Supplementary Provisions, Article 39Application of Provisions on Electricity and Gas Tax
第三十九条（電気ガス税に関する規定の適用）
The provisions of Article 489, paragraphs (1), (2) and (11) of the New Act apply from the portion on or after June 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 May 31, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date).
新法第四百八十九条第一項、第二項及び第十一項の規定は、昭和三十七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、昭和三十七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 489, paragraph (4) of the New Act apply from the portion on or after October 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 September 30, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date).
新法第四百八十九条第四項の規定は、昭和三十七年十月一日以後の分（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、昭和三十七年九月三十日までの分（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)