Supplementary Provisions, Article 7Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第七条(租税特別措置法の一部改正に伴う経過措置)
With regard to the application of the provisions of Article 87 of the Act on Special Measures Concerning Taxation as amended during the period up to the day before the designated date, the phrase "the liquor listed in the respective items to which the self-assessment method prescribed in Article 6-2, paragraph (1), item (i) of the Customs Act applies" in paragraph (2) of that Article is deemed to be replaced with "the liquor listed in the respective items".
指定日の前日までの間における改正後の租税特別措置法第八十七条の規定の適用については、同条第二項中「関税法第六条の二第一項第一号に規定する申告納税方式が適用される当該各号に掲げる酒類」とあるのは、「当該各号に掲げる酒類」とする。