The consumption of sake (nihonshu or refined sake-seishu) reached a peak of 1,800,000 kl per year in 1973 and has been in decline since then. Annual consumption has now declined to 600,000 kL, about one-third of the peak figure. However, UNESCO' s 2013 designation of Washoku (the traditional food culture of the Japanese) as an Intangible Cultural Heritage has triggered a re-evaluation of sake, boosting consumption in the twenties to early forties age groups and among women in their late twenties to late thirties in particular.

1. What is sake?

　In Japan' s Liquor Tax Act, "sake” in the sense of "alcoholic drinks in general" is specified as "a drinkable beverage with an alcohol content of 1% or more." The current Liquor Tax Act (amended in 2006) breaks down alcoholic beverages into four types and 17 items: 1) carbonated alcohols: beer and happōshu, 2) brewed or fermented beverages: seishu, wines and other brewed or fermented beverages; 3) distilled liquors: shōchū, whiskey, brandy, spirits, and raw alcohol; and 4) alcoholic beverages combined with sugar: compound alcohols, mirin (cooking sake), fortified wines, liqueurs, powdered alcohol, and miscellaneous liquors.

2. Enjoying sake

　Of the various types of sake available today, those consumed most widely are futsūshu (standard ordinary sake) , junmaishu (sake made without added alcohol or sugar) and ginjōshu (sake brewed by low-temperature fermentation from white rice milled to 60%). Let me introduce the best ways to drink these various types of sake:

1) Futsūshu: This is a type of sake for the masses and is mainly mass-produced by major manufacturers. It is best consumed heated rather than at room temperature.

2) Junmaishu: This sake is made using rice only. It is generally consumed at room temperature or slightly chilled, but heating it may also be fine. Heating this type of sake releases its aroma and highlights its taste, whether it be sweet, acidic, or umami.

3) Ginjōshu: Dai-ginjōshu is the royalty of ginjōshu and junmaishu. As is well known, the special quality about ginjōshu is its aroma. Hence, the best way to drink it is while savoring its aroma and flavor. Generally, aromatic sakes like ginjōshu are consumed chilled. However, if the aim is to enjoy the aroma, I think it might be best consumed at room temperature or slightly warmed up for tasting.

本稿では、アルコール飲料を扱う酒類業を対象として、酒税法改正の流れを概観し、ビール系飲料税制の是正、さらに税制改正によるビール系飲料の需要がどのように変化したのかを分析した。

ビール系飲料を舞台とする「イタチごっこ」とも揶揄される、酒税の隙間を縫って低税率の新商品を開発するビールメーカーと税収を確保するべく税率を改正する税制当局との攻防は、ビールと代替性の高い発泡酒、さらに新ジャンルへと需要が転移し、酒税の税収を確保したい税制当局の政策が必ずしもその効果を発揮しなかったと指摘できるだろう。

一方、公益事業などを対象とした公的規制は一定の緩和が進んだものの、酒類の製造・流通では、需給調整要件が存在することに代表されるように、公的規制が強く存在している。酒税の保全を図り、その確実な徴収と消費者への円滑な転嫁を政策目的として免許制度によって規制しているが、酒税の確実に徴収と消費者への円滑な転嫁を目的としているならば、酒類の製造・流通の免許制度を採る積極的な理由とはいいがたい。酒税の保全という立法目的から外れた規制は改革していく必要があるだろう。