The Liquor Tax Law, which was revised in 1962, includes a special exemption, which does not identify the mixing of any goods other than those listed below with alcohol, where the alcohol content is more than twenty percent by volume, as a 'manufacturing activity,' so long as it is for personal drinking.
1962年に改正された酒税法では、自分で飲むためであれば、アルコール度数が20度以上の酒類に、下記の物品以外のものを混和する事を「製造行為」と見なさないとする規定を、例外的に設けている。