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Supplementary Provisions, Article 5Transitional Measures Concerning Penal Provisions

第五条(罰則に関する経過措置)

The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act in relation to stamp tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions.

この法律の施行前にした行為及びこの附則の規定により従前の例によることとされる印紙税に係るこの法律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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