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Supplementary Provisions, Article 33Transitional Measures Concerning Special Provisions on Liquor Tax

第三十三条(酒税の特例に関する経過措置)

With regard to liquor tax that was imposed, or should have been imposed, before the Effective Date, the provisions then in force continue to govern.

施行日前に課した、又は課すべきであった酒税については、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 the Effective Date with respect to liquor tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.

施行日前にした行為及び前項の規定によりなお従前の例によることとされる酒税に係る施行日以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。

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