Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 23Transitional Measures Concerning Penal Provisions

第二十三条(罰則に関する経過措置)

With regard to the application of penal provisions to acts committed before the enforcement of the provisions of and to acts committed after the enforcement of the provisions of concerning 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.

の規定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。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy