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 Article 34-2, item (ii) (Small-Scale Operators, etc.) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953).
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 Article 29, paragraph (1) (Notification, etc.) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) for which the notification under the provisions of that paragraph 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);
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 Article 5, paragraph (1) (Registration of Housing for the Elderly with Services Business) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) that has received the registration prescribed in Article 6, paragraph (1) (Application for Registration) of that Act: 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;
高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項（登録の申請）に規定する登録を受けた同法第五条第一項（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 Article 3, paragraph (2) (Definitions) of the School Lunch Program Act (Act No. 160 of 1954): 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 paragraph (1) of that Article; the same applies in item (vi));
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 Article 2 (Definitions) of the Act on School Lunch Program for High School with Night Courses (Act No. 157 of 1956): the provision of food and drink items that the founder of that high school conducts, as the night school lunches prescribed in that Article, for all of the students who receive the education conducted in those night courses;
夜間課程を置く高等学校における学校給食に関する法律（昭和三十一年法律第百五十七号）第二条（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同条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 Article 2 (Definitions) of the Act on School Lunch Program for Kindergarten Section and High School Section of Schools for Special Needs Education (Act No. 118 of 1957): the provision of food and drink items that the founder of that school for special needs education conducts, as the school lunches prescribed in that Article, for all of its infants or students;
特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条（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同条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.
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food and drink itemsmachine translation
「飲食料品」
Food as defined in Article 2, paragraph (1) of the Food Labeling Act, other than alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act, including assets a Cabinet Order (政令) specifies among those in which food and things other than food together form or make up a single asset.
Defined inArticle 2-4, paragraph (1)· applies only in this provision and in Article 2-4, paragraph (2)
school lunchmachine translation
「学校給食」
School lunch as defined in Article 3, paragraph (1) of the School Lunch Program Act: meals provided to the pupils of compulsory education schools (義務教育諸学校) at those schools, to meet the aims that Act sets.
Defined inArticle 2-4, paragraph (2), item (iii)· applies only in this provision and in Article 2-4, paragraph (2), item (vi)