Supplementary Provisions, Article 10Transitional Provisions Concerning Penal Provisions

For the application of penal provisions to acts committed before the Effective Date relating to corporate prefectural inhabitant tax, corporate municipal inhabitant tax and corporate enterprise tax, and to acts committed on or after the Effective Date relating to those taxes 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.