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.