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Supplementary Provisions, Article 109Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
第百九条（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置）
The provisions of Article 87-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the deadline for filing the return under Article 30-2, paragraph (1) or (2) of the Liquor Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern liquor tax for which the deadline for filing that return arrived before the Effective Date.
新租税特別措置法第八十七条の六第二項の規定は、施行日以後に酒税法第三十条の二第一項又は第二項の規定による申告書の提出期限が到来する酒税について適用し、施行日前に当該申告書の提出期限が到来した酒税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.