Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on Liquor Tax
第二十三条（酒税の特例に関する経過措置）
With regard to liquor tax on happoshu prescribed in Article 4, paragraph (1) of the Liquor Tax Act (Act No. 6 of 1953) that was imposed or should have been imposed before October 1, 1996 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern, except for what is specified in the following paragraph and paragraph (3).
With regard to happoshu prescribed in Article 4, paragraph (1) of the Liquor Tax Act that was removed from a liquor manufacturing site before the designated day (limited to happoshu for which the amount of liquor tax calculated at the tax rate prescribed in Article 87-3, paragraph (1) of the New Act (hereinafter referred to as the "tax rate under the New Act" in this Article) would exceed the amount of liquor tax calculated at the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act; the same applies hereinafter in this Article) and that pertains to a notification or approval under Article 28, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to happoshu for which the day listed in the relevant item of Article 28, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the designated day), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of Article 28, paragraph (3) of that Act, the rate of liquor tax on that happoshu is to be the tax rate under the New Act.
指定日前に酒類の製造場から移出された酒税法第四条第一項に規定する発泡酒（新法第八十七条の三第一項に規定する税率（以下この条において「新法の税率」という。）により算出した場合の酒税額が酒税法第二十二条第一項に規定する税率により算出した場合の酒税額を超えることとなるものに限る。以下この条において同じ。）で、同法第二十八条第三項（同法第二十九条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第二十八条第三項各号に掲げる日が指定日以後に到来するものに限る。）について、同法第二十八条第三項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該発泡酒に係る酒税の税率は、新法の税率とする。
The rate of liquor tax on happoshu prescribed in Article 4, paragraph (1) of the Liquor Tax Act that was taken out of a bonded area before the designated day with an exemption from liquor tax under the provisions of the Acts listed in the left-hand column of the following table is to be the tax rate under the new Act in the case where, on or after the designated day, that happoshu comes to fall under the provisions of the Acts listed in the right-hand column of that table.
| Provisions for exemption | Provisions for additional collection |
| Article 28-3, paragraph (1) of the Liquor Tax Act | Article 28-3, paragraph (6) of that Act |
| Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) | Article 11, paragraph (3) of that Act |
| Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 12, paragraph (4) of that Act |
| Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act |
| Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) | Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
次の表の上欄に掲げる法律の規定により酒税の免除を受けて指定日前に保税地域から引き取られた酒税法第四条第一項に規定する発泡酒について、指定日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該発泡酒に係る酒税の税率は、新法の税率とする。
| 免除の規定 | 追徴の規定 |
| 酒税法第二十八条の三第一項 | 同法第二十八条の三第六項 |
| 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 | 同法第十一条第三項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 | 同法第十二条第四項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 | 同法第十三条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項 |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） |
With regard to the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day in relation to liquor tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.