Later, the classification system was practically stabilized into three categories: 'Special class,' 'First class,' and 'Second class,' in each of which the tax rate to be imposed on sake was determined.
その後の級別制度は実質的に「特級」「一級」「二級」の三段階におちついていき、それぞれの級によって課せられる酒税の割合が定められた。