ビール・発泡酒・新ジャンル（第3のビール）などの品目分けは、主に原材料に含まれる麦芽の割合や副原料、製法によって分けられ、麦芽量や副原料の種類に応じて日本の酒税法に則った酒税が課せられます。
市場の販売価格を見るとわかるように、一般に麦芽を多く使うほど酒税は高くなるので、ビールよりも麦芽比率が低い発泡酒が、発泡酒よりも原材料に直接麦芽を使わない第3のビールの方が酒税が安く、低価格で販売できます。ただしこれらは日本特有の区分であり、ヨーロッパをはじめとした諸外国とは大きく異なるということは覚えておくとよいでしょう。
日本におけるビールの定義（酒税法（2018年4月に改定）による）
アルコール度数が1度以上、20度未満麦芽とホップ、水を原料として発酵させたもの麦芽とホップ、水、麦、その他の政令で定めるものを原料として発酵させたもの上記の条件を満たす酒類に、ホップまたは政令で定めるものを加えて発酵させたもの
※麦芽比率が50%以上。麦芽比率5%の範囲内で、政令が定める副原料（果実、香味料）などを使用したものに限る
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