With regard to the application of the provisions of Article 87-4, paragraph (1) (including the case where it is applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) and paragraph (3) (including the case where it is 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 production site during the period from the Effective Date to March 31, 2023, 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)".