Supplementary Provisions, Article 11Application of Provisions on Gas Tax
第十一条(ガス税に関する規定の適用)
The provisions of the New Act relating to gas tax apply to gas tax to be imposed on gas used on or after the Effective Date (for 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 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).
With regard to gas tax to be imposed on gas used before June 1, 1974 (for gas 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 489-2, paragraph (3) 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 "2,700 yen" in Article 490-2, paragraph (2) of the New Act with "2,100 yen"; and with regard to gas tax to be imposed on gas used before October 1, 1974 (for gas tax subject to special collection, that relating to charges to be collected before that date), the phrase "5 percent" in Article 490, paragraph (2) of the New Act is deemed to be replaced with "6 percent".
昭和四十九年六月一日前に使用したガスに対して課すべきガス税(特別徴収に係るガス税にあつては、同日前に収納すべき料金に係るもの)については、新法第四百八十九条の二第三項中「、児童福祉法第三十九条第一項に規定する保育所及び心身障害者福祉協会法第十七条第一項第一号に規定する施設」とあるのは「及び心身障害者福祉協会法第十七条第一項第一号に規定する施設」と、新法第四百九十条の二第二項中「二千七百円」とあるのは「二千百円」とし、昭和四十九年十月一日前に使用したガスに対して課すべきガス税(特別徴収に係るガス税にあつては、同日前に収納すべき料金に係るもの)については、新法第四百九十条第二項中「百分の五」とあるのは、「百分の六」とする。
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 New Actmachine translation
「新法」
This Act as amended by Act No. 19 of 1974.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1974, which the supplementary provisions (附則) of Act No. 19 of 1974 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)