Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Beer
第五十五条（ビールに係る酒税の税率の特例に関する経過措置）
Except as otherwise provided, the provisions then in force continue to govern liquor tax on beer (meaning beer prescribed in Article 87-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that was imposed, or should have been imposed, before the Effective Date.
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ビール（旧租税特別措置法第八十七条の四第一項に規定するビールをいう。以下この条において同じ。）に係る酒税については、なお従前の例による。
With regard to beer that a liquor manufacturer (meaning a liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (6) of the following Article) ships from a manufacturing site during the period from the Effective Date to March 31, 2024, the provisions of Article 87-4, paragraphs (3) and (4) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (3) of that Article, the phrase "on or before March 31, 2021 under the Liquor Tax Act" is deemed to be replaced with "under the Liquor Tax Act"; the phrase "of beer" with "of beer (meaning beer prescribed in Article 3, item (xii) of that Act; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "out of that fiscal year" with "out of that 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)"; the phrase "volume of liquor" with "volume of liquor (excluding liquor to which the provisions of Article 28 or Article 29 of that Act or the provisions of Article 87-6 apply)"; the phrase "April 1 of the same year" with "April 1, 2023"; and the phrase "March 31, 2023" with "March 31, 2024".
酒類製造者（租税特別措置法第二条第四項第二号に規定する酒類製造者をいう。次条第六項において同じ。）が施行日から令和六年三月三十一日までの間に製造場から移出するビールについては、旧租税特別措置法第八十七条の四第三項及び第四項の規定は、なおその効力を有する。この場合において、同条第三項中「令和三年三月三十一日以前に酒税法」とあるのは「酒税法」と、「ビールの」とあるのは「ビール（同法第三条第十二号に規定するビールをいう。以下この項及び次項において同じ。）の」と、「うちその年度」とあるのは「うちその年度（その年の四月一日からその年の翌年三月三十一日までの間をいう。以下この項及び次項において同じ。）」と、「酒類の数量」とあるのは「酒類（同法第二十八条若しくは第二十九条の規定又は第八十七条の六の規定の適用を受けるものを除く。）の数量」と、「同年四月一日」とあるのは「令和五年四月一日」と、「令和五年三月三十一日」とあるのは「令和六年三月三十一日」とする。
With regard to beer that an approved liquor manufacturer ships from a manufacturing site during the period from April 1, 2024 to March 31, 2029, the provisions of Article 87-4, paragraphs (3) and (4) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (3) of that Article, the phrase "on or before March 31, 2021 under the Liquor Tax Act" is deemed to be replaced with "under the Liquor Tax Act"; the phrase "of beer" with "of beer (meaning beer prescribed in Article 3, item (xii) of that Act; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "out of that fiscal year" with "out of that 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)"; the phrase "volume of liquor" with "volume of liquor (excluding liquor to which the provisions of Article 28 or Article 29 of that Act or the provisions of Article 87-6 apply)"; the phrase "April 1 of the same year" with "April 1, 2024"; the phrase "March 31, 2023" with "March 31, 2029"; the phrase "85 percent" in that paragraph is deemed to be replaced with "86.5 percent" for the period from April 1, 2027 to March 31, 2028 and with "88 percent" for the period from April 1, 2028 to March 31, 2029; and the phrase "'85 percent' is deemed to be replaced with '92.5 percent'" in paragraph (4) of that Article is deemed to be replaced with "'86.5 percent' is deemed to be replaced with '93.25 percent'" for the period from April 1, 2027 to March 31, 2028 and with "'88 percent' is deemed to be replaced with '94 percent'" for the period from April 1, 2028 to March 31, 2029.
承認酒類製造者が令和六年四月一日から令和十一年三月三十一日までの間に製造場から移出するビールについては、旧租税特別措置法第八十七条の四第三項及び第四項の規定は、なおその効力を有する。この場合において、同条第三項中「令和三年三月三十一日以前に酒税法」とあるのは「酒税法」と、「ビールの」とあるのは「ビール（同法第三条第十二号に規定するビールをいう。以下この項及び次項において同じ。）の」と、「うちその年度」とあるのは「うちその年度（その年の四月一日からその年の翌年三月三十一日までの間をいう。以下この項及び次項において同じ。）」と、「酒類の数量」とあるのは「酒類（同法第二十八条若しくは第二十九条の規定又は第八十七条の六の規定の適用を受けるものを除く。）の数量」と、「同年四月一日」とあるのは「令和六年四月一日」と、「令和五年三月三十一日」とあるのは「令和十一年三月三十一日」と、同項中「百分の八十五」とあるのは、令和九年四月一日から令和十年三月三十一日までにあっては「百分の八十六・五」と、同年四月一日から令和十一年三月三十一日までにあっては「百分の八十八」と、同条第四項中「「百分の八十五」とあるのは「百分の九十二・五」」とあるのは、令和九年四月一日から令和十年三月三十一日までにあっては「「百分の八十六・五」とあるのは「百分の九十三・二五」」と、同年四月一日から令和十一年三月三十一日までにあっては「「百分の八十八」とあるのは「百分の九十四」」とする。
With regard to the application of the provisions of Article 87-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article), which remain in force pursuant to the provisions of paragraph (2), to beer shipped from a manufacturing site during the period from the Effective Date to September 30, 2023, the phrase "Article 23, paragraph (1) of that Act" in paragraph (3) of that Article 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)".
With regard to the application of the provisions of Article 87-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article), which remain in force pursuant to the provisions of paragraph (2) or (3), to beer shipped from a manufacturing site during the period from October 1, 2023 to September 30, 2026, the phrase "Article 23, paragraph (1) of that Act" in paragraph (3) of that Article is deemed to be replaced with "Article 36, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
The provisions of paragraphs (7) through (10) of the preceding Article apply mutatis mutandis to the case referred to in paragraph (3).
前条第七項から第十項までの規定は、第三項の場合について準用する。