Supplementary Provisions, Article 7Transitional Measures Accompanying Partial Amendment of the Local Tax Act

Offense cases concerning the cargo levy of local consumption tax (meaning the cargo levy prescribed in Article 72-77, item (iii) of the Local Tax Act (Meanings of the Terms Relating to Local Consumption Tax)) relating to acts committed before the date specified in Article 1, item (i) of the Supplementary Provisions and acts committed on or after that date with respect to the taxable goods listed in the items of Article 11 of the Supplementary Provisions are governed by the provisions then in force.