Article 87-2Special Provisions on Liquor Tax Rates for Distilled Liquor, etc. with Low Alcohol Content
第八十七条の二（低アルコール分の蒸留酒類等に係る酒税の税率の特例）
The liquor tax rate for distilled liquor prescribed in Article 3, item (v) of the Liquor Tax Act (excluding the liquor listed in (e) of that item and liquor that is effervescent) and liqueurs prescribed in item (xxi) of that Article (excluding those that are effervescent) that are shipped from a liquor manufacturing site or taken out of a bonded area and whose alcohol content (meaning the alcohol content prescribed in item (i) of that Article; the same applies hereinafter in this Article) is less than 13 degrees (for liqueurs, limited to those whose alcohol content is less than 12 degrees) is to be, notwithstanding the provisions of Article 23 of that Act, the amount per kiloliter specified in each of the following items in accordance with the categories listed in those items:
酒類の製造場から移出され、又は保税地域から引き取られる酒税法第三条第五号に規定する蒸留酒類（同号ホに掲げる酒類及び発泡性を有するものを除く。）及び同条第二十一号に規定するリキュール（発泡性を有するものを除く。）でアルコール分（同条第一号に規定するアルコール分をいう。以下この条において同じ。）が十三度未満のもの（リキュールについては、アルコール分が十二度未満のものに限る。）に係る酒税の税率は、同法第二十三条の規定にかかわらず、次の各号に掲げる区分に応じ、一キロリットルにつき、当該各号に定める金額とする。
liquor whose alcohol content is less than 11 degrees: 100,000 yen;
アルコール分が十一度未満のもの 十万円
liquor whose alcohol content is 11 degrees or more and less than 13 degrees: the amount obtained by adding to 100,000 yen 10,000 yen for each degree by which the alcohol content exceeds 10 degrees.
アルコール分が十一度以上十三度未満のもの 十万円にアルコール分が十度を超える一度ごとに一万円を加えた金額