一The transfer of food and drink items (meaning food (excluding liquor prescribed in Article 2, paragraph (1) (Definition and Types of Liquor) of the Liquor Tax Act (Act No. 6 of 1953); hereinafter in this item simply referred to as "food") prescribed in Article 2, paragraph (1) (Definitions) of the Food Labeling Act (Act No. 70 of 2013), and including those assets specified by Cabinet Order among assets in which food and assets other than food form or constitute a single asset; the same applies hereinafter in this item and in Appended Table 1-2) (the following taxable transfers, etc. of assets are not included);

イThe provision of meals by a person who carries on a restaurant business or any other business specified by Cabinet Order (meaning the provision of services of having food and drink items eaten or drunk at a place with facilities used for eating and drinking such as tables, chairs and counters, and not including the transfer of those food and drink items placed in take-out containers or wrapped);

ロThe provision of food and drink items accompanied by services such as heating, cooking or serving, performed at a place designated by the counterparty to the taxable transfer, etc. of assets (excluding the provision of food and drink items specified by Cabinet Order performed at 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) or at any other facility specified by Cabinet Order as a place where people live their lives).

二The transfer pursuant to a subscription contract for periodical purchase (meaning a contract that promises to supply that newspaper regularly and continuously to a person who intends to subscribe to that newspaper) of a newspaper that carries general social facts concerning politics, economics, society, culture, etc. under a fixed title (limited to a newspaper issued twice or more a week).