Order for Enforcement of the Consumption Tax Act

The provision of services specified by Cabinet Order prescribed in Appended Table 2, item (v), (a) of the Act is the provision of services pertaining to the administrative work set out in the following items:

inspections, verifications, examinations, reviews, and training courses (hereinafter in this item referred to as "specified administrative work") that do not fall under any of the following:

those for which, under laws and regulations, receiving the provision of services pertaining to that specified administrative work is a requirement for obtaining or maintaining a qualification based on laws and regulations, such as that of a physician (meaning a qualification for which, under laws and regulations, a person who does not have it may not conduct the business or acts pertaining to it or use the title pertaining to it, or for which, under laws and regulations, in certain cases it is obligatory to use a person who has it or to request a person who has it to perform acts pertaining to it; the same applies hereinafter in this item and in item (ii) of the following paragraph), or for conducting the business or acts pertaining to that qualification;

those for which, under laws and regulations, when conducting acts such as the sale of certain food, receiving the provision of services pertaining to that specified administrative work is a requirement for the assets that are the subject of those acts or are used;

those for which, under laws and regulations, assets other than assets deemed by that specified administrative work to fall under a certain model or standard may not bear a label pertaining to that model or standard or use its name;

the inspection under Article 54 (Periodic Inspections) of the Electricity Business Act and other specified administrative work for which receiving the provision of services pertaining to that specified administrative work is obligatory under laws and regulations;

certification pertaining to the administrative work set out in the preceding item, and the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of official documents.

The provision of services specified by Cabinet Order prescribed in Appended Table 2, item (v), (b) of the Act is the following provision of services:

the provision of services pertaining to the following administrative work conducted pursuant to laws and regulations by the national government, a local government, a corporation listed in Appended Table 3 of the Act, or any other person commissioned or designated by the national government or a local government under laws and regulations, for which the collection of fees or other charges is pursuant to laws and regulations:

issuance of passports;

adjudications, rulings, judgments, and determinations;

the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of things similar to official documents (including badges, signs, and other things similar thereto; the same applies in the following item) (excluding those pertaining to the administrative work set out in item (i) of the preceding paragraph);

handling of requests for review and other things similar thereto;

the provision of services pertaining to the following administrative work conducted pursuant to laws and regulations by the national government, a local government, a corporation listed in Appended Table 3 of the Act, or any other person commissioned or designated by the national government or a local government under laws and regulations:

registrations, certifications, confirmations, designations, inspections, verifications, examinations, reviews, and training courses (hereinafter in this item referred to as "registration, etc.") that fall under any of the following:

those for which, under laws and regulations, receiving the provision of services pertaining to that registration, etc. is a requirement for obtaining or maintaining a qualification based on laws and regulations, such as that of an attorney, or for conducting the business or acts pertaining to that qualification;

those for which, under laws and regulations, when conducting acts such as the export of assets, receiving the provision of services pertaining to that registration, etc. is a requirement for the assets that are the subject of those acts or are used;

those for which, under laws and regulations, assets other than assets deemed by that registration, etc. to fall under a certain standard may not bear a label pertaining to that standard or use its name;

the inspection under Article 7, paragraph (1) (Water Quality Inspection After Installation, etc.) of the Purification Tank Act (Act No. 43 of 1983) and other registration, etc. for which receiving the provision of services pertaining to that registration, etc. is obligatory under laws and regulations;

certification, and the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of official documents and things similar to official documents (excluding those pertaining to administrative work other than that set out in (a));

the provision of services pertaining to fees that the national government or a local government collects, pursuant to laws and regulations, from another person with respect to the delinquency disposition, which the national government or local government conducts pursuant to laws and regulations, of fees, levies, and similar things that the other person is to collect;

the provision of services for which the consideration is the fee prescribed in Article 17, paragraph (1) (Fees) of the Act on Access to Information Held by Incorporated Administrative Agencies (Act No. 140 of 2001), and other provision of services specified by Ministry of Finance Order as similar thereto (excluding those pertaining to the administrative work set out in Appended Table 2, item (v), (a), (3) of the Act or item (i), (c) of this paragraph).

The business specified by Cabinet Order prescribed in Appended Table 2, item (v), (d) of the Act is business pertaining to intermediation, brokerage, or agency for the acquisition by a resident from a non-resident, or the transfer by a resident to a non-resident, of the following:

negotiable certificates of deposit prescribed in Appended Table 2, item (v), (d) of the Act (limited to the negotiable certificates of deposit prescribed in Article 10, paragraph (3), item (i));

securities prescribed in Article 18-7, paragraph (1), item (vii) (Foreign Exchange Business) of the Foreign Exchange Order (Cabinet Order No. 260 of 1980) (excluding the negotiable certificates of deposit set out in the preceding item).