# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十条 (Supplementary Provisions, Article 10)（電気税に関する規定の適用） — address `suppl-3491-19/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十条（電気税に関する規定の適用） — Application of Provisions on Electricity Tax caption: machine translation, not official suppl-3491-19/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10 **第一項** 第三項に定めるものを除き、新法の規定中電気税に関する部分は、施行日以後に使用する電気に対して課すべき電気税（特別徴収に係る電気税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用した電気に対して課する電気ガス税（特別徴収に係る電気ガス税にあつては、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。 suppl-3491-19/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10/par-1 Except 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). machine translation, not official **第二項** 昭和四十九年六月一日前に使用した電気に対して課すべき電気税（特別徴収に係る電気税にあつては、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第十一項中「、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一項中「千二百円」とあるのは「千円」とする。 suppl-3491-19/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10/par-2 With 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". machine translation, not official **第三項** 新法附則第三十一条第一項第三号及び第二項第二号の規定は、昭和四十九年六月一日以後に使用する電気に対して課すべき電気税（特別徴収に係る電気税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用した電気に対して課する電気税（特別徴収に係る電気税にあつては、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。 suppl-3491-19/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10/par-3 The 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). machine translation, not official --- ## Cites - suppl-3491-19/art-10/par-1: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3491-19/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10/par-3 - suppl-3491-19/art-10/par-2: 児童福祉法第三十九条第一項 → e-Gov law 322AC0000000164, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十条第一項（電気税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-237, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27