Enforcement Rules of the Tobacco and Alcohol Administration Act Article 3
"Alcohol" set forth in Article 4, Paragraph 1 of the Act is classified into the following categories:1.Beer: Saccharified and fermented carbonated alcoholic beverages brewed from malt and hops as primary raw materials, with or without other grains or starch as supplementary raw materials; complementary plant ingredients may or may not be added.2.Wine: Following alcoholic beverages are brewed from fermented fruits as raw materials:(1) Grape wine: Wine brewed from grapes as raw materials;(2) Other fruit wine: Wine brewed from fruits other than grapes, or from two or more kinds of fruits, as raw materials.3. Beverages brewed from grains: Saccharified and fermented alcoholic beverages brewed from grains as raw materials.4. Other brewed alcoholic beverages: Brewed alcoholic beverages other than those set forth in the preceding three subparagraphs.5. Distilled spirits: The following spirit drinks made from fruit, grain, or starch- or sugar-containing plants by saccharification or not, fermentation, and then distillation:(1)Brandy: Distilled spirits made from fruit by fermentation, distillation, and maturation in wooden casks for at least six months, with an alcohol content of not less than 36 percent.(2)Whisky: Distilled spirits made from grain by saccharification, fermentation, distillation, and maturation in wooden casks for at least two years, with an alcohol content of not less than 40 percent.(3)Clear spirits: Distilled spirits made from grain as raw materials by saccharification, fermentation, distillation, maturation, and blending, using various yeasts or enzymes and ferments.(4)Rice spirits：Distilled spirits made from rice as raw material through the process of liquidization, saccharification, fermentation, and distillation, using koji or enzymes.(5)Other distilled spirits: Distilled spirits other than those set forth in the preceding four items.6. Reprocessed alcoholic beverages: Alcoholic beverages utilizing edible ethyl alcohol, brewed alcoholic beverages or distilled spirits as a base, with additional complementary animal or plant ingredients, medicinal materials, minerals, or other food additives for reprocessing, and having an extract content of not less than two percent of the total volume.7. Cooking alcohols: Alcohols exclusively used for cooking as follows:(1) General cooking wine: Alcoholic beverages made for cooking from grains or other starch-containing plants with additional edible ethyl alcohol after saccharification as a base, or using edible ethyl alcohol, fermented alcohol, or distilled spirits directly as a base with a salt content of 0.5 percent or greater, and with or without additional flavors. The aforesaid salt content of 0.5 percent or greater shall refer to each 100 ml of cooking alcoholic beverages containing 0.5g salt or greater.(2) Cooking rice wine: Alcohol products made from rice as a raw material through the process of saccharification, fermentation, distillation, either blended or not blended with edible ethyl alcohol. The alcohol content for the rice wine shall not exceed 20 percent of the total volume. The labeling of ‘exclusively used for cooking’ on the package is required.8. Ethyl alcohol: Undenatured ethyl alcohol with an alcohol content in excess of 90 percent as follows:(1) Edible ethyl alcohol: Undenatured ethyl alcohol, meeting National Standard of the Republic of China (CNS) 15351 Edible Alcohol, made by the fermentation and distillation of ethyl alcohol from grains, tubers, beets, molasses, honey, fruit, or the like, and having an alcohol content of 95 percent or greater.(2) Non-edible ethyl alcohol: Undenatured ethyl alcohol other than edible ethyl alcohol set forth in the preceding sub-item, with an alcohol content in excess of 90 percent.9. Other alcoholic beverages: Other kinds of alcohol not included in those set forth in the preceding eight subparagraphs.
中文原文 菸酒管理法施行細則第3條
本法第四條第一項所稱酒，分類如下：
一、啤酒類：指以麥芽、啤酒花為主要原料，添加或不添加其他穀類或澱粉為副原料，經糖化、發酵製成之含碳酸氣酒精飲料，可添加或不添加植物性輔料。
二、水果釀造酒類：指以水果為原料，發酵製成之下列含酒精飲料：
（一）葡萄酒：以葡萄為原料製成之釀造酒。
（二）其他水果酒：以葡萄以外之其他水果為原料或含二種以上水果為原料製成之釀造酒。
三、穀類釀造酒類：指以穀類為原料，經糖化、發酵製成之釀造酒。
四、其他釀造酒類：指前三款以外之釀造酒。
五、蒸餾酒類：指以水果、糧穀類及其他含澱粉或糖分之農產品為原料，經糖化或不經糖化，發酵後，再經蒸餾而得之下列含酒精飲料：
（一）白蘭地：以水果為原料，經發酵、蒸餾、貯存於木桶六個月以上，其酒精成分不低於百分之三十六之蒸餾酒。
（二）威士忌：以穀類為原料，經糖化、發酵、蒸餾，貯存於木桶二年以上，其酒精成分不低於百分之四十之蒸餾酒。
（三）白酒：以糧穀類為主要原料，採用各種麴類或酵素及酵母等糖化發酵劑，經糖化、發酵、蒸餾、熟成、勾兌調和而製成之蒸餾酒。
（四）米酒：以米類為原料，採用酒麴或酵素，經液化、糖化、發酵及蒸餾而製成之蒸餾酒。
（五）其他蒸餾酒：前四目以外之蒸餾酒。
六、再製酒類：指以食用酒精、釀造酒或蒸餾酒為基酒，加入動植物性輔料、藥材、礦物或其他食品添加物，調製而成之酒精飲料，其抽出物含量不低於百分之二者。
七、料理酒類：指下列專供烹調用之酒：
（一）一般料理酒：以穀類或其他含澱粉之植物性原料，經糖化後加入食用酒精製得產品為基酒，或直接以食用酒精、釀造酒、蒸餾酒為基酒，加入百分之零點五以上之鹽，添加或不添加其他調味料，調製而成供烹調用之酒；所稱加入百分之零點五以上之鹽，指每一百毫升料理酒含零點五公克以上之鹽。
（二）料理米酒：以米類為原料，經糖化、發酵、蒸餾、調和或不調和食用酒精而製成之酒，其成品酒之酒精成分以容量計算不得超過百分之二十，且包裝標示專供烹調用酒之字樣者。
八、酒精類：指下列含酒精成分超過百分之九十之未變性酒精：
（一）食用酒精：以糧穀、薯類、甜菜、糖蜜、蜂蜜或水果等為原料，經酒精發酵、蒸餾製成符合CNS一五三五一食用酒精國家標準，且含酒精成分在百分之九十五以上之未變性酒精。
（二）非食用酒精：前目食用酒精以外含酒精成分超過百分之九十之未變性酒精。
九、其他酒類：指前八款以外之含酒精飲料。
一、啤酒類：指以麥芽、啤酒花為主要原料，添加或不添加其他穀類或澱粉為副原料，經糖化、發酵製成之含碳酸氣酒精飲料，可添加或不添加植物性輔料。
二、水果釀造酒類：指以水果為原料，發酵製成之下列含酒精飲料：
（一）葡萄酒：以葡萄為原料製成之釀造酒。
（二）其他水果酒：以葡萄以外之其他水果為原料或含二種以上水果為原料製成之釀造酒。
三、穀類釀造酒類：指以穀類為原料，經糖化、發酵製成之釀造酒。
四、其他釀造酒類：指前三款以外之釀造酒。
五、蒸餾酒類：指以水果、糧穀類及其他含澱粉或糖分之農產品為原料，經糖化或不經糖化，發酵後，再經蒸餾而得之下列含酒精飲料：
（一）白蘭地：以水果為原料，經發酵、蒸餾、貯存於木桶六個月以上，其酒精成分不低於百分之三十六之蒸餾酒。
（二）威士忌：以穀類為原料，經糖化、發酵、蒸餾，貯存於木桶二年以上，其酒精成分不低於百分之四十之蒸餾酒。
（三）白酒：以糧穀類為主要原料，採用各種麴類或酵素及酵母等糖化發酵劑，經糖化、發酵、蒸餾、熟成、勾兌調和而製成之蒸餾酒。
（四）米酒：以米類為原料，採用酒麴或酵素，經液化、糖化、發酵及蒸餾而製成之蒸餾酒。
（五）其他蒸餾酒：前四目以外之蒸餾酒。
六、再製酒類：指以食用酒精、釀造酒或蒸餾酒為基酒，加入動植物性輔料、藥材、礦物或其他食品添加物，調製而成之酒精飲料，其抽出物含量不低於百分之二者。
七、料理酒類：指下列專供烹調用之酒：
（一）一般料理酒：以穀類或其他含澱粉之植物性原料，經糖化後加入食用酒精製得產品為基酒，或直接以食用酒精、釀造酒、蒸餾酒為基酒，加入百分之零點五以上之鹽，添加或不添加其他調味料，調製而成供烹調用之酒；所稱加入百分之零點五以上之鹽，指每一百毫升料理酒含零點五公克以上之鹽。
（二）料理米酒：以米類為原料，經糖化、發酵、蒸餾、調和或不調和食用酒精而製成之酒，其成品酒之酒精成分以容量計算不得超過百分之二十，且包裝標示專供烹調用酒之字樣者。
八、酒精類：指下列含酒精成分超過百分之九十之未變性酒精：
（一）食用酒精：以糧穀、薯類、甜菜、糖蜜、蜂蜜或水果等為原料，經酒精發酵、蒸餾製成符合CNS一五三五一食用酒精國家標準，且含酒精成分在百分之九十五以上之未變性酒精。
（二）非食用酒精：前目食用酒精以外含酒精成分超過百分之九十之未變性酒精。
九、其他酒類：指前八款以外之含酒精飲料。