date:Jul 04, 2014
er-like drinks - dubbed third beer - are made with little malt or malt alternatives. In contrast, distilled spirits such as the cocktail ingredient vodka are taxed at higher rates based on alcohol content.
Due to a peculiarity in Japan's decades-old tax regime, however, Ready-to-Drink cocktails are taxed at the same rate as third beer, provided alcohol content does not exceed 9 percent, giving the drinks the appeal of both variety and price.
Suntory's Strong Zero vodka tonic, for instance, is