Supplementary Provisions, Article 13Transitional Measures Concerning Penal Provisions

①With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this paragraph) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

②For the application of Article 41, paragraph (2) and Article 324, paragraph (5) of the New Act during the period from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions to December 31, 2011, in Article 41, paragraph (2) of the New Act the phrase "Article 317-2, paragraphs (1) through (5)" is deemed to be replaced with "Article 317-2, paragraphs (1) through (4)", and in Article 324, paragraph (5) of the New Act the phrase "paragraph (7) or (8) of that Article" is deemed to be replaced with "paragraph (6) or (7) of that Article".