Minozei ishutsu (removal of sake without payment of tax)

Minozei ishutsu (未納税移出, removal of sake without payment of tax) refers to a system under Article 28 of the Liquor Tax Act (酒税法) in which liquor tax is not levied when alcoholic beverages are removed from a brewery under certain special conditions. The system applies when sake is moved to another location for specific purposes or in specific circumstances, such as transferring samples during the production process or shipping to designated facilities. In many cases minozei ishutsu presupposes that the tax will be paid later, and unlike ordinary sales and distribution of alcoholic beverages, it requires the proper procedures to be followed and the conditions to be met. This allows breweries (kuramoto) and producers to carry out the production and transfer of sake smoothly.