Supplementary Provisions, Article 88Transitional Measures Concerning Special Provisions on Liquor Tax
第八十八条（酒税の特例に関する経過措置）
Except as otherwise provided, with regard to liquor tax imposed, or that should have been imposed, before the Effective Date, the provisions then in force continue to govern.
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。
With regard to 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 license to manufacture the beer prescribed in that paragraph ships from a liquor manufacturing site during the period until the last day of the month that includes the day on which five years elapse from the day on which that person obtained that manufacturing license, the provisions then in force continue to govern.
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。