①Except for what is provided for in the following paragraph and paragraph (3), the provisions then in force continue to govern liquor tax imposed, or that should have been imposed, before May 1, 2001 (hereinafter referred to as the "designated day" in this Article) on synthetic sake prescribed in Article 3, item (iv) of the Liquor Tax Act (Act No. 6 of 1953) (referred to as "synthetic sake" in the following paragraph), mirin prescribed in item (vi) of that Article (hereinafter referred to as "mirin" in this Article) and other miscellaneous liquor prescribed in Article 4, paragraph (1) of that Act (limited to that listed in Article 22, paragraph (1), item (x), (c), 1. of that Act; hereinafter referred to as "mirin-like miscellaneous liquor" in this Article).

②With respect to synthetic sake, mirin and mirin-like miscellaneous liquor shipped out of a liquor manufacturing site before the designated day (limited to those for which the amount of liquor tax calculated by applying 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 by applying the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act (for mirin and mirin-like miscellaneous liquor with an extract content (meaning the extract content prescribed in Article 3, item (ii) of that Act; the same applies in paragraph (5)) of less than 16 degrees, the tax rate prescribed in Article 87-3 of the Former Act on Special Measures Concerning Taxation); hereinafter referred to as "specified synthetic sake, etc." in this Article) that pertain to a notification or approval under Article 28, paragraph (3) of the Liquor Tax 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 designated day), in the case where the documents prescribed in that paragraph have not been submitted by the day listed in the relevant item of that paragraph, the tax rate of liquor tax on those specified synthetic sake, etc. is the tax rate under the new Act.

④In the case where, on the designated day, a liquor manufacturer or seller possesses specified synthetic sake, etc. at a place other than a liquor manufacturing site or a bonded area, and the quantity thereof (where possessed at two or more places, the total quantity) is 100 liters or more, liquor tax is imposed on those specified synthetic sake, etc. by deeming that person, as a liquor manufacturer, to have shipped them out of that person's liquor manufacturing site on the designated day.

⑤In the case referred to in the preceding paragraph, the amount of liquor tax under the preceding paragraph is the amount equivalent to the difference between the amount of liquor tax calculated by applying the tax rate under the new Act and the amount of liquor tax calculated by applying the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act (for mirin and mirin-like miscellaneous liquor with an extract content of less than 16 degrees, the tax rate prescribed in Article 87-3 of the Former Act on Special Measures Concerning Taxation).

⑥A person prescribed in paragraph (4) must, for each storage place of the liquor in that person's possession that falls under the provisions of that paragraph, submit a return stating the following matters to the district director having jurisdiction over the location of that storage place within one month from the designated day, as provided for by Cabinet Order:

⑦A person who has submitted a return under the preceding paragraph must pay to the State, by October 31, 2001, liquor tax equivalent to the total amount of liquor tax listed in item (ii) of that paragraph that is stated in that return.

⑧The provisions of the preceding paragraph apply mutatis mutandis to a person prescribed in that paragraph who is required to submit a return under paragraph (6) and who, with respect to liquor tax pertaining to that return, has submitted a tax return filed after the due date or an amended return form prescribed in the Act on General Rules for National Taxes (Act No. 66 of 1962) before the due date for payment under the preceding paragraph pertaining to the return under that paragraph, or who has received a reassessment or determination prescribed in that Act for which the time limit for payment under Article 35, paragraph (2), item (ii) of that Act arrives before the due date for payment under the preceding paragraph.

⑨In the cases listed in the following items, when the liquor manufacturer prescribed in each of those items (meaning a liquor manufacturer as defined in Article 7, paragraph (1) of the Liquor Tax Act; the same applies hereinafter in this paragraph) has, as provided for by Cabinet Order, received confirmation from the district director having jurisdiction over the location of the liquor manufacturing site pertaining to the return or bringing-in of that liquor that liquor tax under paragraph (4) was imposed, or should be imposed, on that liquor, the amount equivalent to that amount of liquor tax is, in accordance with the provisions of Article 30 of that Act, deducted from the amount of liquor tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of liquor tax that the liquor manufacturer paid, or is to pay, for that liquor (in the case falling under item (ii), the amount of liquor tax that was paid, or is to be paid, upon shipment from the other liquor manufacturing site prescribed in that item, or that was paid, or is to be paid, or was collected, or is to be collected, upon taking out from a bonded area):

⑩The provisions of Article 48 of the Liquor Tax Act (excluding item (ii)) apply mutatis mutandis to a person who is required to submit a return under paragraph (6).

⑪A person who has failed to submit a return under paragraph (6) (including as applied mutatis mutandis pursuant to the preceding paragraph) is punished by a fine of 200,000 yen or less.

⑫If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.

⑬The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the designated day and to conduct engaged in on or after the designated day with respect to liquor tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1).