Supplementary Provisions, Article 4Transitional Measures concerning Dispositions in Criminal Tax Cases
第四条（犯則事件の処分に関する経過措置）
The provisions of Chapter I, Section 16, Subsection 2 of the 2018 New Act apply to dispositions in criminal tax cases concerning local tax relating to acts committed on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern dispositions in criminal tax cases concerning local tax relating to acts committed before that date.
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 2018 New Actmachine translation
「三十年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 2 of 2017, which come into effect on 1 April 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)