Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Commodity Tax
第七十七条（物品税の特例に関する経過措置）
With regard to commodity tax on articles prescribed in Article 88-3 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before the provisions of Article 10 come into effect, the provisions then in force continue to govern.
第十条の規定の施行前に課した、又は課すべきであつた旧租税特別措置法第八十八条の三に規定する物品に係る物品税については、なお従前の例による。
With regard to commodity tax on motor vehicles falling under the provisions of Article 88-4 of the Former Act on Special Measures Concerning Taxation that were removed from the manufacturing site where they were manufactured, or taken out of a bonded area, within the period prescribed in that Article, the provisions then in force continue to govern.
旧租税特別措置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。
The provisions then in force continue to govern the application of penal provisions to acts committed before the provisions of Article 10 come into effect and to acts committed after the provisions of that Article come into effect with respect to commodity tax that the provisions then in force continue to govern pursuant to the provisions of the preceding two paragraphs.
第十条の規定の施行前にした行為及び前二項の規定によりなお従前の例によることとされる物品税に係る同条の規定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。