Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Liquor Tax
第二十一条（酒税の特例に関する経過措置）
With regard to the liquor tax on mirin prescribed in Article 3, item (vi) of the Liquor Tax Act (Act No. 6 of 1953) and other miscellaneous alcoholic beverages prescribed in Article 4, paragraph (1) of that Act (limited to those listed in Article 22, paragraph (1), item (x), (c), 1. of that Act) whose extract content (meaning the extract content prescribed in Article 3, item (ii) of that Act) is less than 16 degrees (referred to as "mirin, etc." in the following paragraph), which was imposed or should have been imposed before the Effective Date, the provisions then in force continue to govern, except for what is provided for in the following paragraph and paragraph (3).
In the case where, with regard to mirin, etc. shipped out of a liquor manufacturing site before the Effective Date (limited to those for which the amount of liquor tax calculated at the tax rate prescribed in Article 87-3 of the New Act on Special Measures Concerning Taxation (hereinafter referred to as the "tax rate under the new Act" in this Article) would exceed the amount of liquor tax calculated at the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act; hereinafter referred to as "specified mirin, etc." in this Article) that pertain to a notification or approval under Article 28, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the day listed in the relevant item of Article 28, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the Effective Date), the documents prescribed in that paragraph have not been submitted by the day listed in the relevant item of Article 28, paragraph (3) of that Act, the tax rate of liquor tax on those specified mirin, etc. is the tax rate under the new Act.
施行日前に酒類の製造場から移出されたみりん等（新租税特別措置法第八十七条の三に規定する税率（以下この条において「新法の税率」という。）により算出した場合の酒税額が酒税法第二十二条第一項に規定する税率により算出した場合の酒税額を超えることとなるものに限る。以下この条において「特定のみりん等」という。）で、同法第二十八条第三項（同法第二十九条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第二十八条第三項各号に掲げる日が施行日以後に到来するものに限る。）について、同法第二十八条第三項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該特定のみりん等に係る酒税の税率は、新法の税率とする。
If specified mirin, etc. that were taken out of a bonded area (meaning a bonded area prescribed in Article 29 of the Customs Act (Act No. 61 of 1954)) before the Effective Date with exemption from liquor tax under the provisions of the Acts listed in the left-hand column of the following table come to fall under the provisions of the Acts listed in the right-hand column of that table on or after the Effective Date, the tax rate of liquor tax on those specified mirin, etc. is the tax rate under the new Act.
| Provisions on exemption | Provisions on collection of the exempted tax |
| Article 28-3, paragraph (1) of the Liquor Tax Act | Article 28-3, paragraph (6) of that Act |
| Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) | Article 11, paragraph (3) of that Act |
| Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 12, paragraph (4) of that Act |
| Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act |
| Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) | Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
次の表の上欄に掲げる法律の規定により酒税の免除を受けて施行日前に保税地域（関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。）から引き取られた特定のみりん等について、施行日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該特定のみりん等に係る酒税の税率は、新法の税率とする。
| 免除の規定 | 追徴の規定 |
| 酒税法第二十八条の三第一項 | 同法第二十八条の三第六項 |
| 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 | 同法第十一条第三項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 | 同法第十二条第四項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 | 同法第十三条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項 |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） |
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with regard to liquor tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.