Article 6Determination of Whether Transfers, etc. of Assets Are Made in Japan

一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"));

三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);

四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;

五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);

六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;

七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.;

八goodwill: the place of address of the person who conducts the business pertaining to the goodwill;

九the assets set out in (a) through (f): the places specified respectively in (a) through (f):

イ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;

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

ハ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);

ニ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;

ホ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;

ヘ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;

十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.

一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;

二communications conducted extending over Japan and outside Japan: the place of origin or the place of receipt;

三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;

四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;

五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:

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

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

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

六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.