The Government of Japan’s liquor tax reform, which has been implemented in phases since 2020, reached its final stage on October 1, 2026. The primary objective of this reform was to eliminate the tax disparities among similar beer-like alcoholic beverages and secure a unified tax system. The higher liquor taxes on malt-based beer prompted companies to develop beer-like beverages that were assessed a lower tax. Although U.S. origin beer falls into the “premium beer” category, it will also be affected by the update to liquor tax policy. This report analyzes the impact of these tax-related changes on the market for imported beer from the United States in retail prices, consumer perception, constraints, and opportunities.