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Supplementary Provisions, Article 12Transitional Measures Concerning Penal Provisions
第十二条（罰則に関する経過措置）
The provisions of Article 159, paragraph (1) of the New Corporation Tax Act apply to violations prescribed in that paragraph committed on or after the Effective Date, and the provisions then in force continue to govern violations prescribed in Article 159, paragraph (1) of the Former Corporation Tax Act committed before the Effective Date.
新法人税法第百五十九条第一項の規定は、施行日以後にする同項に規定する違反行為について適用し、施行日前にした旧法人税法第百五十九条第一項に規定する違反行為については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.