Supplementary Provisions, Article 5Transitional Measures Concerning Electricity Tax
第五条（電気税に関する経過措置）
The provisions of Article 489, paragraph (12) of the New Act apply to electricity tax to be imposed on electricity used on or after the Effective Date, and for electricity tax imposed on electricity used before the Effective Date, the provisions then in force continue to govern.
新法第四百八十九条第十二項の規定は、施行日以後に使用する電気に対して課すべき電気税について適用し、施行日前に使用した電気に対して課する電気税については、なお従前の例による。
the Effective Datemachine translation
「施行日」
1 April 1987, which the supplementary provisions (附則) of Act No. 94 of 1986 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 94 of 1986.
Short name set inSupplementary Provisions, Article 3, paragraph (1)