Supplementary Provisions, Article 2Scope of Assets Included in Food and Drink Items

一among assets in which food (meaning food prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this Article) and assets other than food form or constitute a single asset (limited to those that form or constitute a single asset in advance and for which only the price of that single asset is indicated; hereinafter in this item referred to as "combined assets"), those for 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 Consumption Tax Act) is 10,000 yen or less and the proportion that the value of the portion relating to the food included in the combined asset accounts for in the value of the combined asset, calculated by a reasonable method, is two-thirds or more;

二among foreign goods prescribed in Article 2, paragraph (1), item (x) of the Consumption Tax Act in which food and assets other than food form or constitute a single asset (limited to those where the foreign goods fall under goods belonging to a single classification for the purposes of the Appended Table to the Customs Tariff Act (Act No. 54 of 1910); hereinafter in this item referred to as "combined goods"), those taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act; the same applies in Article 5, paragraph (1) and Article 14, paragraph (4) of the Supplementary Provisions) for which the amount that is the tax base for the consumption tax on the combined goods is 10,000 yen or less and the proportion that the value of the portion relating to the food included in the combined goods accounts for in the value of the combined goods, calculated by a reasonable method, is two-thirds or more.