Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions on Sugar Excise Tax
第七十八条（砂糖消費税の特例に関する経過措置）
With regard to sugar excise tax on sugars prescribed in Articles 90-8 through 90-10, Article 91 or Article 92 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before the provisions of Article 10 come into effect, the provisions then in force continue to govern.
第十条の規定の施行前に課した、又は課すべきであつた旧租税特別措置法第九十条の八から第九十条の十まで又は第九十一条若しくは第九十二条に規定する砂糖類に係る砂糖消費税については、なお従前の例による。
With regard to sugar excise tax on sugars already taxed in the case where, before the provisions of Article 10 come into effect, articles have been manufactured using as raw materials sugars already taxed pursuant to the provisions of Article 90-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
第十条の規定の施行前に旧租税特別措置法第九十条の十一第一項の規定により課税済みの砂糖類を原料に用いて物品を製造した場合における当該課税済みの砂糖類に係る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 provisions of Article 10 come into effect and to acts committed after the provisions of that Article come into effect with respect to sugar excise tax that the provisions then in force continue to govern pursuant to the provisions of the preceding two paragraphs.
第十条の規定の施行前にした行為及び前二項の規定によりなお従前の例によることとされる砂糖消費税に係る同条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。