Liqueurs; Western liquors; Alcoholic fruit beverages; Japanese Shochu-based beverages; alcoholic beverages except beers, namely, beer-flavored alcoholic beverages containing neither malt nor oats; Beer-flavored alcoholic beverages containing malt or oats, except beers and low malt beers

Whisky

Waste incineration; treatment of waste; generation of electrical power; treatment of water, sewage and industrial wastewater; recycling of human waste and sludge; water treating; waste water treatment; generating energy or resource from organic waste, or treatment of leachate from final disposal site; rental of water filtration units for commercial use; rental of equipment for prevention of water contamination; rental of water treatment equipment such as pure water production system, water pu...