Article 2-3Scope of Assets Included in Food and Drink Items

一assets in which food (meaning food as prescribed in Appended Table 1, item (i) of the Act; the same applies hereinafter in this Article) and assets other than food form or constitute a single asset (limited to those that have been formed or constituted as a single asset in advance and for which only the price of that single asset is presented; hereinafter in this item referred to as a "combined asset"), among which the amount of consideration for the transfer of the combined asset (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act) is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined asset to the value of the combined asset is two-thirds or more;

二foreign goods in which food and assets other than food form or constitute a single asset (limited to those that fall under goods belonging to one classification for the purposes of applying the Appended Table to the Customs Tariff Act (Act No. 54 of 1910); hereinafter in this item referred to as "combined goods"), among which the amount that is the tax base of consumption tax on combined goods taken out of a bonded area is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined goods to the value of the combined goods is two-thirds or more.