Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Sake, etc.
第百二十六条（清酒等に係る酒税の税率の特例に関する経過措置）
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to happoshu prescribed in that Article that is shipped from a liquor manufacturing site during the period from April 1, 2003 to April 30, 2003, the phrase "Article 22, paragraph (1), item (x), (a), 1. of that Act" in that Article is deemed to be replaced with "Article 87-4, paragraph (1), item (i)", and the phrase "and the following Article" is deemed to be replaced with "and the following Article and Article 87-4".
平成十五年四月一日から同月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定する発泡酒に係る同条の規定の適用については、同条中「同法第二十二条第一項第十号イ（１）」とあるのは「第八十七条の四第一項第一号」と、「及び次条」とあるのは「並びに次条及び第八十七条の四」とする。