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Supplementary Provisions, Article 19Transitional Provisions Concerning Penal Provisions
第十九条（罰則に関する経過規定）
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date pertaining to corporation tax that continues to be governed by the provisions then in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
施行日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法人税に係る同日以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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.