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Supplementary Provisions, Article 7Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第七条(租税特別措置法の一部改正に伴う経過措置)

With regard to the application of the provisions of Article 87 of the Act on Special Measures Concerning Taxation as amended during the period up to the day before the designated date, the phrase "the liquor listed in the respective items to which the self-assessment method prescribed in applies" in is deemed to be replaced with "the liquor listed in the respective items".

指定日の前日までの間における改正後のの規定の適用については、中「に規定する申告納税方式が適用される当該各号に掲げる酒類」とあるのは、「当該各号に掲げる酒類」とする。

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