Supplementary Provisions, Article 5Transitional Measures Concerning Penal Provisions
第五条（罰則に関する経過措置）
The provisions of Article 244, paragraph (2) of the Income Tax Act, Article 164, paragraph (2) of the Corporation Tax Act, Article 71, paragraph (2) of the Inheritance Tax Act, Article 62, paragraph (2) of the Liquor Tax Act, Article 39, paragraph (2) of the Sugar Consumption Tax Act, Article 31, paragraph (2) of the Gasoline Tax Act, Article 17, paragraph (2) of the Local Road Tax Act, Article 31, paragraph (2) of the Liquefied Petroleum Gas Tax Act, Article 27, paragraph (2) of the Petroleum Tax Act, Article 47, paragraph (2) of the Commodity Tax Act, Article 41, paragraph (2) of the Playing Cards Tax Act, Article 28, paragraph (2) of the Admission Tax Act, Article 20, paragraph (2) of the Exchange Tax Act, Article 117, paragraph (2) of the Customs Act, Article 14, paragraph (2) of the Act on Temporary Customs Measures, Article 87, paragraph (6) of the Act on Special Measures Incidental to Reversion of Okinawa, and Article 25, paragraph (2) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, as amended, apply to violations, committed after this Act comes into effect, of Article 238, paragraph (1) of the Income Tax Act, Article 159, paragraph (1) of the Corporation Tax Act, Article 68, paragraph (1) of the Inheritance Tax Act, Article 54, paragraph (1) or (2) or Article 55, paragraph (1) of the Liquor Tax Act, Article 35, paragraph (1) of the Sugar Consumption Tax Act, Article 27, paragraph (1) of the Gasoline Tax Act, Article 15, paragraph (1) of the Local Road Tax Act, Article 28, paragraph (1) of the Liquefied Petroleum Gas Tax Act, Article 24, paragraph (1) of the Petroleum Tax Act, Article 44, paragraph (1) of the Commodity Tax Act, Article 37, paragraph (1) of the Playing Cards Tax Act, Article 25, paragraph (1) of the Admission Tax Act, the latter part of Article 16, Article 17, paragraph (1), Article 17-2, paragraph (1), or the latter part of Article 18 of the Exchange Tax Act, Article 110, paragraphs (1) through (3) of the Customs Act, Article 12, paragraph (1) of the Act on Temporary Customs Measures, Article 87, paragraph (1) of the Act on Special Measures Incidental to Reversion of Okinawa, or Article 23, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, and the provisions then in force continue to govern violations of those provisions committed before this Act comes into effect.
改正後の所得税法第二百四十四条第二項、法人税法第百六十四条第二項、相続税法第七十一条第二項、酒税法第六十二条第二項、砂糖消費税法第三十九条第二項、揮発油税法第三十一条第二項、地方道路税法第十七条第二項、石油ガス税法第三十一条第二項、石油税法第二十七条第二項、物品税法第四十七条第二項、トランプ類税法第四十一条第二項、入場税法第二十八条第二項、取引所税法第二十条第二項、関税法第百十七条第二項、関税暫定措置法第十四条第二項、沖縄の復帰に伴う特別措置に関する法律第八十七条第六項及び輸入品に対する内国消費税の徴収等に関する法律第二十五条第二項の規定は、この法律の施行後にした所得税法第二百三十八条第一項、法人税法第百五十九条第一項、相続税法第六十八条第一項、酒税法第五十四条第一項若しくは第二項若しくは第五十五条第一項、砂糖消費税法第三十五条第一項、揮発油税法第二十七条第一項、地方道路税法第十五条第一項、石油ガス税法第二十八条第一項、石油税法第二十四条第一項、物品税法第四十四条第一項、トランプ類税法第三十七条第一項、入場税法第二十五条第一項、取引所税法第十六条後段、第十七条第一項、第十七条ノ二第一項若しくは第十八条後段、関税法第百十条第一項から第三項まで、関税暫定措置法第十二条第一項、沖縄の復帰に伴う特別措置に関する法律第八十七条第一項又は輸入品に対する内国消費税の徴収等に関する法律第二十三条第一項の違反行為について適用し、この法律の施行前にしたこれらの規定の違反行為については、なお従前の例による。