Supplementary Provisions, Article 10Application of Provisions on Electricity Tax

①Except as provided in paragraph (3), the provisions of the New Act relating to electricity tax apply to electricity tax to be imposed on electricity used on or after the Effective Date (for electricity 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).

②With regard to electricity tax to be imposed on electricity used before June 1, 1974 (for electricity tax subject to special collection, that relating to charges to be collected before that date), the phrase ", nurseries prescribed in Article 39, paragraph (1) of the Child Welfare Act and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities" in Article 489, paragraph (11) of the New Act is deemed to be replaced with "and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities", and the phrase "1,200 yen" in Article 490-2, paragraph (1) of the New Act with "1,000 yen".

③The provisions of Article 31, paragraph (1), item (iii) and paragraph (2), item (ii) of the Supplementary Provisions of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1974 (for electricity 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 tax imposed on electricity used before that date (for electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).