①The provisions of Article 87-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to liquor that, on or after October 1, 2017, a liquor manufacturer operating a tax-free liquor shop prescribed in paragraph (7) of that Article ships from that tax-free liquor shop in order to sell, to a nonresident prescribed in paragraph (1) of that Article, liquor prescribed in that paragraph that is purchased for export by the method prescribed in that paragraph.

②With regard to the application of the provisions of Article 87-6, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2017 to March 31, 2018, the phrase "規定は第三項" (the provisions … to a person who has a tax liability for liquor tax under the third paragraph, with no reading comma) in paragraph (11) of that Article is deemed to be replaced with "規定は、第三項" (the provisions … to a person who has a tax liability for liquor tax under the third paragraph, with a reading comma); the phrase "or a person found to have that tax liability, and the provisions of Article 74-4, paragraph (3), Article 74-7, Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to have transactions with a person who has a tax liability for liquor tax under the provisions of paragraph (3) or (5) with regard to liquor to which the provisions of paragraph (1) have been applied or a person found to have that tax liability, respectively" is deemed to be replaced with "or a person found to have that tax liability"; the phrase "a liquor manufacturer, etc. (meaning a liquor manufacturer" is deemed to be replaced with "a liquor manufacturer"; the phrase "the same applies in item (iv)); the same applies in paragraph (3)" is deemed to be replaced with "the same applies in item (iv)"; the phrase "the phrase 'those articles or raw materials' with 'that liquor'; the phrase 'a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business' in paragraph (3) of that Article with 'a person found to have transactions with a person liable for tax, etc. pertaining to tax-exempt liquor'; and the phrase 'these persons' with 'that person'" is deemed to be replaced with "and the phrase 'those articles or raw materials' with 'that liquor'"; the phrase "同条第一項" (the first paragraph of that Article, with no reading comma before it) in paragraph (12) of that Article is deemed to be replaced with "、同条第一項" (the first paragraph of that Article, with a reading comma before it); the phrase "is deemed to be a liquor manufacturer, etc., and the provisions of Article 128" is deemed to be replaced with "is deemed to be a liquor manufacturer, etc., and the provisions of Article 127"; and the phrase "Article 130 of that Act apply; and a person found to have transactions with a person who has a tax liability for liquor tax under the provisions of paragraph (3) or (5) with regard to liquor to which the provisions of paragraph (1) have been applied or a person found to have that tax liability, to whom the provisions of Article 74-4, paragraph (3) of that Act apply mutatis mutandis pursuant to the preceding paragraph, is deemed to be a person prescribed in paragraph (3) of that Article, and the provisions of Article 128 (limited to the parts of items (ii) and (iii) pertaining to Article 74-4, paragraph (3) of that Act) and Article 130 of that Act apply, respectively" is deemed to be replaced with "Article 129 of that Act apply".

③A liquor manufacturer that seeks to obtain the permission referred to in Article 87-6, paragraph (7) of the New Act on Special Measures Concerning Taxation may, even before October 1, 2017, file an application for that permission, in the manner provided for in that paragraph, with the district director having jurisdiction over the location of the liquor manufacturing site for which it seeks permission as a tax-free liquor shop; provided, however, that a liquor manufacturer that seeks to obtain that permission by that date must file the application by June 30 of that year.

④Where the district director has received an application for the permission referred to in Article 87-6, paragraph (7) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of the preceding paragraph, the district director may, even before October 1, 2017, grant that permission in the manner provided for in that paragraph. In this case, where permission has been obtained in the manner provided for in that paragraph, it is deemed to have been obtained pursuant to the provisions of that paragraph on that date.

①With regard to the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (5)) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2017, the provisions then in force continue to govern.

②With regard to motor vehicle tonnage tax pertaining to the issuance of a motor vehicle inspection certificate in the case where an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a) of the Former Act on Special Measures Concerning Taxation (excluding hybrid electric motor vehicles prescribed in paragraph (1), item (iii) of that Article and light motor vehicles prescribed in Article 3 of the Road Transport Vehicle Act (Act No. 185 of 1951); the same applies in the following paragraph) to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation do not apply during the period from May 1, 2017 to April 30, 2018 (referred to as a "2017 standard-rate vehicle" in the following paragraph) receives, for the first time within that period, the issuance of a motor vehicle inspection certificate pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act, the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply.

③With regard to motor vehicle tonnage tax pertaining to the issuance of a motor vehicle inspection certificate in the case where an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a) of the Former Act on Special Measures Concerning Taxation to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation do not apply during the period from May 1, 2018 to April 30, 2019 (excluding 2017 standard-rate vehicles) receives, for the first time within that period, the issuance of a motor vehicle inspection certificate pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act, the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply.

④The provisions of Article 90-12-2 of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose statutory payment due date (meaning the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies in the following paragraph and paragraph (8)) arrives on or after the Effective Date.

⑤In the case where the Minister of Land, Infrastructure, Transport and Tourism, etc. (meaning the Minister of Land, Infrastructure, Transport and Tourism, etc. prescribed in Article 10 of the Motor Vehicle Tonnage Tax Act (Act No. 89 of 1971); the same applies in the following paragraph) has learned, after the statutory payment due date, of the fact that a person who received the issuance, etc. of a motor vehicle inspection certificate (meaning the issuance, etc. of a motor vehicle inspection certificate prescribed in Article 2, paragraph (1), item (ii) of that Act; the same applies hereinafter in this paragraph and the following paragraph) has not paid all or part of the amount of motor vehicle tonnage tax (limited to that whose statutory payment due date arrived before the Effective Date) to be paid on the inspected motor vehicle pertaining to that issuance, etc. of a motor vehicle inspection certificate pursuant to the provisions of Article 8, Article 10, Article 10-2 or Article 12, paragraphs (2) through (4) of that Act, if the cause of that fact lies with a person other than the person who received that issuance, etc. of a motor vehicle inspection certificate (referred to as a "third party" hereinafter through paragraph (7)), the Minister of Land, Infrastructure, Transport and Tourism, etc. may, prior to the notice under the provisions of Article 13, paragraph (1) of that Act, give that third party (including a person who has a special relationship specified by Cabinet Order with that third party; the same applies in the following paragraph and paragraph (7)) an opportunity to offer to pay that unpaid motor vehicle tonnage tax.

⑥When a third party who has been given the opportunity to make an offer under the provisions of the preceding paragraph has made that offer, the Minister of Land, Infrastructure, Transport and Tourism, etc. must, notwithstanding the provisions of Article 13, paragraph (1) of the Motor Vehicle Tonnage Tax Act, give the notice under the provisions of that paragraph to the district director having jurisdiction over the place for tax payment of that third party prescribed in that paragraph. In this case, that third party is deemed to be the person who received the issuance, etc. of a motor vehicle inspection certificate pertaining to that notice, and motor vehicle tonnage tax pertaining to the issuance, etc. of a motor vehicle inspection certificate pertaining to that notice is imposed on that third party.

⑦A third party who has made an offer under the provisions of paragraph (5) may not withdraw that offer.

⑧With regard to the amount of motor vehicle tonnage tax in the case where the provisions of paragraph (6) apply, the period from the day following its statutory payment due date to the due date for payment stated in the tax payment notice prescribed in Article 36, paragraph (2) of the Act on General Rules for National Taxes pertaining to the amount of that motor vehicle tonnage tax is not included in the period serving as the basis for calculating delinquent tax under the provisions of Article 60, paragraph (2) of that Act.

⑨Beyond what is provided for in the preceding two paragraphs, the technical replacement of terms necessary for the application of the provisions of the Motor Vehicle Tonnage Tax Act in the case where the provisions of the second sentence of paragraph (6) apply, and other matters necessary for the application of the provisions of paragraphs (5) and (6), are specified by Cabinet Order.

⑩The provisions of Article 90-15 of the New Act on Special Measures Concerning Taxation apply to disaster-damaged motor vehicles prescribed in paragraph (2) of that Article pertaining to a natural disaster prescribed in that paragraph that occurred on or after April 1, 2016.

①The provisions of Articles 91-2 and 91-4 of the New Act on Special Measures Concerning Taxation apply to real property transfer contract documents, etc. prescribed in Article 91-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a natural disaster prescribed in that paragraph that occurred on or after April 1, 2016, or to contract documents for loans for consumption prescribed in Article 91-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a disaster prescribed in that paragraph that occurred on or after that date.

②In the case where stamp tax has been paid on a real property transfer contract document, etc. or a contract document for a loan for consumption prescribed in Article 91-2, paragraph (1) or Article 91-4 of the New Act on Special Measures Concerning Taxation, on which stamp tax is not to be imposed pursuant to those provisions, that was prepared during the period from April 1, 2016 to the day before the Effective Date, the provisions of Article 14 of the Stamp Tax Act (Act No. 23 of 1967) apply to the stamp tax so paid by deeming the stamp tax so paid to be an overpaid or erroneously paid amount referred to in paragraph (1) of that Article.

If the effective date of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. falls before the effective date of the provisions listed in Article 1, item (iii) of the Supplementary Provisions, the provisions of the preceding Article do not apply.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.