Supplementary Provisions, Article 11Transitional Measures Concerning Gas Tax
第十一条（ガス税に関する経過措置）
The provisions of Article 491-2 of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1981 (in the case of gas tax subject to special collection, that relating to charges to be collected on or after that date).
新法第四百九十一条の二の規定は、昭和五十六年六月一日以後に使用する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、同日以後に収納すべき料金に係るもの）について適用する。
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 Article 1 of Act No. 15 of 1981.
Short name set inSupplementary Provisions, Article 2, paragraph (1)