Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1962.
この法律は、昭和三十七年四月一日から施行する。
Supplementary Provisions, Article 18Transitional Measures Concerning Penal Provisions
第十八条（罰則に係る経過措置）
With regard to the application of penal provisions to violations committed before the enforcement of this Act with respect to national taxes and to violations committed after the enforcement of this Act with respect to national 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.
この法律の施行前にした国税に係る違反行為及びこの附則の規定により従前の例によることとされる国税に係るこの法律の施行後にした違反行為に対する罰則の適用については、なお従前の例による。
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law