Supplementary Provisions, Article 7Application of Provisions on Electricity and Gas Tax

①The provisions of Article 489, paragraphs (1) and (2) 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 used on or after June 1, 1970 (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 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).

②The provisions of Article 490-2, paragraph (1) of the New Act apply to electricity and gas tax on electricity or gas used on or after May 1, 1970 (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).