Supplementary Provisions, Article 11Transitional Measures Concerning Electricity Tax and Gas Tax
第十一条（電気税及びガス税に関する経過措置）
With respect to electricity tax or gas tax imposed on electricity or gas used before the Effective Date (for electricity or gas supplied under a contract promising continuous supply, that for which the charges were collected, or should have been collected, before the Effective Date), the provisions then in force continue to govern.
施行日前に使用した電気又はガス（継続的に供給することを約する契約に基づき供給されている電気又はガスにあつては、施行日前にその料金を収納した、又は収納すべきであつたもの）に対して課する電気税又はガス税については、なお従前の例による。
For electricity or gas supplied under a contract promising continuous supply from before the Effective Date, for which the charges were collected, or should have been collected, during the period until the day on which one month elapses from the Effective Date, the provisions of the preceding paragraph are applied by deeming that the charges were collected, or should have been collected, before the Effective Date.
the Effective Datemachine translation
「施行日」
1 April 1989, which the supplementary provisions (附則) of Act No. 110 of 1988 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 5, paragraph (1)