# 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-4271-9`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4271-9
- 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 平成二七年三月三一日法律第九号
suppl-4271-9 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4271-9/art-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1
**第一項** この法律は、平成二十七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-4271-9/art-1/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
machine translation, not official
**一** 略
suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-1
Omitted
machine translation, not official
**二** 次に掲げる規定 平成二十七年七月一日
suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-2
the following provisions: July 1, 2015;
machine translation, not official
**イからトまで** 略
suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-2/sub-1
Omitted
machine translation, not official
**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十八条の改正規定、同法第二十条の次に一条を加える改正規定、同法第二十一条に四項を加える改正規定、同法第二十八条第一項の改正規定（「第四十二条第一項」を「第四十一条の二十二第一項」に改める部分に限る。）、同条第四項の改正規定、同法第三十三条第一項の表所得税法の項の改正規定、同表租税特別措置法の項の改正規定、同表国税通則法の項の改正規定、同条第四項第二号の改正規定、同法第三十四条第三項の改正規定、同法第三十七条の改正規定及び同法第六十三条第四項の改正規定
suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-2/sub-2
the provisions in Article 14 amending Article 18 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, adding one Article after Article 20 of that Act, adding four paragraphs to Article 21 of that Act, amending Article 28, paragraph (1) of that Act (limited to the part replacing "Article 42, paragraph (1)" with "Article 41-22, paragraph (1)"), amending paragraph (4) of that Article, amending the row for the Income Tax Act in the table in Article 33, paragraph (1) of that Act, amending the row for the Act on Special Measures Concerning Taxation in that table, amending the row for the Act on General Rules for National Taxes in that table, amending paragraph (4), item (ii) of that Article, amending Article 34, paragraph (3) of that Act, amending Article 37 of that Act and amending Article 63, paragraph (4) of that Act;
machine translation, not official
**三** 略
suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-3
Omitted
machine translation, not official
**四** 次に掲げる規定 平成二十八年一月一日
suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-4
the following provisions: January 1, 2016;
machine translation, not official
**イからホまで** 略
suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ヘ** 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二十八条第一項の改正規定（「第三十七条の十一の四第一項」の下に「、第三十七条の十四の二第八項」を加える部分に限る。）、同法第三十三条第一項の表内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律（平成九年法律第百十号）の項の改正規定及び同法第六十三条第一項の改正規定
suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-4/sub-2
the provisions in Article 14 amending Article 28, 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 (limited to the part adding ", Article 37-14-2, paragraph (8)" after "Article 37-11-4, paragraph (1)"), amending the row for the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation (Act No. 110 of 1997) in the table in Article 33, paragraph (1) of that Act, and amending Article 63, paragraph (1) of that Act;
machine translation, not official
**五から十まで** 略
suppl-4271-9/art-1/par-1/item-5-to-10 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-5-to-10 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-5-to-10
Omitted
machine translation, not official
**十一** 次に掲げる規定 地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日
suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-11
the following provisions: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) comes into effect;
machine translation, not official
**イ及びロ** 略
suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-11/sub-1
Omitted
machine translation, not official
**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四号の改正規定（「第六十八条の十五の二第一項」を「第六十八条の十五の二第二項、第六十八条の十五の三第一項から第三項まで」に改める部分に限る。）
suppl-4271-9/art-1/par-1/item-11/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1/par-1/item-11/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1/par-1/item-11/sub-2
the provisions in Article 14 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 68-15-2, paragraph (1)" with "Article 68-15-2, paragraph (2), Article 68-15-3, paragraphs (1) through (3)").
machine translation, not official
### 第百三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4271-9/art-130 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-130 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-130
**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。
suppl-4271-9/art-130/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-130/par-1
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.
machine translation, not official
### 第百三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
caption: machine translation, not official
suppl-4271-9/art-131 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-131 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-131
**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。
suppl-4271-9/art-131/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-131/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-131/par-1
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.
machine translation, not official
---
## Cites
- suppl-4271-9/art-130/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 附則第百三十条 (Supplementary Provisions, Article 130), suppl-4271-9/art-130 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-130 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-130
- suppl-4271-9/art-130/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-4271-9/art-1 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-1
## 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 附則第百三十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4271-9/art-130/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-20261007T184526-022, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-023, 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