At first glance, the two designations look the same and seem interchangeable. But the Supreme Court in Fianza vs. People clarified the distinctions between the two.
In “Lascivious conduct under Sec. 5b of R.A. No. 7610”, the offended party is a minor 12 to 17 years of age, while in “Acts of Lasciviousness in relation to Sec. 5b of R.A. No. 7610”, the offended party is a minor under 12 years of age.
The penalty for “Lascivious conduct under Sec. 5b of R.A. No. 7610” is “reclusion temporal in its medium period to reclusion perpetua” while the penalty for “Acts of Lasciviousness in relation to Sec. 5b of R.A. No. 7610” is “reclusion temporal in its medium period”.
As to the definition of the crimes, in “Lascivious conduct under Sec. 5b of R.A. No. 7610”, the criminal offense is defined by Section 5 of R.A. No. 7610. In “Acts of Lasciviousness in relation to Sec. 5b of R.A. No. 7610”, the criminal offense is defined by the Revised Penal Code, as amended, but the penalty is made more severe by Sec. 5b of R.A. No. 7610 (Simple Acts of Lasciviousness under the RPC is punishable by prision correccional while “Acts of Lasciviousness in relation to Sec. 5b of R.A. No. 7610” is punishable by reclusion temporal medium).
Now, in the case of an accused prosecuted for “Lascivious conduct under Sec. 5b of R.A. No. 7610” who, after trial, is found to have not committed acts under Sec. 5 of RA 7610 but are found to have committed acts of lasciviousness under the Revised Penal Code, said accused can still be convicted under Art. 336, RPC, but the penalty shall only be prision correccional even if the victim is a minor. This clarification was made by the Supreme Court in People vs. Dagsa (G.R. No. 219889, 29 January 2018).
UPDATE: Sec. 5b was amended by R.A. No. 11648 (signed March 2022) which raised the age of sexual consent from 12 to 16.