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Supplementary Provisions, Article 17Transitional Measures Concerning Penal Provisions

第十七条(罰則に関する経過措置)

With respect to 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 consumption tax for which the provisions then in force are to continue to govern under the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

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なお従前の例によることとされる消費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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