In the beginning of Prime Minister Yoshiko Noda and his Cabinet at office,they have made a series of decisions of disaster recovery fiscal policy.It attracts wide attention both in Japan and abroad.From the point of effects on Japan's economy and fiscal policy in the future,the attention focuses on the third supplementary and disaster recovery additional tax. Despite the obstacles,in order to ensure the financial resources for disaster recovery,while at the same time consider not to increase the offspring 's debt burden and financial reconstruction,the Japanese government has to decide to collect disaster recovery additional tax.Disaster recovery additional tax could certain negatively affect economic growth,but the massive public finance expenditure that supported by disaster recovery additional tax will greatly promote the economic growth.However,the negative effects of the disaster recovery additional tax on corporate performance,family and individual expenditures could not be ignored. <<