# 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-4261-10`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4261-10
- 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 平成二六年三月三一日法律第一〇号
<sup>suppl-4261-10 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1</sup>

**第一項**  この法律は、平成二十六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。
<sup>suppl-4261-10/art-1/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1</sup>
This Act comes into effect on April 1, 2014; 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>

  **一及び二**  略
  <sup>suppl-4261-10/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十七年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-3</sup>
  the following provisions: April 1, 2015;
  <sup>machine translation, not official</sup>

    **イからトまで**  略
    <sup>suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **チ**  第十四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六十三条第十二項の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-3/sub-2</sup>
    the provisions in Article 14 amending Article 63, paragraph (12) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake;
    <sup>machine translation, not official</sup>

  **四及び五**  略
  <sup>suppl-4261-10/art-1/par-1/item-4-to-5 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-4-to-5 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-4-to-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十八年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-6</sup>
  the following provisions: April 1, 2016;
  <sup>machine translation, not official</sup>

    **イからチまで**  略
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **リ**  第十四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十条の改正規定、同法第十四条の改正規定、同法第二十条の二の改正規定、同法第二十八条第一項の改正規定、同法第三十三条第一項の表所得税法の項の改正規定、同条第六項の改正規定（「第七条第四項」を「第七条第五項」に改める部分に限る。）、同条第五項の改正規定（「第三十三条第四項」を「第三十三条第五項」に改め、同項を同条第六項とする部分を除く。）、同条第四項の改正規定（同項を同条第五項とする部分を除く。）並びに同法第三十四条第三項及び第三十七条の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-6/sub-2</sup>
    the provisions in Article 14 amending Article 10 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, amending Article 14 of that Act, amending Article 20-2 of that Act, amending Article 28, paragraph (1) of that Act, amending the row for the Income Tax Act in the table in Article 33, paragraph (1) of that Act, amending paragraph (6) of that Article (limited to the part replacing "Article 7, paragraph (4)" with "Article 7, paragraph (5)"), amending paragraph (5) of that Article (excluding the part replacing "Article 33, paragraph (4)" with "Article 33, paragraph (5)" and renumbering that paragraph as paragraph (6) of that Article), and amending paragraph (4) of that Article (excluding the part renumbering that paragraph as paragraph (5) of that Article), and amending Article 34, paragraph (3) and Article 37 of that Act;
    <sup>machine translation, not official</sup>

  **七及び八**  略
  <sup>suppl-4261-10/art-1/par-1/item-7-to-8 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-7-to-8 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-7-to-8</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  第十四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地方税法（昭和二十五年法律第二百二十六号）の項の改正規定　平成三十年一月一日
  <sup>suppl-4261-10/art-1/par-1/item-9 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-9 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-9</sup>
  the provisions in Article 14 amending the row for the Local Tax Act (Act No. 226 of 1950) 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: January 1, 2018;
  <sup>machine translation, not official</sup>

  **十及び十一**  略
  <sup>suppl-4261-10/art-1/par-1/item-10-to-11 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-10-to-11 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-10-to-11</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　地方法人税法の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-12</sup>
  the following provisions: the date on which the Local Corporation Tax Act comes into effect.
  <sup>machine translation, not official</sup>

    **イからヘまで**  略
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-12/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ト**  第十四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六十三条第一項の表の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-12/sub-2</sup>
    the provisions in Article 14 amending the table in Article 63, 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;
    <sup>machine translation, not official</sup>

  **十三から十六まで**  略
  <sup>suppl-4261-10/art-1/par-1/item-13-to-16 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-13-to-16 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-13-to-16</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十七**  次に掲げる規定　国家戦略特別区域法（平成二十五年法律第百七号）附則第一条第一号に掲げる規定の施行の日又はこの法律の施行の日のいずれか遅い日
  <sup>suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-17</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act (Act No. 107 of 2013) come into effect, or the date on which this Act comes into effect, whichever is later;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-17/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第十四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二号の改正規定（「第六十八条の十五第五項」を「第六十八条の十四第五項、第六十八条の十五第五項」に改める部分に限る。）及び同項第四号の改正規定（「及び第二項」の下に「、第六十八条の十四第二項及び第三項」を加える部分に限る。）
    <sup>suppl-4261-10/art-1/par-1/item-17/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1/par-1/item-17/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-1/par-1/item-17/sub-2</sup>
    the provisions in Article 14 amending Article 52, paragraph (2), item (ii) 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 68-15, paragraph (5)" with "Article 68-14, paragraph (5), Article 68-15, paragraph (5)") and amending item (iv) of that paragraph (limited to the part adding ", Article 68-14, paragraphs (2) and (3)" after "and paragraph (2)").
    <sup>machine translation, not official</sup>

### 第百五十五条（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-4261-10/art-155 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-155 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-155</sup>

**第一項**  施行日から平成二十八年三月三十一日までの間における第十四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。）第三十三条第一項及び第二項の規定の適用については、同条第一項の表租税特別措置法の項中「第四十条第二十項所得税の所得税及び復興特別所得税の第四十条の三の三第十二項第一号及び第二号、第十三項並びに第十五項所得税所得税及び復興特別所得税第四十条の三の三第十六項所得税に係る延滞税所得税及び復興特別所得税に係る延滞税第四十条の三の四第一項所得税の額（所得税の額及び復興特別所得税の額（及び当該所得税の額並びに当該所得税の額及び復興特別所得税の額所得税の額以外所得税の額及び復興特別所得税の額以外第四十条の三の四第五項第三号及び第四号、第六項並びに第七項所得税所得税及び復興特別所得税」とあるのは「第四十条第二十項所得税の所得税及び復興特別所得税の」と、同条第二項中「外国法人の区分（同条第一号に掲げる外国法人にあっては同号イ又はロに掲げる国内源泉所得の区分）」とあるのは「外国法人の区分」と、「国内源泉所得（同条第一号に定める国内源泉所得にあっては同号イ又はロに掲げる国内源泉所得）」とあるのは「国内源泉所得」と、「掲げる所得と」とあるのは「掲げる所得（所得税法第百六十一条第五号に掲げる配当等で政令で定めるものを除く。）と」と、「同法の」とあるのは「法人税法の」とする。
<sup>suppl-4261-10/art-155/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-155/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-155/par-1</sup>
With regard to the application of the provisions of Article 33, paragraphs (1) and (2) 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 the provisions of Article 14 (hereinafter referred to as "the New Special Measures Act" in this Article) during the period from the Effective Date to March 31, 2016, the phrase "Article 40, paragraph (20) / of income tax / of income tax and special income tax for reconstruction / Article 40-3-3, paragraph (12), items (i) and (ii), paragraph (13), and paragraph (15) / income tax / income tax and special income tax for reconstruction / Article 40-3-3, paragraph (16) / delinquent tax on income tax / delinquent tax on income tax and special income tax for reconstruction / Article 40-3-4, paragraph (1) / the amount of income tax ( / the amount of income tax and the amount of special income tax for reconstruction ( / and the amount of that income tax / and the amount of that income tax and the amount of special income tax for reconstruction / other than the amount of income tax / other than the amount of income tax and the amount of special income tax for reconstruction / Article 40-3-4, paragraph (5), items (iii) and (iv), paragraph (6), and paragraph (7) / income tax / income tax and special income tax for reconstruction" in the row for the Act on Special Measures Concerning Taxation in the table in paragraph (1) of that Article is deemed to be replaced with "Article 40, paragraph (20) / of income tax / of income tax and special income tax for reconstruction", and in paragraph (2) of that Article, the phrase "categories of foreign corporations (for a foreign corporation set forth in item (i) of that Article, the categories of domestic source income set forth in (a) or (b) of that item)" is deemed to be replaced with "categories of foreign corporations", the phrase "domestic source income (for domestic source income specified in item (i) of that Article, the domestic source income set forth in (a) or (b) of that item)" is deemed to be replaced with "domestic source income", the phrase "the income set forth" is deemed to be replaced with "the income set forth (excluding dividends, etc. set forth in Article 161, item (v) of the Income Tax Act that are specified by Cabinet Order)", and the phrase "of that Act" is deemed to be replaced with "of the Corporation Tax Act".
<sup>machine translation, not official</sup>

**第二項**  新特別措置法第四十五条の規定は、法人の施行日以後に終了する事業年度について適用し、法人の施行日前に終了した事業年度については、なお従前の例による。
<sup>suppl-4261-10/art-155/par-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-155/par-2 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-155/par-2</sup>
The provisions of Article 45 of the New Special Measures Act apply to the business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the business years of a corporation that ended before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新特別措置法第四十七条第二項の規定は、法人の施行日以後に終了する課税事業年度に係る復興特別法人税について適用する。
<sup>suppl-4261-10/art-155/par-3 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-155/par-3 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-155/par-3</sup>
The provisions of Article 47, paragraph (2) of the New Special Measures Act apply to the special corporation tax for reconstruction for the taxable business years of a corporation ending on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第百六十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-164 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-164 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-164</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-4261-10/art-164/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-164/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>

### 第百六十五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-165 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-165 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-165</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-4261-10/art-165/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-165/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-165/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>

---

## Cites
- suppl-4261-10/art-155/par-1: 同条第二項 → 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 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-2
- suppl-4261-10/art-155/par-1: 所得税法第百六十一条第五号 → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5
- suppl-4261-10/art-155/par-1: 第三十三条第一項 → 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 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1
- suppl-4261-10/art-155/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 附則第百五十五条 (Supplementary Provisions, Article 155), suppl-4261-10/art-155 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-155 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-155
- suppl-4261-10/art-155/par-2: 新特別措置法第四十五条 → 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 第四十五条 (Article 45), art-45 — https://japanlaw.org/ja/reconstruction-funding-act/art-45 · https://japanlaw.org/l/423AC0000000117/art-45
- suppl-4261-10/art-155/par-3: 新特別措置法第四十七条第二項 → 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 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/reconstruction-funding-act/art-47/par-2 · https://japanlaw.org/l/423AC0000000117/art-47/par-2
- suppl-4261-10/art-164/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 附則第百六十四条 (Supplementary Provisions, Article 164), suppl-4261-10/art-164 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-164 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-164
- suppl-4261-10/art-164/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-4261-10/art-1 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-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 附則第百五十五条第一項（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の一部改正に伴う経過措置） — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-155/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-155/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 附則第百六十四条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4261-10/art-164/par-1

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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-20261007T184526-021, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-022, 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