# 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 — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（復興に係る特別会計の設置） — address `suppl-4231-117/art-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-18 - 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. --- ### 第十八条（復興に係る特別会計の設置） — Establishment of a Special Account for Reconstruction caption: machine translation, not official suppl-4231-117/art-18 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-18 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-18 **第一項** 政府は、東日本大震災からの復興に係る国の資金の流れの透明化を図るとともに復興債の償還を適切に管理するため、復興事業に係る歳入歳出を経理する特別会計を平成二十四年度において設置することとし、必要な法制上の措置を講ずるものとする。 suppl-4231-117/art-18/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-18/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-18/par-1 In order to make the flow of national funds for reconstruction from the Great East Japan Earthquake transparent and to properly manage the redemption of reconstruction bonds, the government is to establish in fiscal 2012 a special account to account for the revenue and expenditure for reconstruction projects, and is to take the necessary legislative measures. machine translation, not official **第二項** 前項に規定する特別会計は、平成二十三年度一般会計補正予算（第３号）のうち第六十九条の規定に基づき発行した復興債の償還に係る債務等について承継するものとする。 suppl-4231-117/art-18/par-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-18/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-18/par-2 The special account prescribed in the preceding paragraph is to succeed to the obligations, etc. pertaining to the redemption of the reconstruction bonds issued pursuant to the provisions of Article 69 under the General Account Supplementary Budget (No. 3) for fiscal 2011. machine translation, not official --- ## Cites - suppl-4231-117/art-18/par-2: 第六十九条 → 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 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/reconstruction-funding-act/art-69 · https://japanlaw.org/l/423AC0000000117/art-69 - suppl-4231-117/art-18/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 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-4231-117/art-18/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-18/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-18/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 附則第十八条第二項（復興に係る特別会計の設置） — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4231-117/art-18/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4231-117/art-18/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-20261007T184526-018, 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