What is Japanese Iced Coffee?
Japanese iced coffee is simply coffee brewed with hot water, directly onto ice. One-third of the liquid is in the form of ice and the other two-thirds in the form of pour-over.
What makes Japanese iced coffee different from just adding ice to hot coffee? As you pour the hot water over the coffee grounds, it extracts a wide range of tasty flavors and aromatics from the ground coffee. As it drops onto the ice cubes, the ice cubes instantly lock those flavors by flash-chilling at the same time diluting the concentrate.
Source: https://www.justonecookbook.com/japanese-iced-coffee/