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Supplementary Provisions, Article 109Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops

第百九条(輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置)

The provisions of Article 87-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the deadline for filing the return under or arrives on or after the Effective Date, and the provisions then in force continue to govern liquor tax for which the deadline for filing that return arrived before the Effective Date.

新租税特別措置法第八十七条の六第二項の規定は、施行日以後に又はの規定による申告書の提出期限が到来する酒税について適用し、施行日前に当該申告書の提出期限が到来した酒税については、なお従前の例による。

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