Appended Table 2-2 — Consumption Tax Act

Appended Table 2-2

別表第二の二（第六条関係）

Securities, etc. (including any medium specified by Ministry of Finance Order on which is recorded, out of the means of payment prescribed in Article 6, paragraph (1), item (vii) of the Foreign Exchange and Foreign Trade Act, one set forth in (c) of that item);

有価証券等（外国為替及び外国貿易法第六条第一項第七号に規定する支払手段のうち同号ハに掲げるものが入力されている財務省令で定める媒体を含む。）

Postage stamps and similar items;

郵便切手類

Stamps;

印紙

Certificate stamps;

証紙

Goods vouchers, etc.;

物品切手等

Goods for persons with physical disabilities;

身体障害者用物品

Textbooks.

教科用図書

Cited by6

Defined terms5

securities, etc.
有価証券等（ゆうかしょうけんとう）
In item (ii) of Appended Table 2 and in Appended Table 2-2, securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act and similar items a Cabinet Order (政令) specifies (other than rights to use golf courses or other facilities that it specifies), and means of payment (支払手段) as defined in Article 6, paragraph (1), item (vii) of the Foreign Exchange and Foreign Trade Act — banknotes, government notes and coins, cheques, bills of exchange, postal money orders, letters of credit and the like — other than collectors' items and others it specifies, with similar items it specifies.
Appended Table 2, item (ii)See it in the glossary
certificate stamp
証紙（しょうし）
In item 4 of Appended Table 2 (別表第二) and in Appended Table 2-2, a certificate stamp by which a local government collects usage fees or charges under Article 231-2, paragraph (1) of the Local Autonomy Act, or local taxes by certificate-stamp collection (証紙徴収) under Article 1, paragraph (1), item (xiii) of the Local Tax Act — payment of a local tax with stamps the local government issues, without a tax notice.
地方自治法第二百三十一条の二第一項に規定する使用料又は手数料の徴収に係る証紙及び地方税法第一条第一項第十三号（同条第二項において準用する場合を含む。）に規定する証紙徴収に係る証紙
Appended Table 2, item (iv), (b)See it in the glossary
goods vouchers, etc.
物品切手等（ぶっぴんきってとう）
In item (iv) of Appended Table 2 and in Appended Table 2-2, a goods voucher (物品切手) — a gift certificate or any other certificate, whatever its name, representing a right to claim delivery of goods, other than postal stamps, etc. (郵便切手類) — and similar items a Cabinet Order (政令) specifies.
Appended Table 2, item (iv), (c)See it in the glossary
goods for persons with physical disabilities
身体障害者用物品（しんたいしょうがいしゃようぶっぴん）
Goods that a Cabinet Order (政令) designates as having special properties, structure or functions for use by persons with physical disabilities.
Appended Table 2, item (x)See it in the glossary
textbook
教科用図書（きょうかようとしょ）
In item (xii) of Appended Table 2 and in Appended Table 2-2, a textbook as referred to in Article 34, paragraph (1) of the School Education Act, including as applied to lower and upper secondary schools, compulsory education schools, secondary education schools and special needs schools: a textbook approved by the Minister of Education, Culture, Sports, Science and Technology, or one of which that Ministry is named as author, which elementary schools, and the other schools through those provisions, must use.
Appended Table 2, item (xii)See it in the glossary

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as amended by Science Council of Japan Act (Act No. 70 of 2025)日本学術会議法

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