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Article 2-4Scope of Businesses Providing Meals That Are Not Included in the Transfer of Food and Drink Items, etc.

第二条の四(飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等)

Moves to Article 2-5, paragraph (1) on (Cabinet Order No. 96 of 2026)

The business specified by Cabinet Order as prescribed in Appended Table 1, item (i), (a) of the Act is a business of having food and drink items (meaning food and drink items as prescribed in item (i) of that Table; the same applies in the following paragraph) eaten or drunk on the spot, such as the restaurant business prescribed in .

法別表第一第一号イに規定する政令で定める事業は、(小規模な営業者等)に規定する飲食店営業その他の飲食料品(同表第一号に規定する飲食料品をいう。次項において同じ。)をその場で飲食させる事業とする。

Moves to Article 2-5, paragraph (2) on (Cabinet Order No. 96 of 2026)

The facilities specified by Cabinet Order as prescribed in Appended Table 1, item (i), (b) of the Act are the facilities set out in the following items, and the provision of food and drink items specified by Cabinet Order as prescribed in item (i), (b) of that Table is, according to the category of facilities set out in the following items, the provision of food and drink items specified in the relevant item (limited to the provision of food and drink items that meet the criteria determined by the Minister of Finance, and excluding transfers, etc. of assets designated by the Minister of Finance under Article 14-2, paragraphs (1) through (3)).

法別表第一第一号ロに規定する政令で定める施設は、次の各号に掲げる施設とし、同表第一号ロに規定する政令で定める飲食料品の提供は、次の各号に掲げる施設の区分に応じ当該各号に定める飲食料品の提供(財務大臣の定める基準に該当する飲食料品の提供に限り、第十四条の二第一項から第三項までの規定により財務大臣が指定する資産の譲渡等を除く。)とする。

Moves to Article 2-5, paragraph (2), item (i) on (Cabinet Order No. 96 of 2026)

a fee-based home for the elderly prescribed in for which the notification under the provisions of has been made (excluding one that falls under the facilities set out in the following item): the provision of food and drink items that a person who establishes or operates that fee-based home for the elderly conducts for its residents (limited to those who fall under requirements such as age specified by Ministry of Finance Order);

(届出等)の規定による届出が行われているに規定する有料老人ホーム(次号に掲げる施設に該当するものを除く。) 当該有料老人ホームを設置し、又は運営する者が、当該有料老人ホームの入居者(財務省令で定める年齢その他の要件に該当する者に限る。)に対して行う飲食料品の提供

Moves to Article 2-5, paragraph (2), item (ii) on (Cabinet Order No. 96 of 2026)

a housing for the elderly with services prescribed in that has received the registration prescribed in : the provision of food and drink items that a person who establishes or operates that housing for the elderly with services conducts for the residents of that housing for the elderly with services;

(登録の申請)に規定する登録を受けた(サービス付き高齢者向け住宅事業の登録)に規定するサービス付き高齢者向け住宅 当該サービス付き高齢者向け住宅を設置し、又は運営する者が、当該サービス付き高齢者向け住宅の入居者に対して行う飲食料品の提供

Moves to Article 2-5, paragraph (2), item (iii) on (Cabinet Order No. 96 of 2026)

the facilities of the compulsory education schools prescribed in : the provision of food and drink items that the founder of those compulsory education schools conducts for all of their pupils or students as school lunches (meaning school lunches prescribed in ; the same applies in item (vi));

(定義)に規定する義務教育諸学校の施設 当該義務教育諸学校の設置者が、その児童又は生徒の全てに対して学校給食(に規定する学校給食をいう。第六号において同じ。)として行う飲食料品の提供

Moves to Article 2-5, paragraph (2), item (iv) on (Cabinet Order No. 96 of 2026)

the facilities of the high school with night courses prescribed in : the provision of food and drink items that the founder of that high school conducts, as the night school lunches prescribed in , for all of the students who receive the education conducted in those night courses;

(定義)に規定する夜間課程を置く高等学校の施設 当該高等学校の設置者が、当該夜間課程において行う教育を受ける生徒の全てに対してに規定する夜間学校給食として行う飲食料品の提供

Moves to Article 2-5, paragraph (2), item (v) on (Cabinet Order No. 96 of 2026)

the facilities of the kindergarten section or high school section of a school for special needs education prescribed in : the provision of food and drink items that the founder of that school for special needs education conducts, as the school lunches prescribed in , for all of its infants or students;

(定義)に規定する特別支援学校の幼稚部又は高等部の施設 当該特別支援学校の設置者が、その幼児又は生徒の全てに対してに規定する学校給食として行う飲食料品の提供

Moves to Article 2-5, paragraph (2), item (vi) on (Cabinet Order No. 96 of 2026)

the facilities of a kindergarten prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947): the provision of food and drink items that the founder of that kindergarten conducts, in conformity with school lunches, for all of the infants who receive education at its facilities;

学校教育法(昭和二十二年法律第二十六号)第一条(学校の範囲)に規定する幼稚園の施設 当該幼稚園の設置者が、その施設で教育を受ける幼児の全てに対して学校給食に準じて行う飲食料品の提供

Moves to Article 2-5, paragraph (2), item (vii) on (Cabinet Order No. 96 of 2026)

a dormitory established at a school for special needs education prescribed in Article 1 of the School Education Act pursuant to Article 78 (Obligation to Establish Dormitories) of that Act: the provision of food and drink items that the founder of that dormitory conducts for the infants, pupils or students who board in that dormitory.

学校教育法第一条に規定する特別支援学校に同法第七十八条(寄宿舎の設置義務)の規定により設置される寄宿舎 当該寄宿舎の設置者が、当該寄宿舎に寄宿する幼児、児童又は生徒に対して行う飲食料品の提供

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