# 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 — 第十六条 (Supplementary Provisions, Article 16)

- 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: 第十六条 (Supplementary Provisions, Article 16)（復興特別税の負担軽減措置） — address `suppl-4231-117/art-16`
- 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-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-16
- 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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### 第十六条（復興特別税の負担軽減措置） — Measures to Reduce the Burden of the Special Taxes for Reconstruction
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-117/art-16 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-16 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-16</sup>

**第一項**  政府は、前三条の規定による償還費用の財源の確保が見込まれる場合には、附則第十二条の規定による見直しの結果に基づく復興費用の見込額を勘案しつつ、復興特別税に係る税負担の軽減のための所要の措置を講ずるものとする。
<sup>suppl-4231-117/art-16/par-1 · 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</sup>
If the securing of financial resources for redemption costs under the preceding three Articles is expected, the government is to take the necessary measures to reduce the tax burden of the special taxes for reconstruction, while taking into consideration the estimated amount of reconstruction costs based on the results of the review under Article 12 of the Supplementary Provisions.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4231-117/art-16/par-1: 前三条 → 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 附則第十三条 (Supplementary Provisions, Article 13), suppl-4231-117/art-13 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-13 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-13
- suppl-4231-117/art-16/par-1: 前三条 → 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 附則第十五条 (Supplementary Provisions, Article 15), 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
- suppl-4231-117/art-16/par-1: 前三条 → 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 附則第十四条 (Supplementary Provisions, Article 14), suppl-4231-117/art-14 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-14 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-14
- suppl-4231-117/art-16/par-1: 附則第十二条 → 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 附則第十二条 (Supplementary Provisions, Article 12), suppl-4231-117/art-12 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-12 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-12

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## 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