Order for Enforcement of the Consumption Tax Act

一resident: means a resident prescribed in Article 6, paragraph (1), item (v) (Definitions) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949);

二non-resident: means a non-resident prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act;

三registered government bond: means a national government bond registered under the provisions of the Act on National Government Bonds (Act No. 34 of 1906);

四national government bonds, etc.: means the securities or bonds set out in Article 2, paragraph (1), items (i) through (v) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), the investment corporation bonds set out in item (xi) of that paragraph, and foreign securities or bonds similar to these (including those whose attribution of rights is determined by entry or record in a transfer account book under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001)), and registered government bonds.

一the transfer of assets by a gift with a burden;

二a contribution of assets other than money (excluding one relating to succession under a special Act);

三the transfer of assets in the case where the settlor of a specified beneficiary certificate issuance trust prescribed in Article 2, item (xxix), (c) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) or of a trust subject to corporate taxation prescribed in item (xxix)-2 of that Article (excluding a trust set out in (b) of that item; hereinafter in this item referred to as a "trust subject to corporate taxation") has placed in trust assets that it holds (limited to assets other than money), and a contribution deemed under Article 4-3, item (ix) (Application of This Act to Trust Corporations) of the Corporation Tax Act to have been made in the case where a trust under which a beneficiary prescribed in Article 14, paragraph (1) of the Act (including a person deemed under paragraph (2) of that Article to be a beneficiary prescribed in paragraph (1) of that Article) is deemed under Article 14, paragraph (1) of the Act to hold the assets belonging to its trust property has come to fall under a trust subject to corporate taxation (limited to a contribution deemed to have been made with respect to assets other than money);

四the taking of an assignment of, or other succession to (excluding comprehensive succession), monetary claims such as claims on loans;

五broadcasting prescribed in Article 2, item (i) (Definitions) of the Broadcasting Act (Act No. 132 of 1950), or distribution prescribed in item (xxxi) of that Article, that is conducted by collecting reception fees under a contract that, under an Act, the recipient is required to conclude.

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.

一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);

二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;

三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));

四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;

五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;

六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;

七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.

一merchandise or products (including by-products and scrap);

二semi-finished products;

三work in process (including partially completed construction);

四principal raw materials;

五auxiliary raw materials;

六supplies in storage;

七anything equivalent to the assets set out in the preceding items.

一buildings and their ancillary facilities (meaning heating and cooling equipment, lighting equipment, ventilation equipment, elevators, and other facilities attached to buildings);

二structures (meaning docks, bridges, quays, piers, tracks, reservoirs, mine shafts, chimneys, and other civil engineering facilities or works fixed to land);

三machinery and equipment;

四a vessel;

五aircraft;

六vehicles and transport equipment;

七tools, appliances and fixtures (including living things used for ornamental, entertainment, or similar purposes);

八the following intangible fixed assets:

イmining rights (including mining lease rights, quarrying rights, and other rights to excavate or collect earth and stone (excluding the intangible fixed assets set out in (b)));

ロstorage rights (including test drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024));

ハfishing rights (including fishing access rights);

ニdam usage rights;

ホwater rights;

ヘpatent rights;

トutility model rights;

チdesign rights;

リtrademark rights;

ヌbreeder's rights;

ルpublic facilities, etc. operation rights;

ヲtree harvesting rights;

ワfishing port water surface facilities operation rights;

カgoodwill;

ヨexclusive siding use rights (meaning the right, acquired by bearing, for a person who conducts the railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986) or the transport business conducted by laying the rail tracks prescribed in Article 1, paragraph (1) (Scope of Application of the Act) of the Act on Rail Tracks (Act No. 76 of 1921) (hereinafter in this item referred to as a "railway business operator, etc."), the cost required for laying a railway or rail track, to exclusively use that railway or rail track);

タrailway and rail track connecting passage facilities use rights (meaning the right of a railway business operator, etc., acquired by bearing, for another railway business operator, etc., the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, the incorporated administrative agency Japan Expressway Holding and Debt Repayment Agency, or the national government or a local government, the cost required to provide bridges, underpasses, and other facilities necessary for connection with the railway or rail track of that other railway business operator, etc., the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, or the incorporated administrative agency Japan Expressway Holding and Debt Repayment Agency, or facilities necessary for laying a railway or rail track, to use those facilities);

レelectricity and gas supply facilities use rights (meaning the right, acquired by bearing, for a person who conducts the general transmission and distribution business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), the transmission business prescribed in item (x) of that paragraph, the distribution business prescribed in item (xi)-2 of that paragraph, or the power generation business prescribed in item (xiv) of that paragraph, or the general gas pipeline business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act (Act No. 51 of 1954), the cost required to provide electricity or gas supply facilities (excluding those used for the specified gas pipeline business prescribed in paragraph (7) of that Article), to receive the supply of electricity or gas using those facilities);

ソwater supply facilities use rights (meaning the right, acquired by bearing, for a water supply operator prescribed in Article 3, paragraph (5) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957), the cost required to provide water supply facilities, to receive the supply of water using those facilities);

ツindustrial water supply facilities use rights (meaning the right, acquired by bearing, for an industrial water supply operator prescribed in Article 2, paragraph (5) (Definitions) of the Industrial Water Supply Business Act (Act No. 84 of 1958), the cost required to provide industrial water supply facilities, to receive the supply of industrial water using those facilities);

ネtelecommunications facilities use rights (meaning the right, acquired by bearing, for a telecommunications carrier prescribed in Article 2, item (v) (Definitions) of the Telecommunications Business Act (Act No. 86 of 1984) that installs the telecommunications line facilities prescribed in Article 9, item (i) (Registration of Telecommunications Business) of that Act, the cost required to install the telecommunications facilities prescribed in Article 2, item (ii) of that Act that are used for the telecommunications business prescribed in Article 2, item (iv) of that Act, to receive the provision of telecommunications services prescribed in Article 2, item (iii) of that Act using those facilities);

九golf course membership shares, etc. prescribed in Article 9, paragraph (2);

十the following living things (excluding those that fall under what is set out in item (vii)):

イcattle, horses, pigs, sheep, and goats;

ロcitrus trees, apple trees, grape vines, pear trees, peach trees, cherry trees, loquat trees, chestnut trees, Japanese apricot trees, persimmon trees, apricot trees, plum trees, fig trees, kiwifruit trees, blueberry trees, and pineapple plants;

ハtea plants, olive trees, camellia trees, mulberry trees, wicker willows, paperbush, paper mulberry, moso bamboo, asparagus, ramie, New Zealand flax, and hops;

十一anything equivalent to the assets set out in the preceding items.

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"));

二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");

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.

一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;

二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.

一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 in item (iv) and paragraph (4) of this Article and in Article 11));

二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;

三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;

四loans, deposits, accounts receivable, and other monetary claims (excluding those that fall under electronic payment instruments).

一a defined benefit pension asset management and investment contract, defined benefit pension fund asset investment contract, or defined contribution pension asset management contract prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds) of the Corporation Tax Act, a qualified retirement pension contract prescribed in Article 20, paragraph (1) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of that Act, or an employees' pension fund contract prescribed in Article 156-3, paragraph (2) (Scope, etc. of Defined Benefit Pension Reserve Funds) of the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965), that relates to life insurance or non-life insurance;

二a contract pertaining to life insurance that is concluded for the investment of the pension reserve funds prescribed in Article 3 (Purpose of the Management and Investment Corporation) of the Act on the Government Pension Investment Fund, Independent Administrative Agency (Act No. 105 of 2004) and is prescribed in Article 21, paragraph (1), item (iv) (Management and Investment of Reserve Funds) of that Act (including where applied mutatis mutandis under Article 24, paragraph (2) (Separate Accounting) of that Act) (including a contract pertaining to life insurance that is concluded for the investment of funds under the provisions of Article 8 (Succeeded Fund Investment Business) of the Supplementary Provisions of that Act and is prescribed in Article 21, paragraph (1), item (iv) of that Act as applied with the replacement of terms pursuant to Article 13, paragraph (1) (Application Mutatis Mutandis, etc. of Provisions on Management and Investment Business) of the Supplementary Provisions of that Act (including where applied mutatis mutandis under Article 24, paragraph (2) of that Act));

三a contract pertaining to life insurance that is concluded for the investment of the surplus funds prescribed in Article 19 (Investment of Funds) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) as applied mutatis mutandis under Article 36 (Provisions Applied Mutatis Mutandis) of that Act and is prescribed in Article 9-3, paragraph (1), item (iv) (Management and Investment of Employees' Pension Insurance Benefit Reserve Funds, etc. and Retirement, etc. Pension Benefit Reserve Funds, etc.) of the Order for the Enforcement of the National Public Officers Mutual Aid Association Act (Cabinet Order No. 207 of 1958) (including a contract pertaining to life insurance concluded under the provisions of Article 9-3, paragraph (2), item (i) of that Order (including where applied mutatis mutandis under Article 145 (Management and Investment of Transitional Long-Term Benefit Reserve Funds, etc. of State Associations) of the Cabinet Order on Transitional Measures Concerning Long-Term Benefits, etc. under the National Public Officers Mutual Aid Association Act Accompanying the Enforcement of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems and the Partial Enforcement of the Act Partially Amending the Act on National Public Officers' Retirement Allowance, etc. for Review of the Level of Retirement Benefits for National Public Officers, etc. (Cabinet Order No. 345 of 2015)));

四a contract pertaining to life insurance that is concluded for the investment of the surplus funds prescribed in the first sentence of Article 25 (Investment of Funds) of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) (including where applied mutatis mutandis under Article 38, paragraph (1) (Provisions Applied Mutatis Mutandis) and Article 38-9, paragraph (1) (Provisions Applied Mutatis Mutandis) of that Act), the Employees' Pension Insurance Benefit Adjustment Reserve Fund prescribed in Article 38-8, paragraph (1) (Employees' Pension Insurance Benefit Adjustment Reserve Fund) of that Act, and the Retirement, etc. Pension Benefit Adjustment Reserve Fund prescribed in Article 38-8-2, paragraph (1) (Retirement, etc. Pension Benefit Adjustment Reserve Fund) of that Act, and the Transitional Long-Term Benefit Association Reserve Fund of a local association prescribed in Article 75-2, paragraph (1) (Accumulation of Transitional Long-Term Benefit Association Reserve Funds, etc. of Local Associations) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) and the Transitional Long-Term Benefit Adjustment Reserve Fund of a local association prescribed in paragraph (2) of that Article, and is prescribed in Article 16, paragraph (1), item (vi) (Investment of Funds Other Than the Employees' Pension Insurance Benefit Association Reserve Fund, etc. Funds and the Retirement, etc. Pension Benefit Association Reserve Fund, etc. Funds) of the Order for the Enforcement of the Local Public Officers, etc. Mutual Aid Association Act (Cabinet Order No. 352 of 1962) (including where applied mutatis mutandis under Article 20 (Provisions Applied Mutatis Mutandis) and Article 21-3 (Provisions Applied Mutatis Mutandis) of that Order) and Article 16-2, paragraph (1), item (iv) (Management and Investment of the Employees' Pension Insurance Benefit Association Reserve Fund, etc. Funds and the Retirement, etc. Pension Benefit Association Reserve Fund, etc. Funds) of that Order (including where applied mutatis mutandis under Article 20 and Article 21-3 of that Order and Article 147 (Management and Investment of Transitional Long-Term Benefit Association Reserve Funds, etc. of Local Associations) of the Cabinet Order on Transitional Measures Concerning Long-Term Benefits, etc. under the Local Public Officers, etc. Mutual Aid Association Act Accompanying the Enforcement of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems and the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act and the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Cabinet Order No. 347 of 2015));

五contracts specified by Ministry of Finance Order as similar to the contracts set out in the preceding items.

一the placement of deposits or savings (including that pertaining to the negotiable certificates of deposit prescribed in Article 1, item (i) (Certificates and Instruments That Become Securities) of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965));

二trusts prescribed in the proviso to Article 14, paragraph (1) of the Act for which the consideration is a distribution of profits;

三the payment of installments for which the consideration is the benefit supplement payments set out in Article 174, item (iii) or (iv) (Tax Base for a Domestic Corporation's Income Taxes) of the Income Tax Act (Act No. 33 of 1965);

四the payment of installments under a contract pertaining to a mutual loan prescribed in Article 1 (Definitions) of the Mutual Loan Business Act (Act No. 42 of 1931);

五the acquisition, for which the consideration is interest, of mortgage securities prescribed in Article 1, paragraph (1) (Delivery of Securities) of the Mortgage Securities Act (Act No. 15 of 1931) (including similar securities of a foreign country);

六the acquisition of national government bonds, etc. or promissory notes for which the consideration is redemption gain (meaning the gain in the case where the redemption amount (where cancellation by purchase is conducted, the purchase amount) of the national government bonds, etc. or a promissory note set out in Article 2, paragraph (1), item (xv) (Definitions) of the Financial Instruments and Exchange Act (including securities or instruments set out in item (xvii) of that paragraph that have the nature of such a promissory note; hereinafter in this item and the following item referred to as a "promissory note") exceeds the acquisition cost thereof (meaning the amount that is valued, at the time of redemption (including cancellation by purchase) of those national government bonds, etc. or promissory note, pursuant to Article 48 (Calculation of Costs of Transferred Securities and Valuation Methods) of the Income Tax Act, or the amount calculated by the method of calculating the cost amount prescribed in Article 61-2, paragraph (1), item (ii) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) of the Corporation Tax Act) (that gain including, where those national government bonds, etc. or promissory note fall under redeemable securities prescribed in Article 139-2, paragraph (1) (Inclusion of Adjustment Gains or Losses on Redeemable Securities in Gross Profits or Deductible Expenses) of the Order for the Enforcement of the Corporation Tax Act, the adjustment gain prescribed in that paragraph); the same applies in Article 48, paragraph (4));

七the discounting of bills (excluding promissory notes);

八in addition to what is set out in the preceding items, the acquisition by transfer of monetary claims and other succession thereto (excluding universal succession);

九the provision of services for which the consideration is fees pertaining to an installment sale prescribed in Article 2, paragraph (1) (Definitions) of the Installment Sales Act (Act No. 159 of 1961), a loan-affiliated installment sale prescribed in paragraph (2) of that Article, intermediation of comprehensive credit purchases prescribed in paragraph (3) of that Article, or intermediation of individual credit purchase prescribed in paragraph (4) of that Article, the amount of which is clearly indicated in the contract pertaining to that installment sale, loan-affiliated installment sale, intermediation of comprehensive credit purchases, or intermediation of individual credit purchase;

十the provision of services for which the consideration is the portion, equivalent to the amount of interest or guarantee fees and expressly indicated in the contract pertaining to the installment payment, of the installments received where the amount of consideration for a transfer, etc. of assets or the amount of a monetary claim pertaining to that amount of consideration is received over a period of two months or more, divided into three or more installments (excluding the provision of services set out in the preceding item);

十一the lending of securities prescribed in Appended Table 2, item (ii) of the Act (excluding golf course membership shares, etc., but including those whose rights are determined by an entry or record in a book-entry transfer account book under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares) or of registered government bonds;

十二the provision of services as real security (meaning establishing a pledge or mortgage on assets owned by oneself in order to secure the obligations of another person);

十三the provision of services for which the consideration is mutual aid contributions similar to premiums or any other thing similar to premiums (excluding, from the provision of services for which the consideration is contributions pertaining to a life mutual aid contract of a federation of agricultural cooperatives that conducts the business under Article 10, paragraph (1), item (x) (Business) of the Agricultural Co-operatives Act (Act No. 132 of 1947) that falls under a defined benefit pension asset management and investment contract, defined benefit pension fund asset investment contract, or defined contribution pension asset management contract prescribed in Article 84, paragraph (1) of the Corporation Tax Act, a qualified retirement pension contract prescribed in Article 20, paragraph (1) of the Supplementary Provisions of that Act, or an employees' pension fund contract prescribed in Article 156-3, paragraph (2) of the Order for the Enforcement of the Corporation Tax Act, or that is any other contract specified by Ministry of Finance Order, the portion pertaining to the amount separately paid as the amount of expenses required for the administrative work pertaining to that provision of services);

十四among the provision of services pertaining to a contract for the lending of assets belonging to trust property to which a special agreement is attached to transfer, at the end of the lending, those assets to the lessee under the lending at the undepreciated balance (meaning the value at the end of the lending that is calculated on the assumption that depreciation has been taken for the assets by the depreciation method adopted for them, on the basis of the period from the time when use of the assets began until the end of the lending), the portion for which the consideration is the amount equivalent to interest or premiums (limited to that expressly indicated as that amount of interest or premiums in the contract pertaining to the lending);

十五the provision of services for which the consideration is the portion, equivalent to the amount of interest or premiums (limited to that expressly indicated in the contract), of the rent pertaining to the contract for a lease transaction prescribed in Article 67-2, paragraph (3) (Calculating Amounts of Income from Lease Arrangements) of the Income Tax Act or Article 64-2, paragraph (3) (Calculation of the Amount of Income Related to Lease Transactions) of the Corporation Tax Act.

一inspections, verifications, examinations, reviews, and training courses (hereinafter in this item referred to as "specified administrative work") that do not fall under any of the following:

イthose for which, under laws and regulations, receiving the provision of services pertaining to that specified administrative work is a requirement for obtaining or maintaining a qualification based on laws and regulations, such as that of a physician (meaning a qualification for which, under laws and regulations, a person who does not have it may not conduct the business or acts pertaining to it or use the title pertaining to it, or for which, under laws and regulations, in certain cases it is obligatory to use a person who has it or to request a person who has it to perform acts pertaining to it; the same applies hereinafter in this item and in item (ii) of the following paragraph), or for conducting the business or acts pertaining to that qualification;

ロthose for which, under laws and regulations, when conducting acts such as the sale of certain food, receiving the provision of services pertaining to that specified administrative work is a requirement for the assets that are the subject of those acts or are used;

ハthose for which, under laws and regulations, assets other than assets deemed by that specified administrative work to fall under a certain model or standard may not bear a label pertaining to that model or standard or use its name;

ニthe inspection under Article 54 (Periodic Inspections) of the Electricity Business Act and other specified administrative work for which receiving the provision of services pertaining to that specified administrative work is obligatory under laws and regulations;

二certification pertaining to the administrative work set out in the preceding item, and the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of official documents.

一the provision of services pertaining to the following administrative work conducted pursuant to laws and regulations by the national government, a local government, a corporation listed in Appended Table 3 of the Act, or any other person commissioned or designated by the national government or a local government under laws and regulations, for which the collection of fees or other charges is pursuant to laws and regulations:

イissuance of passports;

ロadjudications, rulings, judgments, and determinations;

ハthe issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of things similar to official documents (including badges, signs, and other things similar thereto; the same applies in the following item) (excluding those pertaining to the administrative work set out in item (i) of the preceding paragraph);

ニhandling of requests for review and other things similar thereto;

二the provision of services pertaining to the following administrative work conducted pursuant to laws and regulations by the national government, a local government, a corporation listed in Appended Table 3 of the Act, or any other person commissioned or designated by the national government or a local government under laws and regulations:

イregistrations, certifications, confirmations, designations, inspections, verifications, examinations, reviews, and training courses (hereinafter in this item referred to as "registration, etc.") that fall under any of the following:

（１）those for which, under laws and regulations, receiving the provision of services pertaining to that registration, etc. is a requirement for obtaining or maintaining a qualification based on laws and regulations, such as that of an attorney, or for conducting the business or acts pertaining to that qualification;

（２）those for which, under laws and regulations, when conducting acts such as the export of assets, receiving the provision of services pertaining to that registration, etc. is a requirement for the assets that are the subject of those acts or are used;

（３）those for which, under laws and regulations, assets other than assets deemed by that registration, etc. to fall under a certain standard may not bear a label pertaining to that standard or use its name;

（４）the inspection under Article 7, paragraph (1) (Water Quality Inspection After Installation, etc.) of the Purification Tank Act (Act No. 43 of 1983) and other registration, etc. for which receiving the provision of services pertaining to that registration, etc. is obligatory under laws and regulations;

ロcertification, and the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of official documents and things similar to official documents (excluding those pertaining to administrative work other than that set out in (a));

三the provision of services pertaining to fees that the national government or a local government collects, pursuant to laws and regulations, from another person with respect to the delinquency disposition, which the national government or local government conducts pursuant to laws and regulations, of fees, levies, and similar things that the other person is to collect;

四the provision of services for which the consideration is the fee prescribed in Article 17, paragraph (1) (Fees) of the Act on Access to Information Held by Incorporated Administrative Agencies (Act No. 140 of 2001), and other provision of services specified by Ministry of Finance Order as similar thereto (excluding those pertaining to the administrative work set out in Appended Table 2, item (v), (a), (3) of the Act or item (i), (c) of this paragraph).

一negotiable certificates of deposit prescribed in Appended Table 2, item (v), (d) of the Act (limited to the negotiable certificates of deposit prescribed in Article 10, paragraph (3), item (i));

二securities prescribed in Article 18-7, paragraph (1), item (vii) (Foreign Exchange Business) of the Foreign Exchange Order (Cabinet Order No. 260 of 1980) (excluding the negotiable certificates of deposit set out in the preceding item).

一medical treatment pertaining to benefits for medical treatment or payment of medical treatment expenses under the provisions of the Act on Special Aid to the Wounded and Sick Retired Soldiers (Act No. 168 of 1963), and medical care pertaining to benefits for rehabilitation medical care or payment of expenses required for rehabilitation medical care;

二medical care pertaining to medical care benefits for medical support benefits and monetary benefits for medical support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (Act No. 30 of 1994) (including where applied mutatis mutandis under Article 4, paragraph (2) (Implementation of Support Benefits for Spouses of Persons Who Died Before Enforcement) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return to Japan (Act No. 127 of 2007)), or under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return to Japan before the amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return to Japan (Act No. 106 of 2013), as to which the provisions then in force continue to govern pursuant to Article 2, paragraph (1) or (2) (Transitional Measures on Implementation of Support Benefits) of the Supplementary Provisions of that Act;

三medical care pertaining to payment of medical expenses under the provisions of the Immunization Act (Act No. 68 of 1948) or the Act on Special Measures for Relief for Health Damage Caused by Vaccination against Novel Influenza (Act No. 98 of 2009);

四medical care under the provisions of the Narcotics and Psychotropics Control Act (Act No. 14 of 1953) or the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998);

五medical care pertaining to hospitalization under the provisions of the Quarantine Act (Act No. 201 of 1951);

六medical care pertaining to payment of medical expenses under the provisions of Article 3 (Special Measures concerning Medical Care of Persons with Mental Disorders) or Article 4 (Special Measures concerning Medical Care of Tuberculosis Patients) of the Cabinet Order on Special Measures for the Application of Laws and Regulations Related to the Ministry of Health and Welfare Accompanying the Reversion of Okinawa (Cabinet Order No. 108 of 1972);

七medical care pertaining to payment of specified medical expenses under the provisions of the Act on Medical Care for Patients with Intractable Diseases (Act No. 50 of 2014);

八medical care pertaining to assistance with expenses required for medical care under the provisions of Article 24 (Assistance by Local Governments) of the School Health and Safety Act (Act No. 56 of 1958);

九medical care pertaining to payment of medical expenses for chronic diseases specific to children, medical care pertaining to benefits of therapeutic and educational care, and medical care pertaining to payment of medical expenses for outpatient care for children with physical disabilities and medical expenses for inpatient care for children with disabilities under the provisions of the Child Welfare Act (Act No. 164 of 1947), and medical care pertaining to the provision of midwifery under Article 22, paragraph (1) (Provision of Midwifery) of that Act, measures prescribed in Article 27, paragraph (1), item (iii) (Measures to Be Taken by Prefectures) of that Act, measures of entrusting to a designated developmental support medical institution prescribed in paragraph (2) of that Article, or temporary protection prescribed in Article 33 (Temporary Protection of Children) of that Act;

十medical care pertaining to admission to a facility specified by competent Ministerial Order prescribed in Article 18, paragraph (2) (Measures for Disability Welfare Services, Admission to Facilities Supporting Persons with Disabilities, etc.) of the Act on Welfare of Physically Disabled Persons (Act No. 283 of 1949) or to hospitalization in a designated medical institution prescribed in that paragraph;

十一medical care under the provisions of the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003);

十二medical care pertaining to benefits for medical care for nurturing or payment of expenses required for medical care for nurturing under the provisions of the Maternal and Child Health Act (Act No. 141 of 1965);

十三medical care pertaining to relief under the provisions of the Act on Treatment of Persons Who Contracted Disease or Died on Journey (Act No. 93 of 1899);

十四medical care for an inmate prescribed in Article 2, item (i) (Definitions) of the Act on Penal Detention Facilities and the Treatment of Inmates and Detainees (Act No. 50 of 2005), a detainee prescribed in item (ii) of that Article, a Coast Guard detainee prescribed in item (iii) of that Article, a person held in a workhouse prescribed in Article 288 (Treatment of Persons Held in Workhouses) of that Act, or a person held in a detention facility prescribed in Article 289, paragraph (1) (Treatment of Persons Subject to Detention) of that Act, or for a resident prescribed in Article 2, item (i) (Definitions) of the Juvenile Training School Act (Act No. 58 of 2014), a person temporarily accommodated in a juvenile training school as prescribed in Article 133, paragraph (3) (Provisional Accommodation) of that Act, or a person staying in a juvenile classification home prescribed in Article 2, item (ii) (Definitions) of the Juvenile Classification Home Act (Act No. 59 of 2014);

十五medical care pertaining to relief under the provisions of Article 62, paragraph (2) (Emergency Relief) of the Offender Rehabilitation Act (Act No. 88 of 2007) or to emergency aid for rehabilitation under the provisions of Article 85 (Emergency Aid for Rehabilitation) of that Act;

十六medical treatment pertaining to medical treatment compensation under the provisions of the Act on Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists (Act No. 143 of 1957);

十七medical treatment pertaining to benefits for medical treatment or payment of medical treatment expenses for medical treatment compensation under the provisions of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) (including where its provisions are followed under Article 15 (Accident Compensation) of the Act on Salaries of Government Officials with Special Capacity (Act No. 252 of 1949) or under the Act on Accident Compensation for Judges (Act No. 100 of 1960), or where it is applied mutatis mutandis under Article 27, paragraph (1) (Application Mutatis Mutandis of the National Public Officers' Accident Compensation Act) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952) or under the Act on Temporary Measures concerning Court Officials (Act No. 299 of 1951); the same applies hereinafter in this item), and medical care pertaining to medical care measures or payment of expenses required for medical care conducted as a welfare project under the provisions of the National Public Officers' Accident Compensation Act;

十八medical treatment and medical care pertaining to the compensation, etc. prescribed in Article 12-3 (Compensation, etc. for Accidents in the Course of Duty) of the Act on Annual Payment, Travel Expenses, Allowances, etc. Payable to Members of the Diet (Act No. 80 of 1947), Article 18 (Accident Compensation) of the Act on Salary, etc. of Diet Members' Secretaries (Act No. 49 of 1990), or Article 26-2 (Compensation, etc. for Accidents in the Course of Duty or Commuting) of the Diet Officers Act (Act No. 85 of 1947), that correspond to the medical treatment and medical care set out in the preceding item;

十九medical treatment pertaining to benefits for medical treatment or payment of medical treatment expenses for medical treatment compensation under the provisions of the Local Public Officers Accident Compensation Act (Act No. 121 of 1967), medical care pertaining to medical care measures or payment of expenses required for medical care conducted as a welfare project under the provisions of that Act, and medical treatment and medical care under the compensation system established pursuant to Article 69 (Compensation System for Part-Time Local Public Officers) of that Act;

二十medical treatment pertaining to benefits for medical treatment or payment of medical treatment expenses for compensation for damages under the provisions of Article 24 (Public Duty Accident Compensation for Part-Time Fire Corps Members) of the Fire and Disaster Management Organization Act (Act No. 226 of 1947) or Article 6-2 (Public Duty Accident Compensation) of the Flood Control Act (Act No. 193 of 1949) and medical care pertaining to medical care measures or payment of expenses required for medical care conducted as a welfare project under those provisions; medical treatment pertaining to benefits for medical treatment or payment of medical treatment expenses for compensation for damages under the provisions of Article 36-3 (Compensation for Persons Engaged in Fire Fighting Work, etc.) of the Fire Service Act (Act No. 186 of 1948), Article 45 (Accident Compensation for Persons Engaged in Flood Control Pursuant to the Provisions of Article 24) of the Flood Control Act, Article 84 (Compensation for Persons Engaged in the Work of Emergency Measures) of the Basic Act on Disaster Management (Act No. 223 of 1961), or Article 160 (Compensation for Damages) of the Act Concerning Measures for the Protection of the People in Armed Attack Situations, etc. (Act No. 112 of 2004) (including where applied mutatis mutandis under Article 183 (Application Mutatis Mutandis) of that Act); and medical treatment pertaining to payment of medical treatment expenses for compensation for damages under the provisions of Article 63 (Compensation for Damages) of the Act on Special Measures Against Novel Influenza (Act No. 31 of 2012);

二十一medical treatment pertaining to benefits for medical treatment or benefits for expenses required for medical treatment under the provisions of the Act on Accident Benefit for Persons Who Assisted Duty of Police Officers (Act No. 245 of 1952), the Act on Accident Benefit for Persons Who Assisted Coast Guard Officers (Act No. 33 of 1953), or the Act on Payment in Relation to Damages Suffered by Witnesses, etc. (Act No. 109 of 1958);

二十二medical care pertaining to payment of medical expenses under the provisions of the Act on Asbestos Health Damage Relief (Act No. 4 of 2006);

二十三medical treatment pertaining to payment of medical treatment expenses that are to be paid pursuant to Article 5, paragraph (7) (Policy for Relief Measures) or Article 6, paragraph (2) (Minamata Disease Victims' Handbook) of the Act on Special Measures for the Relief of Victims of Minamata Disease and the Resolution of the Minamata Disease Issue (Act No. 81 of 2009);

二十四In addition to those listed in the preceding items, medical care and treatment of which all or part of the required costs are borne by the national government or a local government based on the measures of the national government or a local government.

一home-visit care, etc. pertaining to the payment of the Exceptional Allowance for In-Home Long-Term Care Service under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;

二Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, Home-Visit at Night for Long-Term Care, Community-Based Outpatient Day Long-Term Care, outpatient long-term care for a dementia patient, Multifunctional Long-Term Care in a Small Group Home, Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, Daily Life Long-Term Care for a Person Admitted to a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care, and combined service, as provided for in Article 8, paragraphs (15) through (23) of the Long-Term Care Insurance Act, pertaining to the payment of the Allowance for Community-Based Long-Term Care Service under the provisions of that Act (referred to as "Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc." in the following item and item (xiii));

三Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc. pertaining to the payment of the Exceptional Allowance for Community-Based Long-Term Care Service under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;

四facility services pertaining to the payment of the Exceptional Allowance for Long-Term Care Facility Service under the provisions of the Long-Term Care Insurance Act;

五Home-Visit Bathing Service for Preventive Long-Term Care, Home-Visit Nursing Service for Preventive Long-Term Care, Home-Visit Rehabilitation Service for Preventive Long-Term Care, Management and Guidance for In-Home Medical Service for Preventive Long-Term Care, Outpatient Rehabilitation for Preventive Long-Term Care, Short-Term Admission for Daily Preventive Long-Term Care, Short-Term Admission for Recuperation for Preventive Long-Term Care, and Daily Preventive Long-Term Care Admitted to a Specified Facility, as provided for in Article 8-2, paragraphs (2) through (9) (Definitions) of the Long-Term Care Insurance Act, pertaining to the payment of the Preventive Long-Term Care Service Allowance under the provisions of that Act (referred to as "preventive home-visit bathing care, etc." in the following item and item (xiii));

六preventive home-visit bathing care, etc. pertaining to the payment of the Exceptional Allowance for Preventive Service of Long-Term Care under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;

七Preventive Long-Term Care for a Dementia Outpatient, Multifunctional Preventive Long-Term Care in a Small Group Home, and Preventive Long-Term Care for a Dementia Patient in Communal Living, as provided for in Article 8-2, paragraphs (13) through (15) of the Long-Term Care Insurance Act, pertaining to the payment of the Allowance for Community-Based Preventive Long-Term Care Service under the provisions of that Act (referred to as "preventive dementia-care day service, etc." in the following item and item (xiii));

八preventive dementia-care day service, etc. pertaining to the payment of the Exceptional Allowance for Community-Based Preventive Service of Long-Term Care under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;

九In-Home Long-Term Care Support pertaining to the payment of the Allowance for In-Home Long-Term Care Service Plan under the provisions of the Long-Term Care Insurance Act, and Preventive Long-Term Care Support pertaining to the payment of the Allowance for Preventive Long-Term Care Service Plan under the provisions of that Act;

十In-Home Long-Term Care Support pertaining to the payment of the Exceptional Allowance for an In-Home Long-Term Care Service Plan under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto, and Preventive Long-Term Care Support pertaining to the payment of the Exceptional Allowance for a Preventive Service Plan of Long-term care under the provisions of that Act, or services equivalent thereto;

十一transfers, etc. of assets made as a Municipal Special Benefit under the provisions of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare, in consultation with the Minister of Finance, as similar to home-visit care, etc.);

十二transfers, etc. of assets pertaining to the Comprehensive Project for Long-Term Care Prevention and Daily Life Support conducted for Insured In-Home Persons Requiring Support, etc., as a Community Support Project under the provisions of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance);

十三in-home care services (limited to home-visit care, etc., and Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc. (excluding the Daily Life Long-Term Care for a Person Admitted to a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care provided for in item (ii)), and services equivalent thereto (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), facility care services, care prevention services (limited to preventive home-visit bathing care, etc. and preventive dementia-care day service, etc., and services equivalent thereto (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), and care prevention and daily life support (limited to support equivalent to the support provided by the category 1 home-visit project, the category 1 day service project and the category 1 daily life support project provided for in Article 15-2, paragraph (7) (Long-Term Care Assistance) of the Public Assistance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), for long-term care assistance or long-term care support benefits under the provisions of the Public Assistance Act (Act No. 144 of 1950) or the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (including the case where it applies mutatis mutandis pursuant to Article 4, paragraph (2) (Implementation of Support Benefits for Spouses of Persons Who Died Before Enforcement) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 127 of 2007)), or under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan as it stood before amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 106 of 2013), with respect to which the provisions then in force continue to govern pursuant to Article 2, paragraph (1) or (2) (Transitional Measures on Implementation of Support Benefits) of the Supplementary Provisions of that Act.

一transfers, etc. of assets made as an infant, etc. nursery attendance support project provided for in Article 6-3, paragraph (23) (Definitions) of the Child Welfare Act (excluding those listed in Appended Table 2, item (vii), (b) of the Act), and transfers, etc. of assets made as a project to operate a child welfare facility provided for in Article 7, paragraph (1) (Definitions) of the Child Welfare Act (excluding those listed in Appended Table 2, item (vii), (b) of the Act), and transfers, etc. of assets made as a project similar to a project to operate a nursery provided for in Article 7, paragraph (1) of the Child Welfare Act that are designated by the Prime Minister in consultation with the Minister of Finance;

二pursuant to Article 27, paragraph (2) (Measures to Be Taken by Prefectures) of the Child Welfare Act, the medical treatment, etc. provided for in that paragraph that is carried out by a designated developmental support medical institution provided for in that paragraph;

三the temporary custody provided for in Article 33 (Temporary Custody of Children) of the Child Welfare Act;

四pursuant to Article 29, paragraph (1) (Long-Term Care Benefits or Training Benefits, etc.) or Article 30, paragraph (1) (Special Long-Term Care Benefits or Special Training Benefits, etc.) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005), the facility-based disability welfare services provided for in Article 5, paragraph (1) (Definitions) of that Act pertaining to the payment of the long-term care benefits or training benefits, etc., or the special long-term care benefits or special training benefits, etc. provided for in those provisions, which are carried out by the National Center for Persons with Severe Intellectual Disabilities, Nozominosono, an Incorporated Administrative Agency, in the facilities it establishes; and, pursuant to Article 16, paragraph (1), item (ii) (Placement in Facilities for Supporting Persons with Disabilities, etc.) of the Act on Welfare of Mentally Retarded Persons (Act No. 37 of 1960), the rehabilitation assistance under that item which is carried out by the National Center for Persons with Severe Intellectual Disabilities, Nozominosono, an Incorporated Administrative Agency, in the facilities it establishes;

五transfers, etc. of assets made as the Comprehensive Support Project provided for in Article 115-46, paragraph (1) (Community General Support Center) of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance as transfers, etc. of assets made as a project similar to a project to operate an elderly care support center provided for in Article 2, paragraph (3), item (iv) (Definitions) of the Social Welfare Act (Act No. 45 of 1951));

六transfers, etc. of assets made as a project pertaining to the payment of facility-type benefits, special facility-type benefits, community-based childcare benefits or special community-based childcare benefits under the provisions of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) (excluding those listed in Appended Table 2, item (vii), (b) and item (xi), (a) of the Act, and those listed in item (i) of this paragraph);

七transfers, etc. of assets made as the postpartum care project provided for in Article 17-2, paragraph (1) (Postpartum Care Project) of the Maternal and Child Health Act (excluding those listed in Appended Table 2, item (viii) of the Act);

八in addition to those listed in the preceding items, among the transfers, etc. of assets made as an in-home life support project for the elderly provided for in Article 5-2, paragraph (1) (Definitions) of the Act on Social Welfare for the Elderly, a disability welfare services project provided for in Article 5, paragraph (1) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (limited to those pertaining to the home help, comprehensive visiting care for persons with severe disabilities, accompanying support, behavior support, short-term admission and group-home assistance provided for in that paragraph) and other projects similar to these (excluding those listed in Appended Table 2, item (vii), (b) of the Act), those designated by the Prime Minister and the Minister of Health, Labour and Welfare in consultation with the Minister of Finance as those the required costs of which are borne by the national government or a local government based on the measures of the national government or a local government.

一tuition;

二entrance fees and kindergarten entrance fees;

三facility and equipment fees;

四examination fees for examinations for admission to a school or kindergarten;

五fees for certificates of enrollment, academic records and other certifications pertaining to the records of students, pupils, children or infants, and fees similar thereto.

一the facilities of the Japan Fisheries Research and Education Agency, National Research and Development Agency provided for in the Act on the Japan Fisheries Research and Education Agency, National Research and Development Agency (Act No. 199 of 1999), the facilities of the Marine Technical Education Agency, Independent Administrative Agency provided for in the Act on the Marine Technical Education Agency, Independent Administrative Agency (Act No. 214 of 1999), and the Civil Aviation College, Independent Administrative Agency provided for in the Act on the Civil Aviation College, Independent Administrative Agency (Act No. 215 of 1999);

二the Vocational Abilities Development Comprehensive University, vocational abilities development universities, vocational abilities development junior colleges and vocational abilities development schools provided for in the Vocational Abilities Development Promotion Act (Act No. 64 of 1969) (in the case of vocational abilities development universities, vocational abilities development junior colleges and vocational abilities development schools, limited to those established by the national government or a local government or by a vocational training corporation provided for in that Act);

三the facilities of the Japan Institute for Health Security provided for in the Act on Japan Institute for Health Security (Act No. 46 of 2023).

一the transfer or lending of a ship under Article 7, paragraph (1), item (iv) of the Act made to a person who operates a ship operation business provided for in Article 2, paragraph (2) (Definitions) of the Marine Transportation Act (Act No. 187 of 1949) (referred to as "ship operation business" in paragraph (2), item (i), (a) and item (ii)) or a ship leasing business provided for in Article 2, paragraph (10) of the Marine Transportation Act (referred to as "ship leasing business" in paragraph (2), item (i), (a) and item (ii));

二the transfer or lending of an aircraft under Article 7, paragraph (1), item (iv) of the Act made to a person who operates an air transport business provided for in Article 2, paragraph (18) (Definitions) of the Civil Aeronautics Act (Act No. 231 of 1952) (referred to as "air transport business" in paragraph (2), item (i), (b) and item (ii));

三the repair of a ship provided for in item (i) or an aircraft provided for in the preceding item that is carried out at the request of a person provided for in item (i) or the preceding item.

一the transfer, lending or repair of a ship or aircraft used exclusively for the transport of passengers or cargo between areas outside Japan, which is any of the following:

イthe transfer or lending of a ship made to a person who operates a ship operation business or ship leasing business;

ロthe transfer or lending of an aircraft made to a person who operates an air transport business;

ハthe repair of a ship or aircraft that is carried out at the request of a person provided for in (a) or (b);

二the transfer or lending of a container used exclusively for the transport of cargo across Japan and areas outside Japan or between areas outside Japan (meaning a container provided for in Article 2, item (i) (Definitions) of the Act on Special Provisions of the Customs Act, etc. Incidental to Enforcement of the "Customs Convention on Containers" and the "Customs Convention on the International Transport of Goods under Cover of TIR Carnets" (Act No. 65 of 1971)) that is made to a person who operates a ship operation business, ship leasing business or air transport business (referred to as a "ship operator, etc." in this item and the following item), or the repair of such a container that is carried out at the request of a ship operator, etc.;

三the provision of services such as pilotage, guidance and other assistance for entering or leaving a port or taking off or landing, or pertaining to the provision of facilities for entering or leaving a port, taking off or landing, anchoring or parking, and other similar provision of services (including the lending of such facilities), that is made to a ship operator, etc. in respect of a ship provided for in item (i) of the preceding paragraph or item (i) of this paragraph, or an aircraft provided for in item (ii) of the preceding paragraph or item (i) of this paragraph;

四the loading and unloading, transport, storage, counting, appraisal and other similar provision of services pertaining to foreign goods (including the provision of these services, at the designated bonded areas, bonded warehouses, bonded exhibition sites and comprehensive bonded areas provided for in Article 29 (Types of Bonded Areas) of the Customs Act (referred to as "designated bonded areas, etc." in this item), pertaining to goods to be exported and goods for which import permission has been received, and, in the case of the provision of these services pertaining to specially exported goods provided for in Article 30, paragraph (1), item (v) (Restrictions on Places Where Foreign Goods May Be Placed) of that Act, limited to those at designated bonded areas, etc. and at the place of loading onto a ship or aircraft for the export of the specially exported goods, and transport between designated bonded areas, etc.);

五postal services or correspondence delivery conducted across Japan and areas outside Japan;

六the transfer or lending of assets listed in Article 6, paragraph (1), item (v), (vii) or (viii) that is made to a non-resident;

七in addition to those listed in Article 7, paragraph (1), item (iii) of the Act, item (iii) of the preceding paragraph, and items (i) through (v) of this paragraph, the provision of services made to a non-resident, other than the following:

イtransport or storage of assets located in Japan;

ロagency or brokerage for the sale and purchase, exchange or lease of real property located in Japan (including rights existing on real property);

ハeating, drinking or lodging in Japan;

ニservices equivalent to those listed in (a) through (c), the benefit of which is directly enjoyed in Japan.

一a person who has Japanese nationality and whose domicile or residence outside Japan for a continuous period of two years or more has been confirmed by documents specified by Ministry of Finance Order (including electronic or magnetic records pertaining to such documents (meaning electronic or magnetic records provided for in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in paragraph (6)); the same applies in item (ii) of the following paragraph);

二members of the United States armed forces and the civilian component provided for in Article 1 of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan, and their families.

一presenting the passport held by the person (in the case of a person who stays in Japan with permission for landing provided for in Article 14-2 or Articles 16 through 18 (Permission for Landing) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), the passport and the ship tourist landing permit, crew landing permit, emergency landing permit or shipwreck landing permit provided for in Article 14-2, paragraph (4), Article 16, paragraph (4), Article 17, paragraph (3) or Article 18, paragraph (4) of that Act; referred to as "passport, etc." in this item), or the display screen of a communications terminal device (including input/output devices) used by the person eligible for tax-free purchase on which information pertaining to the passport, etc. is displayed through an information system established and managed by the Digital Agency, to the business operator who operates the tax-free shop, and providing information pertaining to the passport, etc. to the business operator;

二presenting the documents specified by Ministry of Finance Order provided for in item (i) of the preceding paragraph to the business operator who operates the tax-free shop, and providing the information stated in the documents to the business operator.

一permission for a general-type tax-free shop (meaning a tax-free shop other than a vending-machine-type tax-free shop provided for in the following item; the same applies in the following Article and Article 18-5, paragraph (2), item (i)): the case where all of the following requirements are satisfied:

イthat it is a sales outlet operated by a business operator that satisfies all of the requirements listed in the items of Article 8, paragraph (7) of the Act;

ロthat the necessary system for properly carrying out the tax-free sale procedures (meaning, among the procedures carried out by a business operator that operates a tax-free shop for receiving the application of Article 8, paragraph (1) of the Act, those excluding the provision, etc. of purchase record information (meaning the provision of purchase record information pursuant to the first sentence of paragraph (2) of that Article and the receipt of customs confirmation information pursuant to the second sentence of paragraph (3) of that Article; the same applies through Article 18-5) and the retention of purchase record information and customs confirmation information pursuant to Article 8, paragraph (4) of the Act; the same applies through Article 18-5) has been established;

ハthat the necessary system for properly carrying out the provision, etc. of purchase record information has been established.

二permission for a vending-machine-type tax-free shop (meaning a tax-free shop at which the tax-free sale procedures pertaining to tax-exempt goods transferred at that sales outlet to persons eligible for tax-free purchase, and the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act, are carried out only by vending machines installed at that sales outlet; the same applies in Article 18-5, paragraph (2), item (ii)): the case where all of the following requirements are satisfied:

イthat the requirement listed in (a) of the preceding item is satisfied;

ロthat the sales outlet has installed only a single vending machine (limited to one designated by the Commissioner of the National Tax Agency in consultation with the Commissioner of the Japan Tourism Agency) that satisfies the standards established by the Minister of Finance as the standards for vending machines having the function of carrying out the tax-free sale procedures and the provision of purchase record information.

一measures to enable confirmation that the tax-exempt goods for which tax-free sale procedures are carried out at the tax-free procedure counter are identical to the tax-exempt goods transferred at the general-type tax-free shop;

二measures to enable confirmation that tax-free sale procedures have not yet been carried out for the tax-exempt goods for which tax-free sale procedures are carried out at the tax-free procedure counter;

三provision of other information necessary for the tax-free sale procedures carried out at the tax-free procedure counter.

一the business operator currently has no arrears of national taxes (limited to those for which collection of the amount of taxes in arrears is extremely difficult);

二the business operator has established the necessary system for properly carrying out the tax-free sale procedures at the tax-free procedure counter;

三the business operator is not a person whose permission for a tax-free shop has been rescinded pursuant to Article 8, paragraph (8) of the Act, or whose approval as an approved tax-free procedure business operator or as an approved transmission business operator provided for in Article 18-4, paragraph (1) has been rescinded pursuant to the following paragraph or paragraph (5) of the following Article, and for whom three years have not elapsed from the day of the rescission, and there are no other circumstances found to make it particularly inappropriate as an approved tax-free procedure business operator that establishes a tax-free procedure counter.

一the business operator currently has no arrears of national taxes (limited to those for which collection of the amount of taxes in arrears is extremely difficult);

二the business operator has established the necessary system for properly carrying out the provision, etc. of purchase record information;

三the business operator is not a person whose permission for a tax-free shop has been rescinded pursuant to Article 8, paragraph (8) of the Act, or whose approval as an approved tax-free procedure business operator or an approved transmission business operator has been rescinded pursuant to paragraph (5) of the preceding Article or the following paragraph, and for whom three years have not elapsed from the day of the rescission, and there are no other circumstances found to make it particularly inappropriate as an approved transmission business operator that carries out, upon entrustment under paragraph (1), the work pertaining to the provision, etc. of purchase record information.

一a business operator that intends to establish a temporary sales outlet that is deemed to be a general-type tax-free shop: the case where all of the following requirements are satisfied:

イthat the business operator has established the necessary system for accurately carrying out the work pertaining to the tax-free sale procedures and the provision, etc. of purchase record information at the temporary sales outlet;

ロthat the business operator is not a person whose permission for a tax-free shop has been rescinded pursuant to Article 8, paragraph (8) of the Act (excluding the part pertaining to item (iii)), or whose approval under Article 8, paragraph (10) of the Act has been rescinded pursuant to the following paragraph (excluding the part pertaining to item (iii)), and for whom three years have not elapsed from the day of the rescission, and that there are no other circumstances found to make it particularly inappropriate as a business operator that establishes a temporary sales outlet;

ハthat the business operator has obtained the permission under Article 8, paragraph (7) of the Act for a general-type tax-free shop.

二a business operator that intends to establish a temporary sales outlet that is deemed to be a vending-machine-type tax-free shop: the case where the requirements listed in (a) and (b) of the preceding item are satisfied.

一where it has violated the provisions of laws and regulations concerning consumption tax;