# 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-4261-10/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-4261-10/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4261-10/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
<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>

## 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
- 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