Supplementary Provisions, Article 6Transitional Measures Concerning Penal Provisions

With regard to the application of penal provisions to acts committed before the enforcement of this Cabinet Order (or, for the provisions set out in Article 1, item (iii) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) and to acts committed after the enforcement of this Cabinet Order in relation to consumption tax for which the provisions then in force continue to govern pursuant to the provisions of Articles 2 and 3 of the Supplementary Provisions, the provisions then in force continue to govern.