# 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 — 第一条 (Supplementary Provisions, Article 1)
- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4251-5/art-1`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1
- 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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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4251-5/art-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1
**第一項** この法律は、平成二十五年四月一日から施行する。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。
suppl-4251-5/art-1/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1
This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一** 次に掲げる規定 平成二十五年六月一日
suppl-4251-5/art-1/par-1/item-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-1
the following provisions: June 1, 2013;
machine translation, not official
**イからハまで** 略
suppl-4251-5/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ニ** 第十条中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三十三条第一項の表租税特別措置法の項の改正規定
suppl-4251-5/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-1/sub-2
the provisions of Article 10 amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, 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.
machine translation, not official
**二から五まで** 略
suppl-4251-5/art-1/par-1/item-2-to-5 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-2-to-5 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-2-to-5
Omitted
machine translation, not official
**六** 次に掲げる規定 平成二十八年一月一日
suppl-4251-5/art-1/par-1/item-6 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-6
the following provisions: January 1, 2016;
machine translation, not official
**イからハまで** 略
suppl-4251-5/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ニ** 第十条中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条第七号の改正規定、同法第十条の改正規定及び同法第二十八条第一項の改正規定
suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-6/sub-2
the provisions of Article 10 amending Article 6, item (vii) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, the provisions amending Article 10 of that Act, and the provisions amending Article 28, paragraph (1) of that Act.
machine translation, not official
**七から九まで** 略
suppl-4251-5/art-1/par-1/item-7-to-9 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-7-to-9 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-7-to-9
Omitted
machine translation, not official
**十** 次に掲げる規定 福島復興再生特別措置法の一部を改正する法律（平成二十五年法律第十二号）の施行の日
suppl-4251-5/art-1/par-1/item-10 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-10 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 12 of 2013) comes into effect.
machine translation, not official
**イ** 略
suppl-4251-5/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-10/sub-1
Omitted
machine translation, not official
**ロ** 第十条中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五十二条第二項第四号の改正規定（「第二十五条の三第一項並びに第二十五条の三の二第一項」を「第二十五条の二の三第二項及び第三項、第二十五条の三第一項、第二十五条の三の二第一項並びに第二十五条の三の三第一項」に改める部分に限る。）
suppl-4251-5/art-1/par-1/item-10/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-1/par-1/item-10/sub-2
the provisions of Article 10 amending Article 52, paragraph (2), item (iv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing "Article 25-3, paragraph (1) and Article 25-3-2, paragraph (1)" with "Article 25-2-3, paragraphs (2) and (3), Article 25-3, paragraph (1), Article 25-3-2, paragraph (1), and Article 25-3-3, paragraph (1)").
machine translation, not official
## 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 附則第百六条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4251-5/art-106/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4251-5/art-106/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-20261007T184526-020, 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