Supplementary Provisions, Article 11Application of Provisions on Gas Tax
第十一条（ガス税に関する規定の適用）
The provisions of Article 490, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after January 1, 1977 (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 gas tax imposed on gas used before that date (for gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).
新法第四百九十条第二項の規定は、昭和五十二年一月一日以後に使用するガスに対して課すべきガス税（特別徴収に係るガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用したガスに対して課するガス税（特別徴収に係るガス税にあつては、同日前に収納した、又は収納すべきであつた料金に係るもの）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 Article 1 of Act No. 7 of 1976.
Short name set inSupplementary Provisions, Article 2, paragraph (1)