Since sake was taxed at the time of bottling and shipment, there was no obligation of tax payment for the trade at the former stage, that is, at the time of okeuri and okegai.
酒は、瓶に詰めて出荷された時点で課税対象になるので、その前段階すなわち桶売り・桶買いの時点では取引に関わる納税の義務が生じない。