2.1 This dispute concerns the Japanese Liquor Tax Law (Shuzeiho), Law No.6 of 1953 as amended(“Liquor Tax Law”), which lays down a system of internal taxes applicable to all liquors, which aredefined as domestically produced or imported beverages having an alcohol content of not less than onedegree and which are intended for consumption in Japan.2.2 The Liquor Tax Law currently classifies the various types of alcoholic beverages into ten categoriesand additional sub-categories: sake, sake compound, shochu (group A, group B), mirin, beer, wine (wine,sweet wine), whisky/brandy, spirits, liqueurs, miscellaneous (various sub-categories).
đang được dịch, vui lòng đợi..