Supplementary Provisions, Article 11Application of Provisions on Gas Tax

①The provisions of the New Act relating to gas tax apply to gas tax to be imposed on gas used on or after the Effective Date (for gas tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern electricity and gas tax imposed on gas used before that date (for electricity and gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).

②With regard to gas tax to be imposed on gas used before June 1, 1974 (for gas tax subject to special collection, that relating to charges to be collected before that date), the phrase ", nurseries prescribed in Article 39, paragraph (1) of the Child Welfare Act and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities" in Article 489-2, paragraph (3) of the New Act is deemed to be replaced with "and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities", and the phrase "2,700 yen" in Article 490-2, paragraph (2) of the New Act with "2,100 yen"; and with regard to gas tax to be imposed on gas used before October 1, 1974 (for gas tax subject to special collection, that relating to charges to be collected before that date), the phrase "5 percent" in Article 490, paragraph (2) of the New Act is deemed to be replaced with "6 percent".