Taxable base (kazei hyojun)

The taxable base (kazei hyojun) is the quantity or amount used as the basis for calculating liquor tax on alcoholic beverages, including sake. For sake produced in Japan, the taxable base is the quantity removed from the brewery, that is, the quantity shipped out when the brewery releases it. For imported alcoholic beverages, the taxable base is the quantity actually imported. The liquor tax is calculated on this basis so that taxation is applied correctly.