The Act establishes the legal framework for the liquor tax in Japan. It defines taxable alcoholic beverages, identifies taxpayers, and sets forth provisions concerning manufacturing and sales licenses, tax base and rates, tax exemptions and deductions, declaration and payment procedures, collateral for tax payment, miscellaneous rules, and penalties.

Contents

Chapter 1: General Provisions (Article 1 - Article 6-4)

Chapter 2: Licenses for Manufacturing and Selling of Alcoholic Beverages, etc. (Article 7 - Article 21)

Chapter 3: Tax Base and Tax Rates (Article 22 - Article 27)

Chapter 4: Tax Exemption, Tax Credit, etc. (Article 28 - Article 30)

Chapter 5: Declaration, Payment, etc. (Article 30-2 - Article 30-7)

Chapter 6: Collateral for Tax Payment (Article 31 - Article 36)

Chapter 7: Deleted

Chapter 8: Miscellaneous Provisions (Article 40 - Article 53)

Chapter 9: Penal Provisions (Article 54 - Article 59)

Supplementary Provisions