Specific duty (juryozei; quantity-based liquor tax)

Specific duty (juryozei) is a type of tax levied on alcoholic beverages, calculated on the quantity shipped out of a brewery or, in the case of imported alcohol, the quantity imported. This tax system applies to a wide range of alcoholic beverages, including sake, and is an important element in the production and distribution of alcohol. Together with consumption tax and other taxes, specific duty affects the price of alcoholic beverages, making it a significant concept for both the industry and consumers.