Supplementary Provisions, Article 7Application of Provisions on Electricity and Gas Tax
第七条（電気ガス税に関する規定の適用）
The provisions of Article 489, paragraphs (1) and (3) and paragraphs (6) through (8) of the New Act apply from the portion on or after June 1, 1965 (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or after that date), and for the portion up to May 31 of that year (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or before that date), the provisions then in force continue to govern.
新法第四百八十九条第一項、第三項及び第六項から第八項までの規定は、昭和四十年六月一日以後の分（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、同年五月三十一日までの分（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。
The provisions of Article 490-2 of the New Act apply from the portion on or after April 1, 1965 (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or after that date), and for the portion up to March 31 of that year (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or before that date), the provisions then in force continue to govern.
新法第四百九十条の二の規定は、昭和四十年四月一日以後の分（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、同年三月三十一日までの分（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. 35 of 1965.
Short name set inSupplementary Provisions, Article 2, paragraph (1)