Order for Enforcement of the Consumption Tax Act

The in-home services specified by Cabinet Order as provided for in Appended Table 2, item (vii), (a) of the Act are Home-Visit Long-Term Care, Home-Visit Bathing Long-Term Care, Home-Visit Nursing, Home-Visit Rehabilitation, Guidance for Management of In-Home Medical Long-Term Care, Outpatient Day Long-Term Care, Outpatient Rehabilitation, Short-Term Admission for Daily Life Long-Term Care, Short-Term Admission for Recuperation, and daily life long-term care for a person admitted to a specified facility, as provided for in Article 8, paragraphs (2) through (11) (Definitions) of the Long-Term Care Insurance Act (Act No. 123 of 1997) (referred to as "home-visit care, etc." in paragraph (3), items (i) and (xiii), and excluding the transfers, etc. of assets designated by the Minister of Finance, such as the provision of special rooms).

The facility services specified by Cabinet Order as provided for in Appended Table 2, item (vii), (a) of the Act are the transfers, etc. of assets designated by the Minister of Finance, such as the provision of special rooms.

The things specified by Cabinet Order as similar to the in-home services or facility services provided for in Appended Table 2, item (vii), (a) of the Act are the following transfers, etc. of assets (excluding those designated by the Minister of Finance, such as the provision of special rooms):

home-visit care, etc. pertaining to the payment of the Exceptional Allowance for In-Home Long-Term Care Service under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;

Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, Home-Visit at Night for Long-Term Care, Community-Based Outpatient Day Long-Term Care, outpatient long-term care for a dementia patient, Multifunctional Long-Term Care in a Small Group Home, Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, Daily Life Long-Term Care for a Person Admitted to a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care, and combined service, as provided for in Article 8, paragraphs (15) through (23) of the Long-Term Care Insurance Act, pertaining to the payment of the Allowance for Community-Based Long-Term Care Service under the provisions of that Act (referred to as "Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc." in the following item and item (xiii));

Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc. pertaining to the payment of the Exceptional Allowance for Community-Based Long-Term Care Service under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;

facility services pertaining to the payment of the Exceptional Allowance for Long-Term Care Facility Service under the provisions of the Long-Term Care Insurance Act;

Home-Visit Bathing Service for Preventive Long-Term Care, Home-Visit Nursing Service for Preventive Long-Term Care, Home-Visit Rehabilitation Service for Preventive Long-Term Care, Management and Guidance for In-Home Medical Service for Preventive Long-Term Care, Outpatient Rehabilitation for Preventive Long-Term Care, Short-Term Admission for Daily Preventive Long-Term Care, Short-Term Admission for Recuperation for Preventive Long-Term Care, and Daily Preventive Long-Term Care Admitted to a Specified Facility, as provided for in Article 8-2, paragraphs (2) through (9) (Definitions) of the Long-Term Care Insurance Act, pertaining to the payment of the Preventive Long-Term Care Service Allowance under the provisions of that Act (referred to as "preventive home-visit bathing care, etc." in the following item and item (xiii));

preventive home-visit bathing care, etc. pertaining to the payment of the Exceptional Allowance for Preventive Service of Long-Term Care under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;

Preventive Long-Term Care for a Dementia Outpatient, Multifunctional Preventive Long-Term Care in a Small Group Home, and Preventive Long-Term Care for a Dementia Patient in Communal Living, as provided for in Article 8-2, paragraphs (13) through (15) of the Long-Term Care Insurance Act, pertaining to the payment of the Allowance for Community-Based Preventive Long-Term Care Service under the provisions of that Act (referred to as "preventive dementia-care day service, etc." in the following item and item (xiii));

preventive dementia-care day service, etc. pertaining to the payment of the Exceptional Allowance for Community-Based Preventive Service of Long-Term Care under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;

In-Home Long-Term Care Support pertaining to the payment of the Allowance for In-Home Long-Term Care Service Plan under the provisions of the Long-Term Care Insurance Act, and Preventive Long-Term Care Support pertaining to the payment of the Allowance for Preventive Long-Term Care Service Plan under the provisions of that Act;

In-Home Long-Term Care Support pertaining to the payment of the Exceptional Allowance for an In-Home Long-Term Care Service Plan under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto, and Preventive Long-Term Care Support pertaining to the payment of the Exceptional Allowance for a Preventive Service Plan of Long-term care under the provisions of that Act, or services equivalent thereto;

transfers, etc. of assets made as a Municipal Special Benefit under the provisions of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare, in consultation with the Minister of Finance, as similar to home-visit care, etc.);

transfers, etc. of assets pertaining to the Comprehensive Project for Long-Term Care Prevention and Daily Life Support conducted for Insured In-Home Persons Requiring Support, etc., as a Community Support Project under the provisions of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance);

in-home care services (limited to home-visit care, etc., and Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc. (excluding the Daily Life Long-Term Care for a Person Admitted to a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care provided for in item (ii)), and services equivalent thereto (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), facility care services, care prevention services (limited to preventive home-visit bathing care, etc. and preventive dementia-care day service, etc., and services equivalent thereto (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), and care prevention and daily life support (limited to support equivalent to the support provided by the category 1 home-visit project, the category 1 day service project and the category 1 daily life support project provided for in Article 15-2, paragraph (7) (Long-Term Care Assistance) of the Public Assistance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), for long-term care assistance or long-term care support benefits under the provisions of the Public Assistance Act (Act No. 144 of 1950) or the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (including the case where it applies mutatis mutandis pursuant to Article 4, paragraph (2) (Implementation of Support Benefits for Spouses of Persons Who Died Before Enforcement) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 127 of 2007)), or under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan as it stood before amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 106 of 2013), with respect to which the provisions then in force continue to govern pursuant to Article 2, paragraph (1) or (2) (Transitional Measures on Implementation of Support Benefits) of the Supplementary Provisions of that Act.

The things specified by Cabinet Order as provided for in Appended Table 2, item (vii), (b) of the Act are the transfers, etc. of assets falling under the provisions of Appended Table 2, item (vii), (a) of the Act.

The things specified by Cabinet Order as provided for in Appended Table 2, item (vii), (c) of the Act are the following:

transfers, etc. of assets made as an infant, etc. nursery attendance support project provided for in Article 6-3, paragraph (23) (Definitions) of the Child Welfare Act (excluding those listed in Appended Table 2, item (vii), (b) of the Act), and transfers, etc. of assets made as a project to operate a child welfare facility provided for in Article 7, paragraph (1) (Definitions) of the Child Welfare Act (excluding those listed in Appended Table 2, item (vii), (b) of the Act), and transfers, etc. of assets made as a project similar to a project to operate a nursery provided for in Article 7, paragraph (1) of the Child Welfare Act that are designated by the Prime Minister in consultation with the Minister of Finance;

pursuant to Article 27, paragraph (2) (Measures to Be Taken by Prefectures) of the Child Welfare Act, the medical treatment, etc. provided for in that paragraph that is carried out by a designated developmental support medical institution provided for in that paragraph;

the temporary custody provided for in Article 33 (Temporary Custody of Children) of the Child Welfare Act;

pursuant to Article 29, paragraph (1) (Long-Term Care Benefits or Training Benefits, etc.) or Article 30, paragraph (1) (Special Long-Term Care Benefits or Special Training Benefits, etc.) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005), the facility-based disability welfare services provided for in Article 5, paragraph (1) (Definitions) of that Act pertaining to the payment of the long-term care benefits or training benefits, etc., or the special long-term care benefits or special training benefits, etc. provided for in those provisions, which are carried out by the National Center for Persons with Severe Intellectual Disabilities, Nozominosono, an Incorporated Administrative Agency, in the facilities it establishes; and, pursuant to Article 16, paragraph (1), item (ii) (Placement in Facilities for Supporting Persons with Disabilities, etc.) of the Act on Welfare of Mentally Retarded Persons (Act No. 37 of 1960), the rehabilitation assistance under that item which is carried out by the National Center for Persons with Severe Intellectual Disabilities, Nozominosono, an Incorporated Administrative Agency, in the facilities it establishes;

transfers, etc. of assets made as the Comprehensive Support Project provided for in Article 115-46, paragraph (1) (Community General Support Center) of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance as transfers, etc. of assets made as a project similar to a project to operate an elderly care support center provided for in Article 2, paragraph (3), item (iv) (Definitions) of the Social Welfare Act (Act No. 45 of 1951));

transfers, etc. of assets made as a project pertaining to the payment of facility-type benefits, special facility-type benefits, community-based childcare benefits or special community-based childcare benefits under the provisions of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) (excluding those listed in Appended Table 2, item (vii), (b) and item (xi), (a) of the Act, and those listed in item (i) of this paragraph);

transfers, etc. of assets made as the postpartum care project provided for in Article 17-2, paragraph (1) (Postpartum Care Project) of the Maternal and Child Health Act (excluding those listed in Appended Table 2, item (viii) of the Act);

in addition to those listed in the preceding items, among the transfers, etc. of assets made as an in-home life support project for the elderly provided for in Article 5-2, paragraph (1) (Definitions) of the Act on Social Welfare for the Elderly, a disability welfare services project provided for in Article 5, paragraph (1) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (limited to those pertaining to the home help, comprehensive visiting care for persons with severe disabilities, accompanying support, behavior support, short-term admission and group-home assistance provided for in that paragraph) and other projects similar to these (excluding those listed in Appended Table 2, item (vii), (b) of the Act), those designated by the Prime Minister and the Minister of Health, Labour and Welfare in consultation with the Minister of Finance as those the required costs of which are borne by the national government or a local government based on the measures of the national government or a local government.

The things specified by Cabinet Order as provided for in Appended Table 2, item (x) of the Act are goods such as artificial limbs, white canes for persons with visual disabilities, artificial eyes, Braille writers, artificial larynges and wheelchairs, which are designated by the Prime Minister and the Minister of Health, Labour and Welfare in consultation with the Minister of Finance as goods having special properties, structure or functions for use by persons with physical disabilities.

The transfers, etc. of assets specified by Cabinet Order as provided for in Appended Table 2, item (x) of the Act are those designated by the Prime Minister and the Minister of Health, Labour and Welfare in consultation with the Minister of Finance from among the transfer, lending and contract for manufacture of goods for persons with physical disabilities provided for in Appended Table 2, item (x) of the Act, and the repair of goods for persons with physical disabilities provided for in Appended Table 2, item (x) of the Act.

The charges specified by Cabinet Order as provided for in Appended Table 2, item (xi) of the Act are the following charges:

tuition;

entrance fees and kindergarten entrance fees;

facility and equipment fees;

examination fees for examinations for admission to a school or kindergarten;

fees for certificates of enrollment, academic records and other certifications pertaining to the records of students, pupils, children or infants, and fees similar thereto.

The requirements specified by Cabinet Order as provided for in Appended Table 2, item (xi), (c) of the Act are that the number of class hours per year (in the case where there are separate courses such as a general course and an advanced course, or the like, the number of class hours of each course) is 680 hours or more, and other requirements specified by Ministry of Finance Order.