This refers to beverages that contain alcohol, commonly known as liquors. Under the Liquor Tax Act, beverages that contain 1% (1% alcohol) or more of alcohol are called liquors, and it is prohibited to freely manufacture or sell them. The Act classifies liquors into 10 types: sake, synthetic sake, shochu (Japanese liquor), mirin, beer, fruit liquors (fruit liquors and sweet fruit liquors), whiskey (whisky and brandy), spirits, liqueurs, and miscellaneous alcohol, and stipulates tax rates and categories. In the past, some types of alcohol, such as sake, were classified into grades such as special grade and first grade, but this was abolished in 1989 (Heisei 1). Based on the manufacturing method, alcoholic beverages can be divided into three types: brewed alcoholic beverages, distilled alcoholic beverages, and mixed alcoholic beverages. [Yuichi Akiyama] [Reference items] | | | | | | | | | |Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend |
アルコールを含む飲料、いわゆる酒類のこと。酒税法では1%(1度)以上のアルコールを含む飲料を酒類といい、自由に製造したり販売することを禁じている。同法で酒類は、清酒、合成清酒、しょうちゅう(焼酎)、みりん、ビール、果実酒類(果実酒と甘味果実酒)、ウイスキー類(ウイスキーとブランデー)、スピリッツ類、リキュール類、雑酒の10種類に分類され、税率と、品目が定められている。なお、かつては清酒など一部に特級、1級など級別が定められていたが、1989年(平成1)以降廃止された。 製法上では醸造酒、蒸留酒、混成酒の3種に分けられる。 [秋山裕一] [参照項目] | | | | | | | | | |出典 小学館 日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について 情報 | 凡例 |
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