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Supplementary Provisions, Article 15Transitional Measures Concerning Penal Provisions

第十五条(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 this Cabinet Order and to acts committed after the enforcement of this Cabinet Order in relation to consumption tax for which the provisions then in force continue to govern pursuant to these Supplementary Provisions, the provisions then in force continue to govern.

この政令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政令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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