1 article
Supplementary Provisions, Article 20Transitional Measures Concerning Indirect Taxes
第二十条（間接税に関する経過措置）
The provisions then in force continue to govern commodity tax and sugar excise tax that was imposed, or that should have been imposed, before the Effective Date.
施行日前に課した、又は課すべきであつた物品税及び砂糖消費税については、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 Effective Date and to acts committed on or after that date with respect to sugar excise tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
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