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Establishment |
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The difference in the definition
of "beer" and "happoshu" (sparkling, low malt
beverage) derives from the "type of liquor" classification
of the Liquor Tax Law, according to two conditions, namely, (1)
the raw materials used, and (2) the ratio of malt used.
To be classified as beer, ingredients are limited to malt, hops,
rice, corn, kaoliang, potato, starch, or sugar, as defined under
"beer" in the Liquor Tax Law, and the ratio of malt contained
should be greater than 67%.
The classification of a liquor as "happoshu" occurs when
an ingredient other than malt, hops, rice, corn, kaoliang, potato,
starch, or sugar is used, or if the malt ratio is less than 67%.
The liquor tax for happoshu is set in the three stages corresponding
to the ratio of malt contained, so that the tax for happoshu with
a malt ratio of less than 50% becomes much less than the tax for
beer. |
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