Supplementary Provisions
附 則
This Act comes into effect as of January 1, 1975.
この法律は、昭和五十年一月一日から施行する。
The provisions of Article 490 and Article 490-2, paragraphs (1) and (2) after the amendment apply to electricity tax or gas tax to be imposed on electricity or gas used on or after the day on which this Act comes into effect (hereinafter referred to as the "Effective Date") (for electricity tax or gas tax subject to special collection, that relating to charges to be collected on or after the Effective Date), and the provisions then in force continue to govern electricity tax or gas tax imposed on electricity or gas used before the Effective Date (for electricity tax or gas tax subject to special collection, that relating to charges collected, or that should have been collected, before the Effective Date).
改正後の第四百九十条並びに第四百九十条の二第一項及び第二項の規定は、この法律の施行の日（以下「施行日」という。）以後に使用する電気又はガスに対して課すべき電気税又はガス税（特別徴収に係る電気税又はガス税にあつては、施行日以後に収納すべき料金に係るもの）について適用し、施行日前に使用した電気又はガスに対して課する電気税又はガス税（特別徴収に係る電気税又はガス税にあつては、施行日前に収納した、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。
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect that relate to electricity tax or gas tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる電気税又はガス税に係るこの法律の施行後にした行為に対する罰則の適用については、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 Effective Datemachine translation
「施行日」
The date Act No. 114 of 1974, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, paragraph (2)