Supplementary Provisions, Article 7, paragraph (1)
第一項
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the provisions of Article 1 come into effect and to conduct engaged in after the provisions of that Article come into effect in relation to income tax that the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions.
第一条の規定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所得税に係る同条の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。