①Except as otherwise provided, with regard to liquor tax on beer imposed, or that should have been imposed, before the Effective Date, the provisions then in force continue to govern.

②With regard to liquor tax on beer prescribed in Article 87-4, 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.

③With regard to the application of the provisions of Article 87-4, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) and paragraph (3) (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article) of the New Act on Special Measures Concerning Taxation to beer shipped from a liquor manufacturing site during the period from October 1, 2020 to March 31, 2021, the phrase "Article 23, paragraph (1) of that Act" in those provisions is deemed to be replaced with "Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".