①The provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to liquor shipped from the manufacturing site of an approved liquor manufacturer (meaning an approved liquor manufacturer prescribed in paragraph (4), item (i) of that Article; the same applies hereinafter in this Article) on or after April 1, 2024.

②With regard to the application of 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) to sparkling liquors prescribed in Article 3, item (iii) of the Liquor Tax Act (excluding happoshu (meaning happoshu prescribed in Article 36, paragraph (5), items (i) and (ii) 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 in the following paragraph) and other sparkling liquors (meaning other sparkling liquors prescribed in Article 3, item (iii), (c) of the Liquor Tax Act)) shipped from the manufacturing site of an approved liquor manufacturer during the period from April 1, 2024 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 (4) 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 "Article 23 of that Act or the following Article" with "that paragraph".

③With regard to the application of 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) to happoshu and other sparkling liquors shipped from the manufacturing site of an approved liquor manufacturer during the period from April 1, 2024 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 "Article 23 of that Act or the following Article" with "that paragraph".

④With regard to the application of 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) to distilled liquors prescribed in Article 87-2 of the Act on Special Measures Concerning Taxation and liqueurs shipped from the manufacturing site of an approved liquor manufacturer during the period from April 1, 2024 to September 30, 2026, the phrase "and the following Article" in paragraph (1) of that Article is deemed to be replaced with "and 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)", and the phrase "Article 23 of that Act or the following Article" with "Article 23 of the Liquor Tax Act or 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)".

⑤The provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to including, for a person that has a full controlling interest (meaning a full controlling interest prescribed in paragraph (4), item (ii) of that Article; the same applies hereinafter in this paragraph) with an approved liquor manufacturer, that person's taxable shipment volume of the previous fiscal year (meaning the taxable shipment volume of the previous fiscal year prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph)) do not apply to a person that has had a full controlling interest with an approved liquor manufacturer continuously since before the Effective Date, as regards that person's taxable shipment volume of the previous fiscal year.

⑥If a corporation organized mainly by liquor manufacturers (excluding a corporation that is a liquor manufacturer, and limited to a corporation that, within one year before the Effective Date, brought liquor falling under the provisions of Article 28, paragraph (1) of the Liquor Tax Act into its liquor storage place or shipped liquor from that storage place) has submitted, by March 31, 2024, a written notification stating the domiciles and names of the liquor manufacturers organizing that corporation and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the location of that storage place (where it has two or more storage places, any one of them), the provisions of Article 87 of the New Act on Special Measures Concerning Taxation apply by deeming that corporation to be a liquor manufacturer that has obtained a manufacturing license (meaning a manufacturing license prescribed in Article 7, paragraph (1) of that Act; the same applies hereinafter in this paragraph) pursuant to the provisions of that paragraph (that manufacturing license being one for the same item (meaning an item prescribed in that paragraph) as the liquor for which a liquor manufacturer that has organized that corporation continuously since before the Effective Date has obtained a manufacturing license pursuant to the provisions of paragraph (1) of that Article). In this case, in paragraph (1) of that Article, the phrase "including; the same applies in the following paragraph" is deemed to be replaced with "including; the same applies hereinafter in this paragraph, the following paragraph"; the phrase "those" with "those that were brought in from a liquor manufacturer (excluding a person whose taxable shipment volume of the previous fiscal year exceeds 3,000 kiloliters and the persons listed in the items of paragraph (3)) that has organized that corporation continuously since before the Effective Date prescribed in Article 56, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), and other liquor specified by Cabinet Order"; and the phrase "that Act" with "the Liquor Tax Act".

⑦If an application prescribed in Article 87, paragraph (5) of the New Act on Special Measures Concerning Taxation has been filed by December 31, 2023, then with regard to the application of the provisions of paragraph (6) of that Article, the phrase "within three months from the day following the day on which the application was filed" in that paragraph is deemed to be replaced with "by March 31, 2024".