# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（電気ガス税に関する規定の適用） — address `suppl-3401-35/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-7 - 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. --- ### 第七条（電気ガス税に関する規定の適用） — Application of Provisions on Electricity and Gas Tax caption: machine translation, not official suppl-3401-35/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-7 **第一項** 新法第四百八十九条第一項、第三項及び第六項から第八項までの規定は、昭和四十年六月一日以後の分（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から適用し、同年五月三十一日までの分（特別徴収に係る電気ガス税にあつては、同日以前において収納すべき料金に係る分）については、なお従前の例による。 suppl-3401-35/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-7/par-1 The provisions of Article 489, paragraphs (1) and (3) and paragraphs (6) through (8) of the New Act apply from the portion on or after June 1, 1965 (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or after that date), and for the portion up to May 31 of that year (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or before that date), the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四百九十条の二の規定は、昭和四十年四月一日以後の分（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から適用し、同年三月三十一日までの分（特別徴収に係る電気ガス税にあつては、同日以前において収納すべき料金に係る分）については、なお従前の例による。 suppl-3401-35/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-7/par-2 The provisions of Article 490-2 of the New Act apply from the portion on or after April 1, 1965 (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or after that date), and for the portion up to March 31 of that year (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or before that date), the provisions then in force continue to govern. machine translation, not official --- ## 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-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-276, 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