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a beer made with less malt by weight than the percentage required to be officially labelled as “beer”, as defined by the Japanese tax code (and thus avoiding the higher taxes on official “beer”)
2016 December 13, “Bīru, happōshu, daisan no bīru tte, somo-somo nani ga chigau? ”, in Liquor Page:
ビール、発泡酒と第３のビールの違いで、まず第一に挙げられるのが、使用が認められる原料の違いです。
Bīru, happōshu to daisan no bīru no chigai de, mazu daīchi ni agerareru no ga, shiyō ga mitomerareru genryō no chigai desu.
The first difference to be noted between beer, happōshu and third-category beer is the difference in the raw materials used.
Usage notes
Happōshu can be made with malt levels of 0% to 24% of the total fermentable ingredients by weight. Although it is sometimes equated with alcopop, happōshu is generally intended to at least resemble beer. The term became more widely used following changes in the Japanese tax code in the 1990s that levied higher taxes on beer made with higher percentages of malt. See the Wikipedia article for more details.
