Wow. Just imagine the thrill I felt this evening when I came across a summary of the history and taxation based reason for Japan's dai-san biiru or third-category beer, as you know a minor fascination of mine. Thrill along with me to the genesis of the substance caused - as we see all too often - as a response to taxation regimes which create both hardship and opportunity:
In 1994, Suntory began marketing beer-like happoshu with malt content of 65 per cent, while Sapporo developed happoshu containing less than 25 per cent malt. Each attracted lower tax rates, and hence could be sold much more cheaply than real beer. From 1996, however, the government responded by hiking the tax rates for both types of happoshu. In 2003, it also raised tax on happoshu with 25-50 per cent malt content. However, its tax and that of happoshu with less than 25 per cent malt remained less than that on high-malt happoshu or real beer. In 2004, Sapporo and Suntory responded with a zero-malt dai-san biiru, which incurred an even lower tax, and hence retail price, than any happoshu.
Previously I believe I have called third-category beer happoshu. I have failed you. I have failed the honour of beer blogging. I am but a grasshopper the ways of Japanese beer categorization. We also continue to await a brave reviewer who has documented the way of dai-san biiru. Life is so rich, when you think of it.