# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（電気ガス税に関する規定の適用） — address `suppl-3421-25/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-15 - 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. --- ### 第十五条（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-3421-25/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-15 **第一項** 新法第四百八十九条第一項の規定は、電気ガス税の昭和四十二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）について適用し、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した、又は収納すべきであつた料金に係る分）については、なお従前の例による。 suppl-3421-25/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-15/par-1 The provisions of Article 489, paragraph (1) of the New Act apply to electricity and gas tax for the portion on or after June 1, 1967 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or after that date), and the provisions then in force continue to govern the portion through May 31, 1967 (for electricity and gas tax by special collection, the portion relating to charges that were collected, or should have been collected, on or before that date). machine translation, not official **第二項** 新法第四百九十条の二第一項及び附則第九十七項の規定は、電気ガス税の昭和四十二年七月一日以後の分（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）について適用し、同年六月三十日までの分（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した、又は収納すべきであつた料金に係る分）については、なお従前の例による。 suppl-3421-25/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-15/par-2 The provisions of Article 490-2, paragraph (1) of the New Act and paragraph (97) of the Supplementary Provisions of the New Act apply to electricity and gas tax for the portion on or after July 1, 1967 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or after that date), and the provisions then in force continue to govern the portion through June 30, 1967 (for electricity and gas tax by special collection, the portion relating to charges that were collected, or should have been collected, on or before that date). 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-20261027T214204-234, 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