第三ビール: “third-category beer” not classified as beer in the Japanese tax code

(medicine) study of the ear, nose and throat, otorhinolaryngology

something ranking second last; the second worst

spelling contest, spelling bee

(idiomatic) to wait for one's punishment, to wait and see

taste; flavor

Loquat

hemp, flax / numb

a female given name

Abbreviation of 固定資産税(こていしさんぜい) (koteishisanzei) and 都市計画税(としけいかくぜい) (toshikeikakuzei). Both of them are Japanese real estate taxes.