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Supplementary Provisions, Article 157Transitional Measures Concerning Penal Provisions in Connection with the Amendment of the Special Provisions on Tobacco Tax

第百五十七条(たばこ税の特例の改正に伴う罰則に係る経過措置)

With regard to the application of penal provisions to acts committed before the provisions of come into effect and to acts committed after the provisions of come into effect in relation to tobacco tax that remains governed by the provisions then in force pursuant to the provisions of Article 153 of the Supplementary Provisions, the provisions then in force continue to govern.

の規定の施行前にした行為及び附則第百五十三条の規定によりなお従前の例によることとされるたばこ税に係る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。

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