# 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-4291-4`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/suppl-4291-4
- 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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## 附 則 平成二九年三月三一日法律第四号
suppl-4291-4 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4291-4/art-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1
**第一項** この法律は、平成二十九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-4291-4/art-1/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1/par-1
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一から四まで** 略
suppl-4291-4/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1/par-1/item-1-to-4
Omitted
machine translation, not official
**五** 次に掲げる規定 平成三十年四月一日
suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1/par-1/item-5
the following provisions: April 1, 2018.
machine translation, not official
**イからヌまで** 略
suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ル** 第十六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-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-1/par-1/item-5/sub-2
the provisions in Article 16 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
### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4291-4/art-140 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-140 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-140
**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-4291-4/art-140/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-140/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
### 第百四十一条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4291-4/art-141 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-141 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-141
**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-4291-4/art-141/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-141/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-141/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
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## Cites
- suppl-4291-4/art-140/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 附則第百四十条 (Supplementary Provisions, Article 140), suppl-4291-4/art-140 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-140 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-140
- suppl-4291-4/art-140/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-4291-4/art-1 — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/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 附則第百四十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/reconstruction-funding-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/423AC0000000117/suppl-4291-4/art-140/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-20261007T184526-023, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-024, 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