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Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on Petroleum Tax
第三十四条（石油税の特例に関する経過措置）
With regard to petroleum 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石油税については、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 petroleum tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
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