Liquor Tax Act (Shuzeiho)

The Liquor Tax Act (Shuzeiho) is the Japanese law that imposes taxes on alcoholic beverages and sets out the basic rules for their production, sale, and distribution. The law defines alcoholic beverages as drinks containing 1% or more alcohol by volume, and a license is required for both production and sale. It also clearly specifies manufacturers' tax obligations, the standards for taxation, and tax rates. Its purpose is to ensure proper control of domestic alcohol production and to secure tax revenue. In this way, it aims to promote the sound development of Japan's alcoholic beverage industry and to protect consumers.