Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Indirect Taxes
第十七条（間接税の特例に関する経過措置）
The provisions then in force continue to govern liquor tax or commodity tax that was imposed, or should have been imposed, before the Effective Date pursuant to the provisions of Article 87 or Article 88 of the Former Act.
施行日前に旧法第八十七条又は第八十八条の規定により課した、又は課すべきであつた酒税又は物品税については、なお従前の例による。
Liquor existing on an ocean-going vessel, etc. prescribed in Article 87, paragraph (1) of the Former Act, or designated beverages or class 2 designated goods referred to in Article 88, paragraph (1) of the Former Act, at the time this Act comes into effect, that were loaded onto that ocean-going vessel, etc. with the application of the provisions of Article 87, paragraph (1) or Article 88, paragraph (1) of the Former Act (excluding those to which the provisions of the preceding paragraph apply), are deemed to be, respectively, liquor loaded onto an ocean-going vessel, etc. prescribed in Article 87, paragraph (1) of the New Act, or designated goods referred to in Article 88, paragraph (1) of the New Act, with the application of the provisions of Article 87, paragraph (1) or Article 88, paragraph (1) of the New Act, and the New Act applies to them.
この法律の施行の際、旧法第八十七条第一項に規定する外航船等に現存する酒類又は旧法第八十八条第一項の指定飲料若しくは第二種の指定物品で、旧法第八十七条第一項又は第八十八条第一項の規定の適用を受けて当該外航船等に積み込まれたもの（前項の規定の適用を受けるものを除く。）は、それぞれ新法第八十七条第一項又は第八十八条第一項の規定の適用を受けて新法第八十七条第一項に規定する外航船等に積み込まれた酒類又は新法第八十八条第一項の指定物品とみなして、新法を適用する。
The provisions of Article 90 of the New Act apply from April 1, 1969.
新法第九十条の規定は、昭和四十四年四月一日から適用する。
The provisions of Article 90-3 of the New Act also apply to class 1 A sugar prescribed in paragraph (1) of that Article that was shipped from a sugar manufacturing site during the period from April 1, 1969 to the day preceding the Effective Date.
新法第九十条の三の規定は、昭和四十四年四月一日以後施行日の前日までに砂糖類の製造場から移出された同条第一項に規定する第一種甲類の砂糖についても適用する。
The provisions then in force continue to govern sugar excise tax that was imposed, or should have been imposed, before the Effective Date, except for sugar excise tax on sugar to which the provisions of the preceding paragraph apply.