# 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 — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（決算剰余金の償還費用の財源への活用） — address `suppl-4231-117/art-15` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-15 - 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. --- ### 第十五条（決算剰余金の償還費用の財源への活用） — Use of Surplus in the Settlement of Accounts to Finance Redemption Costs caption: machine translation, not official suppl-4231-117/art-15 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-15 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-15 **第一項** 政府は、平成二十三年度から平成二十七年度までの間の各年度の一般会計歳入歳出の決算上の剰余金を財政法第六条第一項の規定に基づき公債又は借入金の償還財源に充てる場合においては、償還費用の財源に優先して充てるよう努めるものとする。 suppl-4231-117/art-15/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-15/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-15/par-1 When the government uses the surplus in the settlement of the revenue and expenditure of the general account for each fiscal year from fiscal 2011 to fiscal 2015 to finance the redemption of public bonds or borrowings pursuant to the provisions of Article 6, paragraph (1) of the Public Finance Act, it is to endeavor to use that surplus to finance redemption costs in preference to other uses. machine translation, not official --- ## Cites - suppl-4231-117/art-15/par-1: 財政法第六条第一項 → e-Gov law 322AC0000000034, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection ## 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 附則第十六条第一項（復興特別税の負担軽減措置） — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-16/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-16/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 - 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