Supplementary Provisions, Article 15Application of Provisions on Electricity and Gas Tax
第十五条（電気ガス税に関する規定の適用）
The provisions of Article 489, paragraph (1) of the New Act apply to electricity and gas tax for the portion on or after June 1, 1967 (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, 1967 (for electricity and gas tax by special collection, the portion relating to charges that were collected, or should have been collected, on or before that date).
新法第四百八十九条第一項の規定は、電気ガス税の昭和四十二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）について適用し、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した、又は収納すべきであつた料金に係る分）については、なお従前の例による。
The provisions of Article 490-2, paragraph (1) of the New Act and paragraph (97) of the Supplementary Provisions of the New Act apply to electricity and gas tax for the portion on or after July 1, 1967 (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 June 30, 1967 (for electricity and gas tax by special collection, the portion relating to charges that were collected, or should have been collected, on or before that date).
新法第四百九十条の二第一項及び附則第九十七項の規定は、電気ガス税の昭和四十二年七月一日以後の分（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）について適用し、同年六月三十日までの分（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した、又は収納すべきであつた料金に係る分）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 Article 1 of Act No. 25 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)