Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Commodity Tax
第十七条（物品税の特例に関する経過措置）
With regard to commodity tax on motor vehicles falling under the provisions of Article 88-4 of the Former Act that were shipped out of the manufacturing site where they were manufactured, or withdrawn from a bonded area, within the period prescribed in that Article, the provisions then in force continue to govern.
旧法第八十八条の四の規定に該当する自動車で、同条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 Effective Date and to acts committed on or after the Effective Date concerning commodity tax that continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.