Article 87-8Special Provisions on Exclusion from Application of the Provisions on Deemed Manufacture
第八十七条の八（みなし製造の規定の適用除外の特例）
The provisions of Article 43, paragraphs (1) through (9) of the Liquor Tax Act do not apply, pursuant to the provisions of Cabinet Order, in the case where a person engaged in the business of serving liquor for drinking exclusively at its own place of business, such as a bar or restaurant, mixes distilled liquor (meaning distilled liquor prescribed in Article 3, item (v) of that Act; the same applies in the following paragraph) with other goods (excluding liquor) at that place of business in order to serve it for drinking at that place of business (excluding the case where a person that has obtained a liquor manufacturing license pursuant to the provisions of Article 7, paragraph (1) of that Act carries out that mixing at the manufacturing site for which it has obtained that manufacturing license, or the case falling under the provisions of Article 43, paragraph (10) of that Act).
Mixing to which the provisions of the preceding paragraph apply is limited to mixing carried out within the range in which the volume of distilled liquor so mixed in one year (meaning the period from April 1 to March 31 of the following year) does not exceed 1 kiloliter for each place of business.
Liquor after mixing to which the provisions of paragraph (1) have been applied must not be transferred, except where it is served for drinking at the place of business where that mixing was carried out.
第一項の規定の適用を受けた混和後の酒類は、当該混和をした営業場において飲用に供する場合を除き、譲り渡してはならない。
The provisions of Article 46, Article 47, paragraph (1), and Article 48 (excluding item (i)) of the Liquor Tax Act and of Article 74-4, paragraph (1) (limited to the part pertaining to items (v) and (vi)), Articles 74-8 through 74-11, and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person to whom the provisions of paragraph (1) apply. In this case, the phrase "a liquor manufacturer, a manufacturer of yeast starter or moromi mash, a seller of liquor, or a special filer" in Article 46 of the Liquor Tax Act is deemed to be replaced with "a person to whom the provisions of Article 87-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply"; the phrase "manufacture, storage, sale (including acting as an agent or intermediary for a sale; the same applies hereinafter), or receipt from a bonded area" with "mixing to which the provisions of that paragraph apply"; the phrase "a liquor manufacturer or a manufacturer of yeast starter or moromi mash" in Article 47, paragraph (1) of that Act with "a person to whom the provisions of Article 87-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply"; the phrase "the location of the manufacturing site, the facilities for manufacture and storage, the commencement, suspension, and termination of manufacture, and the manufacturing method" with "the commencement, suspension, and termination of mixing to which the provisions of that paragraph apply, and the method of that mixing"; the phrase "its manufacturing site" with "the place of business where that mixing is carried out"; the phrase "a liquor manufacturer, etc. (meaning a liquor manufacturer (meaning a liquor manufacturer as prescribed in Article 7, paragraph (1) (Liquor Manufacturing License) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this Article), a manufacturer of yeast starter (meaning yeast starter as prescribed in Article 3, item (xxiv) (Definitions of Other Terms) of that Act; the same applies hereinafter in this Article) or moromi mash (meaning moromi mash as prescribed in Article 3, item (xxv) of that Act; the same applies hereinafter in this Article), a seller of liquor (meaning liquor as prescribed in Article 2, paragraph (1) (Definition and Categories of Liquor) of that Act; the same applies hereinafter in this Article), or a special filer (meaning a special filer as prescribed in Article 30-6, paragraph (2) (Extension of Due Date for Payment) of that Act; the same applies in item (iv)); the same applies in paragraph (3))" in Article 74-4, paragraph (1) of the Act on General Rules for National Taxes with "a person to whom the provisions of Article 87-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply"; the phrase "the manufacture, storage or sale of liquor, yeast starter or moromi mash, or to the receipt of liquor from a bonded area" in item (v) of that paragraph with "mixing to which the provisions of Article 87-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply"; and the phrase "for the manufacture, storage or sale of liquor, yeast starter or moromi mash" in item (vi) of that paragraph with "for mixing to which the provisions of Article 87-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply".
酒税法第四十六条、第四十七条第一項及び第四十八条（第一号を除く。）並びに国税通則法第七十四条の四第一項（第五号及び第六号に係る部分に限る。）、第七十四条の八から第七十四条の十一まで及び第七十四条の十三の規定は、第一項の規定の適用を受ける者について準用する。この場合において、酒税法第四十六条中「酒類製造者、酒母若しくはもろみの製造者、酒類の販売業者又は特例申告者」とあるのは「租税特別措置法第八十七条の八第一項の規定の適用を受ける者」と、「製造、貯蔵、販売（販売の代理又は媒介を含む。以下同じ。）又は保税地域からの引取り」とあるのは「同項の規定の適用を受ける混和」と、同法第四十七条第一項中「酒類製造者又は酒母若しくはもろみの製造者」とあるのは「租税特別措置法第八十七条の八第一項の規定の適用を受ける者」と、「製造場の位置、製造及び貯蔵の設備、製造の開始、休止及び終了並びに製造方法」とあるのは「同項の規定の適用を受ける混和の開始、休止及び終了並びに当該混和の方法」と、「その製造場」とあるのは「当該混和をする営業場」と、国税通則法第七十四条の四第一項中「酒類製造者等（酒類製造者（酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者をいう。以下この条において同じ。）、酒母（同法第三条第二十四号（その他の用語の定義）に規定する酒母をいう。以下この条において同じ。）若しくはもろみ（同法第三条第二十五号に規定するもろみをいう。以下この条において同じ。）の製造者、酒類（同法第二条第一項（酒類の定義及び種類）に規定する酒類をいう。以下この条において同じ。）の販売業者又は特例申告者（同法第三十条の六第二項（納期限の延長）に規定する特例申告者をいう。第四号において同じ。）をいう。第三項において同じ。）」とあるのは「租税特別措置法第八十七条の八第一項の規定の適用を受ける者」と、同項第五号中「酒類、酒母若しくはもろみの製造、貯蔵若しくは販売又は酒類の保税地域からの引取り」とあるのは「租税特別措置法第八十七条の八第一項の規定の適用を受ける混和」と、同項第六号中「酒類、酒母又はもろみの製造、貯蔵又は販売上」とあるのは「租税特別措置法第八十七条の八第一項の規定の適用を受ける混和に」と読み替えるものとする。
A person to whom the provisions of paragraph (1) apply and to whom the provisions of Article 46 and Article 47, paragraph (1) of the Liquor Tax Act and Article 74-4, paragraph (1) (limited to the part pertaining to items (v) and (vi); the same applies hereinafter in this paragraph) of the Act on General Rules for National Taxes apply mutatis mutandis pursuant to the provisions of the preceding paragraph (including a person that succeeds to the obligation to keep records pursuant to the provisions of Article 48 (excluding item (i)) of the Liquor Tax Act as applied mutatis mutandis pursuant to the preceding paragraph) is deemed to be a liquor manufacturer referred to in Article 46 and Article 47, paragraph (1) of the Liquor Tax Act and Article 74-4, paragraph (1) of the Act on General Rules for National Taxes, and the provisions of Article 58, paragraph (1), items (ix) and (x) (limited to the part pertaining to Article 47, paragraph (1) of that Act) of the Liquor Tax Act and Article 128 (limited to the parts of items (ii) and (iii) pertaining to Article 74-4, paragraph (1) of that Act) and Article 130 of the Act on General Rules for National Taxes apply.
前項の規定により酒税法第四十六条及び第四十七条第一項並びに国税通則法第七十四条の四第一項（第五号及び第六号に係る部分に限る。以下この項において同じ。）の規定が準用される第一項の規定の適用を受ける者（前項の規定により準用される酒税法第四十八条（第一号を除く。）の規定により記帳の義務を承継する者を含む。）は、酒税法第四十六条及び第四十七条第一項並びに国税通則法第七十四条の四第一項の酒類製造者とみなして、酒税法第五十八条第一項第九号及び第十号（同法第四十七条第一項に係る部分に限る。）並びに国税通則法第百二十八条（第二号及び第三号中同法第七十四条の四第一項に係る部分に限る。）及び第百三十条の規定を適用する。
Where a person has violated the provisions of paragraph (3), the person who committed that violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less.
第三項の規定に違反したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
A person that has committed any of the crimes referred to in the preceding paragraph may be punished by both imprisonment and a fine, in accordance with the circumstances.
前項の罪を犯した者には、情状により、拘禁刑及び罰金を併科することができる。
If the representative of a corporation, or an agent, employee, or other worker of a corporation or individual, has committed the violation referred to in paragraph (6) in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in that paragraph.