①Except as otherwise provided, the provisions then in force continue to govern liquor tax on sake, etc. (meaning sake, etc. prescribed in Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and Article 63 of the Supplementary Provisions) that was imposed, or should have been imposed, before the Effective Date.

②With regard to sake, etc. that a manufacturer of liquor (meaning liquor prescribed in Article 2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and Articles 56 and 57 of the Supplementary Provisions) ships from a liquor manufacturing site (simply referred to as a "manufacturing site" hereinafter up to Article 56 of the Supplementary Provisions and in Article 63 of the Supplementary Provisions) during the period from the Effective Date to March 31, 2024, the provisions of Article 87 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2023" in paragraph (1) of that Article is deemed to be replaced with "March 31, 2024".

③With regard to sake, etc. that an approved liquor manufacturer (meaning an approved liquor manufacturer prescribed in Article 87, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation, excluding the persons listed in paragraph (3), items (vii) through (ix) of that Article; the same applies in paragraph (9), paragraph (3) of the following Article and Article 63, paragraph (3) of the Supplementary Provisions) ships from a manufacturing site during the period from April 1, 2024 to March 31, 2029, the provisions of Article 87 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2023" in paragraph (1) of that Article is deemed to be replaced with "March 31, 2029"; the phrase "80 percent" in the row of the table in that paragraph for sake prescribed in Article 3, item (vii) of the Liquor Tax Act, continuous distillation shochu prescribed in item (ix) of that Article, single distillation shochu prescribed in item (x) of that Article or fruit wine prescribed in item (xiii) of that Article (limited to that falling under other sparkling liquors prescribed in item (iii), (c) of that Article) is deemed to be replaced with "82 percent" for the period from April 1, 2027 to March 31, 2028 and with "84 percent" for the period from April 1, 2028 to March 31, 2029; the phrase "64/90" in the row of that table for fruit wine prescribed in Article 3, item (xiii) of the Liquor Tax Act (excluding that falling under other sparkling liquors prescribed in item (iii), (c) of that Article) is deemed to be replaced with "66.6/90" for the period from April 1, 2027 to March 31, 2028 and with "69.2/90" for the period from April 1, 2028 to March 31, 2029; the phrase "90 percent" in the row of that table for synthetic sake or happoshu prescribed in Article 3, item (viii) of the Liquor Tax Act is deemed to be replaced with "91 percent" for the period from April 1, 2027 to March 31, 2028 and with "92 percent" for the period from April 1, 2028 to March 31, 2029; and the phrase "'80 percent' is deemed to be replaced with '90 percent', '64/90' with '80 percent', and '90 percent' with '95 percent'" in paragraph (2) of that Article is deemed to be replaced with "'82 percent' is deemed to be replaced with '91 percent', '66.6/90' with '82 percent', and '91 percent' with '95.5 percent'" for the period from April 1, 2027 to March 31, 2028 and with "'84 percent' is deemed to be replaced with '92 percent', '69.2/90' with '84 percent', and '92 percent' with '96 percent'" for the period from April 1, 2028 to March 31, 2029.

④With regard to the application of the provisions of Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article), which remain in force pursuant to the provisions of paragraph (2), to sake (meaning sake prescribed in Article 3, item (vii) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this paragraph and Article 63, paragraph (4) of the Supplementary Provisions) and fruit wine (meaning fruit wine prescribed in Article 3, item (xiii) of that Act; the same applies hereinafter in this paragraph and Article 63, paragraph (4) of the Supplementary Provisions) (excluding such liquor that falls under other sparkling liquors (meaning other sparkling liquors prescribed in Article 36, paragraph (2), item (iii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies hereinafter in this Article and Article 56, paragraph (3) and Article 63 of the Supplementary Provisions); the same applies hereinafter in this paragraph and Article 63, paragraph (4) of the Supplementary Provisions), happoshu (meaning happoshu prescribed in Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and Article 63 of the Supplementary Provisions) and sake, etc. falling under other sparkling liquors, shipped from a manufacturing site during the period from the Effective Date to September 30, 2023, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced, for sake and fruit wine, with "Article 36, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)" and, for happoshu and sake, etc. falling under other sparkling liquors, with "Article 36, paragraph (2), item (i), (ii) or (iv) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "item (iii), (c) of that Article" in the table in that paragraph is deemed to be replaced with "Article 3, item (iii), (c) of the Liquor Tax Act as applied with the replacement of terms pursuant to the provisions of Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".

⑤With regard to the application of the provisions of Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article), which remain in force pursuant to the provisions of paragraph (2) or (3), to happoshu and sake, etc. falling under other sparkling liquors shipped from a manufacturing site during the period from October 1, 2023 to September 30, 2026, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced with "Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "item (iii), (c) of that Article" in the table in that paragraph is deemed to be replaced with "Article 3, item (iii), (c) of the Liquor Tax Act as applied with the replacement of terms pursuant to the provisions of Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".

⑥With regard to the application of the provisions of Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article), which remain in force pursuant to the provisions of paragraph (2) or (3), to distilled liquors prescribed in Article 87-2 of the Act on Special Measures Concerning Taxation shipped from a manufacturing site during the period from the Effective Date to September 30, 2026, the phrase "the following Article" in paragraph (1) of that Article is deemed to be replaced with "the following Article as applied with the replacement of terms pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".

⑦The provisions of paragraph (3) apply only if a person who seeks to receive the application of the provisions of that paragraph has submitted, by March 31, 2024, a written notification stating to that effect to the district director having jurisdiction over the location of the manufacturing site (where the person has two or more manufacturing sites, any one of them; the same applies in the following paragraph and paragraph (9)). In this case, where that written notification has been submitted, the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) do not apply to that person.

⑧A person who has submitted a written notification under the provisions of the preceding paragraph must, when the person intends to cease receiving the application of the provisions of paragraph (3), submit a written notification stating to that effect to the district director having jurisdiction over the location of the manufacturing site by March 31 of the fiscal year preceding the fiscal year (meaning the period from April 1 of a year to March 31 of the following year; the same applies hereinafter in this paragraph and the following paragraph) in which the person intends to cease receiving that application. In this case, with regard to liquor tax for the fiscal year in which the person intends to cease receiving that application and each subsequent fiscal year, the notification under the provisions of the preceding paragraph ceases to be effective.

⑨The provisions of paragraph (3) do not apply for a fiscal year if an approved liquor manufacturer does not submit the document prescribed in Article 87, paragraph (7) of the New Act on Special Measures Concerning Taxation to the district director having jurisdiction over the location of the manufacturing site by May 31 of the fiscal year following that fiscal year; provided, however, that this does not apply where that district director finds that there were unavoidable circumstances for the failure to submit the document by that day and the document is submitted after that day.

⑩Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.