# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（電気税及びガス税に関する経過措置） — address `suppl-3631-110/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11 - 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. --- ### 第十一条（電気税及びガス税に関する経過措置） — Transitional Measures Concerning Electricity Tax and Gas Tax caption: machine translation, not official suppl-3631-110/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11 **第一項** 施行日前に使用した電気又はガス（継続的に供給することを約する契約に基づき供給されている電気又はガスにあつては、施行日前にその料金を収納した、又は収納すべきであつたもの）に対して課する電気税又はガス税については、なお従前の例による。 suppl-3631-110/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11/par-1 With respect to electricity tax or gas tax imposed on electricity or gas used before the Effective Date (for electricity or gas supplied under a contract promising continuous supply, that for which the charges were collected, or should have been collected, before the Effective Date), the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前から継続的に供給することを約する契約に基づき供給されている電気又はガスで施行日から一月を経過する日までの間にその料金を収納した、又は収納すべきであつたものについては、施行日前にその料金を収納した、又は収納すべきであつたものとみなして、前項の規定を適用する。 suppl-3631-110/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11/par-2 For electricity or gas supplied under a contract promising continuous supply from before the Effective Date, for which the charges were collected, or should have been collected, during the period until the day on which one month elapses from the Effective Date, the provisions of the preceding paragraph are applied by deeming that the charges were collected, or should have been collected, before the Effective Date. machine translation, not official --- ## Cites - suppl-3631-110/art-11/par-2: 前項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3631-110/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十一条第二項（電気税及びガス税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11/par-2 - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-15/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-20261027T214204-251, 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