Supplementary Provisions, Article 78Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
第七十八条（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 (11) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the statutory due date for filing a return prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory due date for filing a return pursuant to the provisions of Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, being the day on which that return is filed) arrives on or after January 1, 2022.
新租税特別措置法第八十七条の六第十一項の規定は、令和四年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（同法第十条第二項の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。）が到来する酒税について適用する。