Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Liquor Tax
第二十条（酒税の特例に関する経過措置）
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class A shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1997 to April 30, 1998, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraph (1) of the following Article".
平成九年十月一日から平成十年四月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう甲類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第一項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条及び次条第一項」とする。
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class B shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1997 to September 30, 1998, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraphs (1) and (2) of the following Article".
平成九年十月一日から平成十年九月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう乙類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第二項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条並びに次条第一項及び第二項」とする。
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class B shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1998 to September 30, 2000, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraph (3) of the following Article".
平成十年十月一日から平成十二年九月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう乙類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第三項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条及び次条第三項」とする。