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Supplementary Provisions, Article 57Transitional Measures on Penal Provisions Accompanying the Partial Amendment of the Stamp Tax Act

第五十七条(印紙税法の一部改正に伴う罰則に係る経過措置)

With regard to the application of penal provisions to acts committed prior to the enforcement of the provisions of , and to acts committed after the enforcement of the provisions of in relation to stamp tax that the provisions then in force continue to govern pursuant to the provisions of the preceding Article, the provisions then in force continue to govern.

の規定の施行前にした行為及び前条の規定によりなお従前の例によることとされる印紙税に係る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。

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