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Supplementary Provisions, Article 4Transitional Measures Concerning Penal Provisions

第四条(罰則に関する経過措置)

With regard to the application of penal provisions to acts committed before the enforcement of the provisions set out in Article 1, item (iv) of the Supplementary Provisions and to acts committed after the enforcement of the provisions set out in that item in relation to consumption tax for which the provisions then in force continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions, the provisions then in force continue to govern.

附則第一条第四号に掲げる規定の施行前にした行為及び附則第二条の規定によりなお従前の例によることとされる消費税に係る同号に掲げる規定の施行後にした行為に対する罰則の適用については、なお従前の例による。

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