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Supplementary Provisions, Article 17Transitional Measures Concerning Penal Provisions

第十七条(罰則に関する経過措置)

With regard to the application of penal provisions to acts committed before the respective effective dates of the provisions of and , and to acts committed after the respective effective dates of the provisions of and in relation to consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

及びの規定のそれぞれの施行前にした行為及びこの附則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及びの規定のそれぞれ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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