@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix dct:  <http://purl.org/dc/terms/> .
@prefix xsd:  <http://www.w3.org/2001/XMLSchema#> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix vann: <http://purl.org/vocab/vann/> .
@prefix owl:  <http://www.w3.org/2002/07/owl#> .
@prefix :     <https://wik.jp/hinmoku/> .

:m220600223 a skos:Concept ;
    skos:prefLabel "所得税法等の一部を改正する等の法律（平成29年法律第４号）第７条の規定による改正前の酒税法第23条第２項第３号ロに規定するもの（発泡酒（酒税法施行令等の一部を改正する政令（平成29年政令第110号）第１条の規定による改正前の酒税法施行令（ 以下この項において「旧酒税法施行令」という。）で定めるものに限る。）にスピリッツ（旧酒税法施行令で定めるものに限る。）を加えたもの）"@ja , "Stipulated by the B of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Act prior to the revision by Article 7 of the Act for Partial Revision, etc. of the Income Tax Act, etc. (Act No. 4 of 2017) (added spirit (limited to those prescribed by the Order for Enforcement of the Liquor Tax Act prior to the revision by Article 1 of the Order for Partial Revision of the Order for Enforcement of the Liquor Tax Act, etc. (Order No. 110 of 2017) (hereinafter referred to as \"the former Order for Enforcement of the Liquor Tax Act\" in this Article)) to low-malt beer(limited to those prescribed by the former Order for Enforcement of the Liquor Tax Act))"@en ;
    skos:notation "220600223" ;
    skos:scopeNote "輸入統計細分"@ja ;
    skos:broader :220600 ;
    skos:inScheme :scheme .