Supplementary Provisions, Article 18Application of Provisions on Penal Provisions
第十八条（罰則に関する規定の適用）
With respect to the application of penal provisions to violations committed before the enforcement of this Act and to violations committed after the enforcement of this Act relating to local tax under the provisions of the Local Tax Act prior to amendment that are, under the provisions of these Supplementary Provisions, to continue to be governed by the provisions then in force, the provisions then in force continue to govern.
この法律の施行前にした違反行為及びこの附則の規定によりなお従前の例によることとされる改正前の地方税法の規定に係る地方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。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law