Gas tax

Japanese: 電気税･ガス税 - でんきぜいガスぜい

A consumption tax levied by municipalities on electricity and gas users as taxpayers. In 1950, an electricity and gas tax was established as a general municipal tax, and in a revision in March 1974 it was separated into an electricity tax and a gas tax (Local Tax Law, Articles 486 to 518). The electricity tax was levied at a fixed rate of 5% based on the electricity fee. There were significant exemptions from tax for electricity used in industries such as electric furnace steelmaking, ammonium sulfate manufacturing, and ethylene manufacturing. Furthermore, there was no tax exemption if the monthly fee was 3,600 yen or less.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

電気およびガスの使用者を納税者とし，市町村が課した消費税。1950年に市町村の普通税としての電気ガス税が創設され，74年3月の改正で電気税とガス税に分離された(地方税法486～518条)。電気税は電気料金を課税標準とし，5％の一定税率で課税された。電気炉製鋼，硫安製造，エチレン製造等の産業用の電気については，大幅な非課税措置が講じられていた。なお1ヵ月の料金が3600円以下の場合は免税とされていた。

出典　株式会社平凡社世界大百科事典第２版について　情報

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