Supplementary Provisions, Article 11Transitional Measures Concerning Penal Provisions

With regard to the application of penal provisions to acts committed before the enforcement of this Act (for the provisions listed in the items of Article 1 of the Supplementary Provisions, the enforcement of those provisions; the same applies hereinafter in this paragraph) and to acts committed after the enforcement of this Act in relation to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.