Supplementary Provisions, Article 18Application of Provisions on Penal Provisions
第十八条（罰則に関する規定の適用）
With respect to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date relating to local tax under the provisions of the Former Act that are, under the provisions of these Supplementary Provisions, to continue to be governed by the provisions then in force, the provisions then in force continue to govern.
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
the Effective Datemachine translation
「施行日」
1 June 1967, which the supplementary provisions (附則) of Act No. 25 of 1967 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 25 of 1967 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (2)