二条第一項若しくは第二項又は同条第六項において準用する同条第一項若しくは第二項の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に法人に対して行った旧特別措置法第六十二条第一項又は第二項（同条第六項において準用する場合を含む。）の規定による質問又は検査（経過措置調査に係るものを含む。）及び同条第三項又は第四項（同条第六項において準用する場合を含む。以下この項において同じ。）に規定する金銭の支払若しくは物品の譲渡をする義務があると認められる者又は金銭の支払若しくは物品の譲渡を受ける権利があると認められる者に対して同日前に行った同条第三項又は第四項の規定による質問又は検査（当該経過措置調査に係るものを含む。）については、なお従前の例による。
<sup>suppl-4231-114/art-93-2/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-93-2/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-93-2/par-1</sup>
The provisions of Article 62, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as amended by Article 23 (hereinafter referred to as "the New Special Measures Act" in this Article) (excluding the part applying mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the new Act on General Rules for National Taxes) of the new Act on General Rules for National Taxes) apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2 of the new Act on General Rules for National Taxes as applied mutatis mutandis pursuant to that paragraph that are made on or after January 1, 2013 to a person specified in Article 74-2, paragraph (1), item (ii) of the new Act on General Rules for National Taxes (including a person who is deemed to be included in the persons set forth in (b) of that item pursuant to the provisions of paragraph (2) of that Article) (excluding those pertaining to an examination that has continued since before that date (limited to an examination in which, before that date, questions had been asked of, or an inspection had been conducted on, that person in relation to that examination under the provisions of Article 62, paragraph (1) or (2) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by Article 23 (hereinafter referred to as "the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake" in this paragraph), or under the provisions of paragraph (1) or (2) of that Article as applied mutatis mutandis pursuant to paragraph (6) of that Article; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)); and the provisions then in force continue to govern questions asked of or inspections conducted on a corporation before that date under the provisions of Article 62, paragraph (1) or (2) of the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) (including those pertaining to an investigation covered by the transitional measures), and questions asked of or inspections conducted on, before that date, a person found to be obliged to make a payment of money or a transfer of goods, or a person found to have a right to receive a payment of money or a transfer of goods, as prescribed in paragraph (3) or (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article; hereinafter the same applies in this paragraph), under the provisions of paragraph (3) or (4) of that Article (including those pertaining to that investigation covered by the transitional measures).
<sup>machine translation, not official</sup>

**第二項**  新特別措置法第六十二条第一項（新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出される新国税通則法第七十四条の七に規定する物件について適用する。
<sup>suppl-4231-114/art-93-2/par-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-93-2/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-93-2/par-2</sup>
The provisions of Article 62, paragraph (1) of the New Special Measures Act (limited to the part applying mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the new Act on General Rules for National Taxes) of the new Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the new Act on General Rules for National Taxes that are submitted on or after January 1, 2013.
<sup>machine translation, not official</sup>

### 第百四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-104 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-104 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-104</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4231-114/art-104/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-104/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-104-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-104-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-104-2</sup>

**第一項**  この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-104-2/par-1</sup>
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-105 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-105 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-105</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4231-114/art-105/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-105/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-105/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百六条（納税環境の整備に向けた検討） — Review Toward Improving the Tax Payment Environment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-106 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-106 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-106</sup>

**第一項**  政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。
<sup>suppl-4231-114/art-106/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-106/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-106/par-1</sup>
The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4231-114/art-1/par-1/item-5/sub-2: 附則第九十三条の二 → 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 附則第九十三条の二 (Supplementary Provisions, Article 93-2), suppl-4231-114/art-93-2 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-93-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-93-2
- suppl-4231-114/art-93-2/par-1: この条 → 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 附則第九十三条の二 (Supplementary Provisions, Article 93-2), suppl-4231-114/art-93-2 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-93-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-93-2
- suppl-4231-114/art-93-2/par-1: この項 → 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 附則第九十三条の二第一項 (Supplementary Provisions, Article 93-2, paragraph (1)), suppl-4231-114/art-93-2/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-93-2/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-93-2/par-1
- suppl-4231-114/art-93-2/par-1: 第六十二条第一項 → 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 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/art-62/par-1 · https://japanlaw.org/l/423AC0000000117/art-62/par-1
- suppl-4231-114/art-93-2/par-2: 新特別措置法第六十二条第一項 → 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 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/art-62/par-1 · https://japanlaw.org/l/423AC0000000117/art-62/par-1
- suppl-4231-114/art-104/par-1: この条 → 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 附則第百四条 (Supplementary Provisions, Article 104), suppl-4231-114/art-104 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-104 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-104
- suppl-4231-114/art-104/par-1: 附則第一条 → 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 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-114/art-1 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1

## Cited by

3 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 附則第一条第一項第五号ナ（施行期日） — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-1/par-1/item-5/sub-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 附則第九十三条の二第一項（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の一部改正に伴う経過措置） — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-93-2/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-93-2/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 附則第百四条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-114/art-104/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-20261007T184526-018, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-019, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T193737-001, 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