Law No. 6, 1953
It defines alcoholic beverages, specifies manufacturing and sales licenses, tax rates, and payment methods.
Definition of alcoholic beverages
For example, it defines what ingredients are used and how whisky is manufactured.
This definition classifies alcoholic beverages into 17 categories, including sake, beer, and shochu.
The categories under the jurisdiction of JSLMA include whiskey, brandy, spirits, liqueurs, sweet fruit wines, and other miscellaneous alcoholic beverages (similar to mirin).
This definition classifies alcoholic beverages into 17 categories, including sake, beer, and shochu.
The categories under the jurisdiction of JSLMA include whiskey, brandy, spirits, liqueurs, sweet fruit wines, and other miscellaneous alcoholic beverages (similar to mirin).
Alcoholic beverage taxes
Alcoholic beverage taxes are levied when the product is shipped from the manufacturer. Since alcohol tax is an indirect tax, it is included in the price of the alcohol, and is ultimately borne by the consumer who purchases the alcohol, passing from the manufacturer through the retailer.
Alcohol tax rates
Alcoholic beverage taxes are determined based on a standard alcohol content, calculated per kiloliter.
The main taxes related to our association are as follows:
The main taxes related to our association are as follows:
- Whisky (40% alcohol, 700ml): 280 yen
- Brandy (40% alcohol, 700ml): 280 yen
- Spirits (vodka, rum, gin, etc.) (40% alcohol, 700ml): 280 yen
- Liqueur (25% alcohol, 700ml): 175 yen
- Liqueur (8% alcohol, 350ml, so-called "canned chu-hi"): 28 yen (all with less than 10% alcohol are 28 yen)
- Sweet fruit wine (12% alcohol, 720ml, sweet wine, etc.): 86.4 yen
- Miscellaneous alcohol (12% alcohol, 720ml, so-called "red sake," etc.): 14.4 yen