Supplementary Provisions, Article 40
第四十条
The provisions of Article 490 of the New Act apply from the portion on or after May 1, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or after that date), and the provisions then in force continue to govern the portion through April 30, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date).
新法第四百九十条の規定は、昭和三十七年五月一日以後の分（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から適用し、昭和三十七年四月三十日までの分（特別徴収に係る電気ガス税にあつては、同日以前において収納すべき料金に係る分）については、なお従前の例による。
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 51 of 1962.
Short name set inSupplementary Provisions, Article 2, paragraph (1)