Order for Enforcement of the Consumption Tax Act

The assets specified by Cabinet Order prescribed in Article 4, paragraph (3), item (i) of the Act are the assets set out in the following items, and the places specified by Cabinet Order prescribed in item (i) of that paragraph are, according to the category of the asset, the places specified in the relevant item at the time when the transfer or lease of that asset is made:

ships (limited to those that have been registered (including registration in a foreign country; the same applies hereinafter in this item)): the location of the institution that registered the ship (where the same ship is registered in two or more countries, the location of any one of those institutions) (for the lease of a ship other than a Japanese ship (meaning a ship registered in Japan; the same applies hereinafter in this item) conducted by a resident, and for the transfer or lease of a Japanese ship conducted by a non-resident, the location of the address, head office or principal office of the person who conducts that transfer or lease (hereinafter in this paragraph referred to as the "place of address"));

ships other than those set out in the preceding item: the location of the office, place of business, or other equivalent place of the person who conducts the transfer or lease that relates to that transfer or lease (hereinafter in this Article referred to as an "office or similar place");

aircraft: the location of the institution that registered the aircraft (for an aircraft that has not been registered, the location of the office or similar place of the person who conducts the transfer or lease that relates to that transfer or lease);

mining rights or mining lease rights, quarrying rights or other rights to excavate or collect earth and stone (excluding test drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (hereinafter in this item referred to as "test drilling rights"); hereinafter in this item referred to as "quarrying rights, etc."), storage rights, test drilling rights, fishing rights or fishing access rights, or tree harvesting rights: the location of the mining area pertaining to mining rights or the mining lease area pertaining to mining lease rights, the quarry pertaining to quarrying rights, etc., the storage area pertaining to storage rights, the test drilling area pertaining to test drilling rights, the fishing ground pertaining to fishing rights or fishing access rights, or the tree harvesting area pertaining to tree harvesting rights;

patent rights, utility model rights, design rights, trademark rights, circuit layout utilization rights, or breeder's rights (including rights to utilize these rights): the location of the institution that registered these rights (where the same right is registered in two or more countries, the place of address of the person who conducts the transfer or lease of these rights);

public facilities, etc. operation rights or fishing port water surface facilities operation rights: the location of the public facilities, etc. prescribed in Article 2, paragraph (1) (Definitions) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999) pertaining to the public facilities, etc. operation rights, or of the fishing port pertaining to the fishing port water surface facilities operation rights;

copyrights (including rights of publication, neighboring rights, and other rights equivalent thereto) or production methods based on special technology and anything equivalent thereto (hereinafter in this item referred to as "copyright, etc."): the place of address of the person who conducts the transfer or lease of the copyright, etc.;

goodwill: the place of address of the person who conducts the business pertaining to the goodwill;

the assets set out in (a) through (f): the places specified respectively in (a) through (f):

securities prescribed in Appended Table 2, item (ii) of the Act (excluding the securities and similar interests set out in (c) and the golf course membership shares, etc. set out in (f)): the place where those securities were located;

registered government bonds: the location of the institution that registered the registered government bonds;

securities prescribed in Appended Table 2, item (ii) of the Act (excluding the golf course membership shares, etc. set out in (f)), or rights set out in Article 9, paragraph (1), item (i) (excluding registered government bonds) or interests set out in item (ii) of that paragraph (referred to in (c) as "securities and similar interests"), that are handled by a book-entry transfer institution prescribed in Article 2, paragraph (2) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) (including a person deemed to be a book-entry transfer institution under Article 48 (Special Provisions Where the Bank of Japan Engages in Business Relating to Book-Entry Transfer of Government Bonds) of that Act; referred to in (c) as a "domestic book-entry transfer institution") and by a foreign institution similar thereto (referred to in (c) as a "Book-entry Transfer Institution, etc."): the location of that Book-entry Transfer Institution, etc. (for securities and similar interests handled by multiple Book-entry Transfer Institutions, etc. (referred to in (c) as "multiple-listed securities, etc.") for which, at the settlement of sales and purchases of the multiple-listed securities, etc., the business relating to book-entry transfer is conducted at a domestic book-entry transfer institution or at an account management institution prescribed in Article 2, paragraph (4) of that Act pertaining to a domestic book-entry transfer institution, the location of that domestic book-entry transfer institution, and for multiple-listed securities, etc. other than those multiple-listed securities, etc., the location of that foreign institution);

rights set out in Article 9, paragraph (1), item (i) or (iii) (excluding registered government bonds) or interests set out in item (ii) of that paragraph (excluding the securities and similar interests set out in (c)): the location of the head office, principal office, or other equivalent place of the juridical person pertaining to those rights or interests;

monetary claims set out in Article 9, paragraph (1), item (iv) (excluding the monetary claims set out in (f)): the location of the office or similar place of the creditor pertaining to the monetary claim that relates to its transfer;

golf course membership shares, etc. or monetary claims prescribed in Article 9, paragraph (2): the location of the golf course or other facility prescribed in that paragraph;

assets other than those set out in the preceding items whose location is unclear: the location of the office or similar place of the person who conducts the transfer or lease of that asset that relates to that transfer or lease.

The provision of services specified by Cabinet Order prescribed in Article 4, paragraph (3), item (ii) of the Act is the provision of services set out in the following items, and the places specified by Cabinet Order prescribed in item (ii) of that paragraph are, according to the category of the provision of services, the places specified in the relevant item at the time when that provision of services is conducted:

transportation of passengers or goods conducted extending over Japan and outside Japan: the place of departure or dispatch, or the place of arrival, of those passengers or goods;

communications conducted extending over Japan and outside Japan: the place of origin or the place of receipt;

mail or correspondence delivery (meaning correspondence delivery prescribed in Article 2, paragraph (2) (Definitions) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002); the same applies in Article 17, paragraph (2), item (v)) conducted extending over Japan and outside Japan: the place of posting or the place of delivery;

insurance: the location of the office or similar place of the person who operates the insurance business (excluding a person who acts as an agent for the conclusion of insurance contracts) that relates to the conclusion of the insurance contract;

the provision of services pertaining to surveys, planning, drafting, advice, supervision, or inspection that require specialized scientific and technological knowledge and that concern the construction or manufacture of the following (hereinafter in this item referred to as "production facilities, etc."): the place where the greater part of the materials necessary for the construction or manufacture of those production facilities, etc. is procured:

buildings (including their ancillary facilities) or structures (excluding those set out in (b));

mining and manufacturing production facilities, power generation and transmission facilities, railways, roads, port facilities and other transportation facilities, or fishery production facilities;

what is specified by Ministry of Finance Order as equivalent to what is set out in (a) or (b);

the provision of services, other than the provision of services set out in the preceding items, that is conducted extending over Japan and outside Japan, and other provision of services for which the place where the services were provided is unclear: the location of the office or similar place of the person who provides the services that relates to the provision of the services.

The determination of whether a loan of money prescribed in Article 10, paragraph (1) or the acts set out in paragraph (3), items (i) through (viii) of that Article have been conducted in Japan is to be made according to whether the location of the office or similar place of the person who makes that loan or conducts those acts that relates to that loan or those acts is in Japan.

The cases specified by Cabinet Order prescribed in Article 4, paragraph (6) of the Act are the following cases:

a case where a sample of foreign goods collected by a customs official pursuant to the provisions of Article 105, paragraph (1), item (iii) (Authority of Customs Officials) of the Customs Act (Act No. 61 of 1954) is consumed or used for the inspection under that item of the goods;

a case where foreign goods removed by a public official with authority under the provisions of Article 28, paragraph (1) (On-Site Inspections, etc.) of the Food Sanitation Act (Act No. 233 of 1947), Article 4, paragraph (1) (Authority of Plant Protection Officers) of the Plant Protection Act (Act No. 151 of 1950), or any other law are consumed or used on the basis of that authority.

The cases specified by Cabinet Order prescribed in Appended Table 2, item (i) of the Act are the case where the period pertaining to the lending of land prescribed in item (i) of that Appended Table is less than one month and the case where land is used in connection with the use of a parking lot or other facility.

The things specified by Cabinet Order as similar to the securities prescribed in Appended Table 2, item (ii) of the Act are the following:

the rights that are to be indicated on the securities set out in Article 2, paragraph (1), items (i) through (xv) (Definitions) of the Financial Instruments and Exchange Act and the securities set out in item (xvii) of that paragraph (excluding those having the nature of the securities set out in item (xvi) of that paragraph) (limited to those for which those securities have not been issued, and excluding those that fall under electronic payment instruments (meaning the electronic payment instruments prescribed in Article 2, paragraph (5) (Definitions) of the Payment Services Act (Act No. 59 of 2009); the same applies hereinafter through Article 11)), and cryptoassets (meaning the cryptoassets prescribed in Article 2, paragraph (49) of the Financial Instruments and Exchange Act; the same applies in paragraph (3), item (xi) of the following Article);

equity interests of members of a general partnership company, limited partnership company, or limited liability company, equity interests of union members or members of a cooperative, etc. prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act, and other equity interests of investors in a juridical person;

the right to become a shareholder or an investor (meaning an investor prescribed in Article 2, paragraph (16) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951)), the right to become a preferred equity investor (meaning a preferred equity investor under Article 13, paragraph (1) (Time of Becoming a Preferred Equity Investor, etc.) of the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993)), the right to become a specified member (meaning a specified member prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998)) or a preferred equity member (meaning a preferred equity member prescribed in Article 26 (Members) of that Act), and other rights to become an investor in a juridical person;

loans, deposits, accounts receivable, and other monetary claims (excluding those that fall under electronic payment instruments).

The things specified by Cabinet Order as pertaining to the rights concerning the use of golf courses or other facilities prescribed in Appended Table 2, item (ii) of the Act are, where owning shares in or investment in a juridical person that owns or operates a golf course or other facility, or depositing money with that juridical person, is made a requirement for becoming a person who has the right to continuously use that golf course or other facility on terms more favorable than those for general users, the securities pertaining to those shares or that investment (referred to in paragraph (3), item (xi) of the following Article as "golf course membership shares, etc.") or the monetary claim pertaining to that deposit.

The things specified by Cabinet Order that are excluded from the means of payment prescribed in Appended Table 2, item (ii) of the Act are collector's items and means of payment for sale.

The things specified by Cabinet Order as similar to the means of payment prescribed in Appended Table 2, item (ii) of the Act are electronic payment instruments and special drawing rights prescribed in Article 15 of the Articles of Agreement of the International Monetary Fund.