Which licence do you need to sell alcohol? General liquor retail vs. mail-order retail

In short: to sell alcohol continuously, under Article 9 of the Liquor Tax Act you must obtain a liquor sales business licence from the director of the tax office competent for the location of the sales place, per sales place. If you sell to general consumers and food-and-drink businesses over the counter or by flyer it is a "general liquor retail licence"; if you sell to consumers in two or more prefectures by internet or catalogue it is a "mail-order liquor retail licence," and the range of alcohol you may handle differs. The licence is granted when you meet the personal, locational, management-base and supply-demand-adjustment requirements of Article 10 of the Liquor Tax Act. This article is general information organising the licence types, the per-sales-place (property) requirements, the applicant and management-base requirements, the cost and time guide, and who to hand the property, tax and customs matters to. The outcome of any individual licence is a matter for the competent tax office's examination.

What licence do you need to sell alcohol (retail vs. wholesale)?

A person who intends to run a liquor sales business must, under Article 9 of the Liquor Tax Act, obtain a licence from the director of the tax office competent for the location, per sales place. Selling alcohol without a licence is subject to penalties.

Liquor sales business licences divide broadly by whom you sell to.

Category	Content
Liquor retail licence	A licence to retail alcohol to consumers, food-and-drink businesses (bars, restaurants, etc.) and confectionery manufacturers
Liquor wholesale licence	A licence to wholesale alcohol to alcohol manufacturers and sales businesses

If you only serve alcohol to customers at a restaurant, in principle no sales business licence is needed; but to do an act amounting to "sale," such as selling unopened bottles for takeaway, you need a retail licence. Organising "whom you sell to" is the starting point for identifying the licence you need.

How does the general liquor retail licence differ from the mail-order retail licence?

Within retail, the licence divides between over-the-counter-centred sales and mail order.

Item	General liquor retail licence	Mail-order liquor retail licence
Method of sale	Over-the-counter sale at the sales place, plus delivery within a range of fewer than two prefectures (such as within the same prefecture)	Sale by internet, catalogue and the like to consumers across a wide area spanning two or more prefectures
Alcohol you may handle	In principle all categories	For domestic products, limited to alcohol manufactured and sold by makers whose taxable shipment volume per category is under 3,000 kilolitres, plus imported alcohol
Main use	Neighbourhood liquor shops, retail attached to food and drink, etc.	E-commerce (online shops) for local sake and imported alcohol

To sell online to consumers in two or more prefectures, a general liquor retail licence alone is not enough; you need a mail-order liquor retail licence. Conversely, with a mail-order licence you cannot sell major makers' ordinary domestic alcohol over a wide area. The licence to take and the goods you may handle change with how you sell.

What are the requirements for the sales place (property) (a licence per sales place)?

The licence is granted "per sales place" (Article 9 of the Liquor Tax Act). If you have several shops or warehouses, a licence is needed for each sales place. The property that becomes the sales place has locational requirements.

Item	Main requirements
Title to use	Title to use the sales-place property, such as ownership or a lease
Locational requirement (Article 10, item 9)	Not in the same place as an alcohol manufacturing site, another liquor sales place, or a bar or restaurant. The sales place is partitioned and distinguishable as an independent business premises
Partition / equipment	Equipped with the reality of an alcohol sales place, such as payment-settlement equipment

There is basically no alcohol-specific restriction from zoning itself, but title to use the building and a sales-place partition distinguished from other business are required. For a leased property, confirming in the lease that it may be used for alcohol sales helps avoid re-doing the partition later. Searching for and leasing the sales place and warehouse property is handled by Yotsuba Real Estate Co., Ltd. (licensed real estate broker), a separate business.

What are the applicant and management-base requirements (arrears, disqualifications)?

Article 10 of the Liquor Tax Act sets out the cases where a licence is not granted (grounds for refusal). The main ones are as follows.

Requirement	Content (summary)
Personal requirement	Not falling under, for example, having had a liquor licence revoked without a certain period passing, being within a certain period of a disposition for delinquent national or local tax, or having a fine or heavier punishment without a certain period passing
Locational requirement	As above, the sales place is not in the same place as a manufacturing site, another sales place, a bar, etc.
Management-base requirement	The management base is not weak (the applicant's funds, experience, knowledge, business condition, and so on)
Supply-demand adjustment requirement	It does not markedly harm the balance of alcohol supply and demand (concreteness of suppliers, buyers and sales method)

Because tax arrears catch on the personal requirement, it is important to put your tax-payment status in order before applying. In addition, alcohol sales businesses are required to confirm age under the Act on Prohibition of Drinking by Persons Under 20 Years of Age (Act No. 20 of 1922) and to display, in the arrangement and advertising of alcohol, a notice such as "alcohol will not be sold where age of 20 or over cannot be confirmed."

What is the guide to the flow and time up to the licence?

The flow from application to the start of sales and the cost guide are as follows.

Stage	Content / guideline
Prior consultation and filing	Filed with the tax office (liquor guidance officer) competent for the location of the sales place
Standard processing period	Roughly two months (the tax office's examination after documents are filed; a guideline where there are no deficiencies or corrections)
Grant and registration and licence tax	On grant, the registration and licence tax (a liquor retail licence is 30,000 yen per case; a wholesale licence is 90,000 yen per case)
Start of sales	After receiving the licence notice, start sales while observing the record-keeping and display obligations

Even after the licence is granted, there are record-keeping of sales volumes and reporting obligations for subsequent years. Liquor tax, record-keeping and closing are the field of a tax accountant. Customs procedures for handling imported alcohol are the field of a customs broker and the customs office.

Who should handle the property, tax and customs?

An alcohol sales business intersects permits, real estate, tax and customs. The roles divide as follows.

• Confirming the requirements, preparing the application documents, and acting as agent for the application → Yotsuba Administrative Scrivener Office (administrative scrivener)
• Searching for the sales place and warehouse property, checking title to use and partition, and the lease → Yotsuba Real Estate Co., Ltd. (licensed real estate broker)
• Tax such as liquor tax, record-keeping and closing → a tax accountant
• Customs procedures for imported alcohol → a customs broker and the customs office
• Registration such as company incorporation and change of officers → a judicial scrivener

Yotsuba Administrative Scrivener Office and Yotsuba Real Estate Co., Ltd. are separate businesses. Each field is on the premise that you contract separately with each qualified professional as an independent business, and our office receives no referral fee. For the flow of engagement, see Engagement Flow; for fees, see Fee Schedule; and for the whole picture, see Permits and Applications. For notification when a restaurant serves alcohol late at night, also see Notification and requirements for a late-night alcohol-serving restaurant.

FAQ

Q. I am opening a restaurant; do I need a licence just to serve alcohol?
A. If you only serve alcohol to customers to drink on the premises, in principle no liquor sales business licence is needed. However, to do an act amounting to "sale," such as selling unopened bottles for takeaway, you need a general liquor retail licence. A restaurant that also serves alcohol after midnight needs a separate notification of a late-night alcohol-serving restaurant business.

Q. I want to sell alcohol nationwide from an online shop; which licence is it?
A. To sell by internet to consumers in two or more prefectures, you need a mail-order liquor retail licence. However, the domestic alcohol you may sell is limited to that of makers whose taxable shipment volume per category is under 3,000 kilolitres, and you cannot sell major makers' ordinary domestic alcohol over a wide area. Imported alcohol may be handled.

Q. Can I not obtain a licence if I have tax arrears?
A. Under the personal requirement of Article 10 of the Liquor Tax Act, a licence may not be granted where, for example, you are within a certain period of a disposition for delinquent national or local tax. It is important to put your tax-payment status in order before applying. The individual judgement is a matter for the competent tax office's examination.

Q. How long after applying does the licence come?
A. The standard processing period is roughly two months. This is a guideline after documents are filed and where there are no deficiencies or corrections, assuming the resolution of corrections is completed within the period. The individual examination period is a matter for the competent tax office.

Sources (Primary Information)

• e-Gov Law Search, "Liquor Tax Act" (Act No. 6 of 1953), Articles 9 and 10 (accessed 2026-09-06)
• National Tax Agency, "Interpretive circular on the Liquor Tax Act and liquor administration-related laws," Article 9 and Article 10 provisions (the distinction between the general liquor retail licence and the mail-order liquor retail licence, the mail-order category limit, and the locational, management-base and supply-demand-adjustment requirements) (accessed 2026-09-06)
• National Tax Agency, "Guide to applying for a liquor sales business licence" (the licence requirements, the registration and licence tax of 30,000 yen, the standard processing period of roughly two months) (accessed 2026-09-06)
• Act on Prohibition of Drinking by Persons Under 20 Years of Age (Act No. 20 of 1922) (age confirmation and display obligations of alcohol sales businesses) (accessed 2026-09-06)

This article is general information and does not guarantee the outcome of any individual licence, the required documents or the examination period. The details of the requirements (the range of alcohol handleable by mail order, the judgement on locational requirements, and so on) may be treated differently by each competent tax office and liquor guidance officer, so check the latest guidance of the authority to which you apply. Searching for and leasing the sales place and warehouse property is handled by Yotsuba Real Estate Co., Ltd. (licensed real estate broker); tax such as liquor tax and record-keeping by a tax accountant; customs of imported alcohol by a customs broker; and registration such as company incorporation and change of officers by a judicial scrivener, each as an independent business under a separate contract. Our office receives no referral fee. Individual judgements are made by a qualified professional after a meeting. Written by Joji Uramatsu, administrative scrivener and licensed real estate broker.