Supplementary Provisions, Article 13Transitional Measures Concerning Gas Tax
第十三条（ガス税に関する経過措置）
The provisions of Article 490-2, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1982 (in the case of gas tax subject to special collection, that relating to charges to be collected on or after that date), and for gas tax imposed on gas used before that date (in the case of gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern.
新法第四百九十条の二第二項の規定は、昭和五十七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）について適用し、同日前に使用したガスに対して課するガス税（特別徴収に係るガス税にあつては、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。
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. 10 of 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)