Liqueur is defined as a drink made from alcohol, sugar, and other ingredients (including alcohol drinks) and with an alcohol content two degrees or higher (it excludes alcohol drinks referred in the Liquor Tax Act, Section 3, Article No. 7 to No. 19; powdered substance which, by dissolution, can be made into a drink with an alcohol content of one degree or higher, according to the Act, Section 2, Article 1; drinks whose characteristics are recognized as similar to that of mirin (sweet cooking rice wine) in accordance with government regulations).
酒類と糖類その他の物品（酒類を含む）を原料とした酒類でエキス分が2度以上のもの（酒税法第3条第7号から第19号までに掲げる酒類、同法第2条第1項に規定する溶解してアルコール分1度以上の飲料とすることができる粉末状のもの及びその性状がみりんに類似する酒類として政令で定めるものを除く）をいう。