Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on Commodity Tax
第二十五条（物品税の特例に関する経過措置）
With regard to commodity tax on passenger motor vehicles listed in Class 2, item (vii) of the Appended Table of the Commodity Tax Act (Act No. 48 of 1962) that were shipped from the manufacturing site where they were manufactured, or taken out of a bonded area, within the period prescribed in Article 88-4, paragraph (1) of the Former Act, and that fall under the provisions of that paragraph, the provisions then in force continue to govern.
物品税法（昭和三十七年法律第四十八号）別表第二種第七号に掲げる乗用自動車のうち、旧法第八十八条の四第一項に規定する期間内にその製造に係る製造場から移出され、又は保税地域から引き取られたもので、同項の規定に該当するものに係る物品税については、なお従前の例による。
With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act with respect to commodity tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
この法律の施行前にした行為及び前項の規定により従前の例によることとされる物品税に係るこの法律の施行後にした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。