Supplementary Provisions, Article 10Application of Provisions on Electricity and Gas Tax
第十条（電気ガス税に関する規定の適用）
The provisions of Article 489, paragraphs (1) and (2) of the New Act apply to electricity and gas tax to be imposed on electricity used on or after June 1, 1971 (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 imposed 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).
新法第四百八十九条第一項及び第二項の規定は、昭和四十六年六月一日以後に使用する電気に対して課すべき電気ガス税（特別徴収に係る電気ガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用した電気に対して課する電気ガス税（特別徴収に係る電気ガス税にあつては、同日前に収納した又は収納すべきであつた料金に係るもの）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 apply to electricity and gas tax to be imposed on electricity or gas used on or after the Effective Date (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity and gas tax imposed on electricity or gas used before that date (for electricity and gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern.
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. 11 of 1971.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1971, which the supplementary provisions (附則) of Act No. 11 of 1971 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)