Supplementary Provisions, Article 18Transitional Measures Concerning Penal Provisions
第十八条（罰則に関する経過措置）
For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, 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 Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 10 of 1982 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)