①Where a liquor manufacturer or a person that takes liquor out of a bonded area ships from a liquor manufacturing site, or takes out of a bonded area, liquor for which it has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house having jurisdiction over the location of the port at which it is to be loaded, in order to load it onto an ocean-going vessel or aircraft, etc. as ship's stores or aircraft stores, the Liquor Tax Act and the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods apply, pursuant to the provisions of Order of the Ministry of Finance, by deeming the loading onto that ocean-going vessel or aircraft, etc. to be an export or a loading onto a foreign vessel or aircraft.

②The provisions of Article 85, paragraphs (2) and (3) apply mutatis mutandis to liquor that, out of liquor loaded onto an ocean-going vessel or aircraft, etc. under the provisions of the preceding paragraph, has been shipped from a liquor manufacturing site. In this case, the term "Consumption Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Liquor Tax Act"; the phrase "the location of the place where those designated goods came to fall under the case listed in each of those items, and the tax base of those designated goods is to be, notwithstanding the provisions of Article 28, paragraph (4) of that Act, the amount of consideration prescribed in paragraph (1) of that Article for the transfer at the time when those designated goods were transferred by the business operator under the provisions of the preceding paragraph" is deemed to be replaced with "the location of the place where that liquor came to fall under the case listed in each of those items"; and the phrase "Article 47, paragraph (2) of the Consumption Tax Act" in paragraph (3) of that Article is deemed to be replaced with "Article 30-3, paragraph (2) of the Liquor Tax Act".