Article 87Special Provisions on Liquor Tax Rates for Approved Liquor Manufacturers
第八十七条（承認酒類製造者に対する酒税の税率の特例）
Where an approved liquor manufacturer whose volume of liquor (excluding liquor to which the provisions of Article 28, paragraph (1) or Article 29, paragraph (1) of the Liquor Tax Act or the provisions of Article 87-6, paragraph (1) apply) shipped from its liquor manufacturing sites (simply referred to as "manufacturing sites" in this Article) during the one year before the beginning of the fiscal year (meaning the period from April 1 of the year to March 31 of the following year; the same applies hereinafter in this Article) (including that volume of a person that has a full controlling interest with that approved liquor manufacturer as of the last day of the fiscal year preceding that fiscal year; referred to as the "taxable shipment volume of the previous fiscal year" in the following paragraph and paragraph (9)) is 3,000 kiloliters or less ships that liquor from a manufacturing site during the period from April 1, 2024 to March 31, 2029, the amount of liquor tax on the liquor that the approved liquor manufacturer ships from its manufacturing sites in that fiscal year (excluding liquor to which the provisions of Article 30, paragraph (3) of that Act (limited to the part concerning the case where the liquor prescribed in that paragraph is further shipped from the manufacturing site into which it was brought) apply with regard to that shipment, and limited to liquor of the same item (meaning an item prescribed in Article 7, paragraph (1) of that Act; the same applies in the following paragraph) as the liquor for which the approved liquor manufacturer has obtained a manufacturing license (meaning a manufacturing license prescribed in that paragraph; the same applies hereinafter in this Article, Article 87-6, and Article 87-8) pursuant to the provisions of Article 7, paragraph (1) of that Act; the same applies in the following paragraph) is to be, notwithstanding the provisions of Article 23 of that Act and the following Article, the amount calculated by multiplying the amount calculated pursuant to the provisions of Article 23 of that Act or the following Article by the ratio specified in each of the following items in accordance with the category of the cumulative amount of liquor tax for the current fiscal year listed in those items (meaning the cumulative amount of the amounts calculated at the tax rates prescribed in Article 23 of that Act or the following Article for that liquor that the approved liquor manufacturer ships from its manufacturing sites during the period from the first day of that fiscal year until the time of that shipment):
承認酒類製造者のうち、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。以下この条において同じ。）の開始前一年間における酒類の製造場（以下この条において単に「製造場」という。）から移出した酒類（酒税法第二十八条第一項若しくは第二十九条第一項の規定又は第八十七条の六第一項の規定の適用を受けるものを除く。）の数量（その年度の前年度の末日において当該承認酒類製造者との間に完全支配関係がある者の当該数量を含む。次項及び第九項において「前年度課税移出数量」という。）が三千キロリットル以下である者が、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当該酒類を移出する場合において、当該承認酒類製造者がその年度に製造場から移出する酒類（当該移出につき同法第三十条第三項（同項に規定する酒類をその移入した製造場から更に移出したときに係る部分に限る。）の規定の適用を受けるものを除くものとし、当該承認酒類製造者が同法第七条第一項の規定により製造免許（同項に規定する製造免許をいう。以下この条、第八十七条の六及び第八十七条の八において同じ。）を受けている酒類と同一の品目（同項に規定する品目をいう。次項において同じ。）のものに限る。次項において同じ。）に係る酒税の税額は、同法第二十三条及び次条の規定にかかわらず、次の各号に掲げる当年度酒税累計額（当該承認酒類製造者がその年度の初日から当該移出をしたときまでに製造場から移出する当該酒類に係る同法第二十三条又は次条に規定する税率により計算した金額の累計額をいう。）の区分に応じ、同法第二十三条又は次条の規定により計算した金額にそれぞれ当該各号に定める割合を乗じて計算した金額とする。
an amount of 50,000,000 yen or less: 80 percent;
五千万円以下の金額 百分の八十
an amount exceeding 50,000,000 yen and of 80,000,000 yen or less: 90 percent;
五千万円を超え八千万円以下の金額 百分の九十
an amount exceeding 80,000,000 yen and of 100,000,000 yen or less: 95 percent.
八千万円を超え一億円以下の金額 百分の九十五
In the case referred to in the preceding paragraph, if there is a fiscal year in which the volume of any one item out of the taxable shipment volume of the previous fiscal year (referred to as the "previous year's taxable shipment volume of a specified item" in this paragraph) is a volume listed in the left-hand column of the following table, then with regard to the application of the provisions of the preceding paragraph to the liquor that the approved liquor manufacturer ships from its manufacturing sites in that fiscal year, the ratio specified in each item of that paragraph that is listed in the corresponding middle column of that table is to be the ratio specified in the corresponding right-hand column of that table.
| Previous year's taxable shipment volume of a specified item | Ratio | Ratio |
| Exceeding 400 kiloliters and 1,000 kiloliters or less | 80 percent | 85 percent |
| 90 percent | 92.5 percent | |
| 95 percent | 96.25 percent | |
| Exceeding 1,000 kiloliters and 1,300 kiloliters or less | 80 percent | 90 percent |
| 90 percent | 95 percent | |
| 95 percent | 97.5 percent | |
| Exceeding 1,300 kiloliters | 80 percent | 95 percent |
| 90 percent | 97.5 percent | |
| 95 percent | 98.75 percent |
前項の場合において、前年度課税移出数量のうちいずれか一の品目の数量（以下この項において「特定品目前年度課税移出数量」という。）が次の表の上欄に掲げる数量である年度があるときは、承認酒類製造者がその年度に製造場から移出する酒類に係る前項の規定の適用については、同表の当該中欄に掲げる同項各号に定める割合は、同表の当該下欄に定める割合とする。
| 特定品目前年度課税移出数量 | 割合 | 割合 |
| 四百キロリットルを超え千キロリットル以下 | 百分の八十 | 百分の八十五 |
| 百分の九十 | 百分の九十二・五 | |
| 百分の九十五 | 百分の九十六・二五 | |
| 千キロリットルを超え千三百キロリットル以下 | 百分の八十 | 百分の九十 |
| 百分の九十 | 百分の九十五 | |
| 百分の九十五 | 百分の九十七・五 | |
| 千三百キロリットル超 | 百分の八十 | 百分の九十五 |
| 百分の九十 | 百分の九十七・五 | |
| 百分の九十五 | 百分の九十八・七五 |
The provisions of paragraph (1) do not apply to the following persons:
第一項の規定は、次に掲げる者には、適用しない。
an individual whose number of employees regularly employed exceeds 300 as of the last day of the fiscal year preceding that fiscal year;
その年度の前年度の末日において常時使用する従業員の数が三百人を超える個人
a corporation whose amount of stated capital or amount of capital contributions exceeds 300,000,000 yen and whose number of employees regularly employed exceeds 300 as of the last day of the fiscal year preceding that fiscal year (referred to as a "specified large corporation" in the following item and item (iv));
a corporation over which a specified large corporation has a full controlling interest, as between that corporation and that specified large corporation, as of the last day of the fiscal year preceding that fiscal year;
a corporation (excluding a corporation listed in the preceding item) over which, as of the last day of the fiscal year preceding that fiscal year, any one of the specified large corporations would have a full controlling interest, as between that one specified large corporation and that corporation, if all of the shares and capital contributions held by all of the specified large corporations that have a full controlling interest with that corporation were deemed to be held by that one specified large corporation;
a person other than a person that has obtained a manufacturing license pursuant to the provisions of Article 7, paragraph (1) of the Liquor Tax Act;
酒税法第七条第一項の規定により製造免許を受けている者以外の者
a person that has obtained a manufacturing license pursuant to the provisions of Article 7, paragraph (1) of the Liquor Tax Act by application of the provisions of paragraph (3) of that Article (limited to the part pertaining to item (iv)), and has not obtained any liquor manufacturing license other than that manufacturing license;
酒税法第七条第三項（第四号に係る部分に限る。）の規定の適用を受けて同条第一項の規定により製造免許を受けている者であつて、当該製造免許以外の酒類の製造免許を受けていない者
a person that has been subject to a delinquency disposition for liquor tax within two years before the last day of the fiscal year preceding that fiscal year;
その年度の前年度の末日以前二年内において酒税の滞納処分を受けた者
a person prescribed in Article 10, items (iii) through (v) or items (vii) through (viii) of the Liquor Tax Act;
酒税法第十条第三号から第五号まで又は第七号から第八号までに規定する者
a person that has violated an order under the provisions of Article 84, paragraph (2) or Article 86-4 of the Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953).
酒税の保全及び酒類業組合等に関する法律（昭和二十八年法律第七号）第八十四条第二項又は第八十六条の四の規定による命令に違反した者
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
approved liquor manufacturer: These mean a liquor manufacturer that has obtained the approval of the district director having jurisdiction over the location of its manufacturing site (where it has two or more manufacturing sites, any one of them; the same applies in the following paragraph and paragraph (7)) as one found to be capable of properly and reliably carrying out efforts that contribute to the sound development of the liquor business for the purpose of securing liquor tax;
full controlling interest: These mean a relationship specified by Cabinet Order as a relationship in which one person holds, directly or indirectly, all of the issued shares of or capital contributions to a corporation (excluding the shares or capital contributions held by that corporation) (referred to as "full controlling interest between the parties" in this item), or a relationship between corporations each of which has full controlling interest between the parties with one person.
完全支配関係 一の者が法人の発行済株式若しくは出資（当該法人が有する自己の株式又は出資を除く。）の全部を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の完全支配の関係」という。）又は一の者との間に当事者間の完全支配の関係がある法人相互の関係をいう。
A person that seeks to obtain the approval referred to in item (i) of the preceding paragraph must apply to the district director having jurisdiction over the location of the manufacturing site by submitting a written application stating the person's domicile and name, and other matters specified by Order of the Ministry of Finance, attaching thereto a document stating the plan period, the targets, the measures for achieving those targets, and other matters specified by Order of the Ministry of Finance with regard to the improvement of technology for strengthening the management foundation of the person's liquor manufacturing business and other efforts specified by Cabinet Order as efforts necessary for contributing to the sound development of the liquor business (referred to as a "business plan document" in the following paragraph through paragraph (8)).
Where an application referred to in the preceding paragraph has been filed, the district director is to approve the application, or, if the person that filed the application falls under any of the following items, dismiss the application, within three months from the day following the day on which the application was filed:
税務署長は、前項の申請があつた場合においては、当該申請があつた日の翌日から起算して三月以内に、当該申請の承認をし、又は当該申請をした者が次の各号のいずれかに該当するときは、当該申請の却下をする。
where the written application referred to in the preceding paragraph or the business plan document is found to contain a defective or false entry, or any other similar case;
where the person is a person for whom one year has not elapsed from the day on which the approval was rescinded pursuant to the provisions of paragraph (8);
第八項の規定により承認を取り消された日から一年を経過するまでの者である場合
where the person is a person that has been subject to a delinquency disposition for liquor tax within two years before that application;
当該申請前二年内において酒税の滞納処分を受けた者である場合
where the person is a person listed in paragraph (3), item (viii) or item (ix).
Where an approved liquor manufacturer does not submit a document stating the status of achievement of the targets stated in the business plan document and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the location of the manufacturing site by May 31 of the fiscal year following that fiscal year (referred to as the "covered fiscal year" in this paragraph and the following paragraph), the provisions of paragraph (1) do not apply for that covered 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.
Where an approved liquor manufacturer falls under any of the following items, the district director that gave the approval referred to in paragraph (6) may rescind that approval retroactively to the day specified in each of those items:
where the approved liquor manufacturer has submitted the document prescribed in the preceding paragraph containing a false statement: the first day of the covered fiscal year pertaining to that document;
where it is found that efforts are not being carried out in accordance with the statements in the business plan document: the first day of the period during which efforts are found not to have been carried out in accordance with the statements in the business plan document;
事業計画書の記載に従つて取組が行われていないと認められる場合 事業計画書の記載に従つて取組が行われていないと認められる期間の初日
where the approved liquor manufacturer has been subject to a delinquency disposition for liquor tax: the day on which it was subject to that delinquency disposition;
酒税の滞納処分を受けた場合 当該滞納処分を受けた日
where the approved liquor manufacturer has come to fall under a person listed in paragraph (3), item (viii) or item (ix), or in the case prescribed in paragraph (6), item (i): the day on which it came to fall under that case.
Beyond what is prescribed in the preceding paragraphs, the calculation of the taxable shipment volume of the previous fiscal year of a person that has succeeded to all or part of the manufacturing business pertaining to a liquor manufacturing license by inheritance or for any other reason, the procedures concerning the approval referred to in paragraph (4), item (i), and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.