Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on Liquor Tax
第百二十五条（酒税の特例に関する経過措置）
The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before April 1, 2003 on synthetic sake prescribed in Article 3, item (iv) of the Liquor Tax Act or on happoshu prescribed in Article 4, paragraph (1) of the Former Liquor Tax Act.
平成十五年四月一日前に課した、又は課すべきであった酒税法第三条第四号に規定する合成清酒又は旧酒税法第四条第一項に規定する発泡酒に係る酒税については、なお従前の例による。
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before May 1, 2003 on happoshu prescribed in Article 87-4 of the Former Act on Special Measures Concerning Taxation.
この附則に別段の定めがあるものを除き、平成十五年五月一日前に課した、又は課すべきであった旧租税特別措置法第八十七条の四に規定する発泡酒に係る酒税については、なお従前の例による。
The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before April 1, 2003 on beer prescribed in Article 3, item (vii) of the New Liquor Tax Act.
平成十五年四月一日前に課した、又は課すべきであった新酒税法第三条第七号に規定するビールに係る酒税については、なお従前の例による。