Reinyushu (sake returned to the brewery after taxable removal)

Reinyushu (also read modoirezake) refers to sake that was once removed from the brewery as taxed product and has been returned to the production site. Normally, sake shipped from the production site is taxed once and then sold, so it reaches consumers. However, it may be returned or sent back for various reasons. When reinyushu comes back to the production site in this way, its tax treatment differs, and proper management and record-keeping are required. Sake that returns as reinyushu may be used again for production or sale, but it must be handled in accordance with laws and regulations.