Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Liquor Tax
第百二十六条（酒税の特例に関する経過措置）
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax imposed, or that should have been imposed, before the Effective Date.
この附則に別段の定めがあるものを除き、施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
The provisions then in force continue to govern liquor tax on beer prescribed in Article 87-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person who has obtained a manufacturing license for beer prescribed in that paragraph removes from a manufacturing site of alcoholic beverages during the period up to the last day of the month that includes the day on which five years elapse from the date on which that person obtained that manufacturing license.
旧租税特別措置法第八十七条の六第一項に規定するビールの製造免許を受けた者が、当該製造免許を受けた日から五年を経過する日の属する月の末日までの間に酒類の製造場から移出する同項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。