Supplementary Provisions, Article 13Application of Provisions on Electricity and Gas Tax

The provisions of Article 490-2, paragraph (1) of the New Act and Article 31, paragraph (2) of the Supplementary Provisions of the New Act apply to electricity and gas tax on electricity or gas used on or after April 1, 1969 (for electricity and 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 on electricity or 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). In this case, with regard to the application of the provisions of Article 31, paragraph (2) of the Supplementary Provisions of the New Act to electricity and gas tax on electricity used during the period from that date to May 31 of the same year (for electricity and gas tax subject to special collection, that relating to charges to be collected during this period), the phrase "June 1, 1969" in that paragraph is deemed to be replaced with "April 1, 1969", and the phrase "4 percent" with "5 percent".