Supplementary Provisions, Article 57Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
第五十七条（輸出酒類販売場から移出する酒類に係る酒税の免除に関する経過措置）
The provisions of Article 87-6, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to a transfer, etc. (meaning a transfer, etc. prescribed in Article 87-6, paragraph (4) of the New Act on Special Measures Concerning Taxation that is made without obtaining the approval referred to in the proviso to that paragraph; the same applies hereinafter in this Article) pertaining to a removal of liquor (meaning a removal prescribed in Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) made on or after May 1, 2023, and the provisions then in force continue to govern a transfer, etc. pertaining to a removal of liquor made before that date.
新租税特別措置法第八十七条の六第五項及び第六項の規定は、令和五年五月一日以後に行われる酒類の移出（租税特別措置法第八十七条の六第一項に規定する移出をいう。以下この条において同じ。）に係る譲渡等（新租税特別措置法第八十七条の六第四項ただし書の承認を受けないでされる同項に規定する譲渡等をいう。以下この条において同じ。）について適用し、同日前に行われた酒類の移出に係る譲渡等については、なお従前の例による。