Appended Table 2

一The transfer and lending of land (including rights existing on land) (excluding the case of allowing temporary use and other cases specified by Cabinet Order);

二The transfer of securities prescribed in Article 2, paragraph (1) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) and other things specified by Cabinet Order as being similar thereto (excluding those specified by Cabinet Order as pertaining to rights to use golf courses and other facilities), and of means of payment prescribed in Article 6, paragraph (1), item (vii) (Definitions) of the Foreign Exchange and Foreign Trade Act (excluding collection items and other things specified by Cabinet Order) and other things specified by Cabinet Order as being similar thereto (referred to as "securities, etc." in Appended Table 2-2);

三The lending of assets, comprising loans for which interest is the consideration and other assets specified by Cabinet Order, the provision of services as a guarantee of credit, the provision of services for which the consideration is trust fees pertaining to a Jointly Managed Trust prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Income Tax Act, a Bond Investment Trust prescribed in item (xv) of that paragraph, or a Bond-Based Investment Trust prescribed in item (xv)-2 of that paragraph, and the provision of services for which the consideration is insurance premiums (excluding the provision of services for which the consideration is insurance premiums (limited to the amount of the portion equivalent to the amount of expenses) pertaining to a contract specified by Cabinet Order under which those insurance premiums are to be paid divided into the amount of expenses required for the administrative work pertaining to the provision of those services and the other portion), and other things specified by Cabinet Order as being similar to these;

四The transfer of the following assets:

イThe transfer of postage stamps and other tokens indicating postal charges prescribed in Article 1 (Definitions) of the Act on Shops for Postal Stamps, etc. (Act No. 91 of 1949) (hereinafter in this item and Appended Table 2-2 referred to as "postage stamps, etc.") carried out by Japan Post Co., Ltd., and the transfer of postage stamps, etc. at a facility that carries out the entrusted business prescribed in Article 7, paragraph (1) (Establishment of Post Office Branches and Designation of Trustees) of the Post Office Branch Act (Act No. 213 of 1949) or at a shop for postage stamps, etc. prescribed in Article 3 (Establishment of Shops for Postal Stamps, etc.) of the Act on Shops for Postal Stamps, etc. (including a place covered by the approval under the provisions of Article 4, paragraph (3) (Sale of Postal Stamps, etc.) of that Act (hereinafter in this item referred to as an "approved sales outlet")), or of the stamps listed in the items of Article 3, paragraph (1) of the Act on Payment of Government Charges with Stamps (Act No. 142 of 1948) or the motor vehicle inspection and registration stamps prescribed in Article 4, paragraph (1) of that Act (referred to collectively as "stamps" in that table) at a place provided for in the items of Article 3, paragraph (1) (Places for Selling Stamps) of that Act (including an approved sales outlet) or a place prescribed in Article 4, paragraph (1) (Places for Selling Motor Vehicle Inspection and Registration Stamps) of that Act;

ロThe transfer of certificate stamps (meaning certificate stamps pertaining to the collection of usage charges or fees prescribed in Article 231-2, paragraph (1) of the Local Autonomy Act and certificate stamps pertaining to collection by certificate stamps prescribed in Article 1, paragraph (1), item (xiii) of the Local Tax Act (including the case where applied mutatis mutandis pursuant to paragraph (2) of that Article); the same applies in Appended Table 2-2) carried out by a local government or a sales agent (meaning a person designated on the basis of a Prefectural or Municipal Ordinance prescribed in Article 231-2, paragraph (1) (Method of Revenue Collection by Certificate Stamps, etc.) of the Local Autonomy Act (Act No. 67 of 1947) (including the case where applied mutatis mutandis pursuant to Article 292 (Application Mutatis Mutandis of Provisions Concerning Ordinary Local Governments) of that Act; the same applies hereinafter in this item) and in Article 158, paragraph (6) (Method of Collecting Automobile Tax), Article 290, paragraph (3) (Procedures for Collection by Certificate Stamps of Prefectural Non-Statutory Ordinary Taxes), Article 451, paragraph (6) (Method of Collecting Light Motor Vehicle Tax), Article 698, paragraph (3) (Procedures for Collection by Certificate Stamps of Municipal Non-Statutory Ordinary Taxes), Article 700-69, paragraph (3) (Procedures for Collection by Certificate Stamps of Hunting Tax) and Article 733-27, paragraph (3) (Procedures for Collection by Certificate Stamps of Non-Statutory Purpose Taxes) of the Local Tax Act (Act No. 226 of 1950) (including the case where these provisions are applied mutatis mutandis pursuant to Article 1, paragraph (2) (Terms) of that Act));

ハThe transfer of goods vouchers (meaning gift certificates and other certificates, whatever their names, that represent a right to claim the delivery of goods, and excluding those that fall under postage stamps, etc.) and other things specified by Cabinet Order as being similar thereto (referred to as "goods vouchers, etc." in Appended Table 2-2).

五The provision of services set forth below:

イThe provision of services pertaining to the following affairs that the national government, a local government, a corporation listed in Appended Table 3, or any other person commissioned or designated by the national government or a local government pursuant to laws and regulations carries out pursuant to laws and regulations, for which the collection of fees, patent fees, petition fees or other charges is pursuant to laws and regulations (excluding those specified by Cabinet Order):

（１）Registration, recordation, patent, license, permission, authorization, approval, accreditation, confirmation and designation;

（２）Inspection, approval testing, examination, review, certification, and training courses;

（３）Issuance of official documents (including reissuance and replacement issuance), renewal, correction, viewing, and copying;

（４）Adjudication and other dispute resolution;

ロThe provision of services specified by Cabinet Order as being similar to the provision of services set forth in (a);

ハThe provision of services for which the consideration is a fee under Article 62, paragraph (4) (Execution Officers) of the Courts Act (Act No. 59 of 1947) or Article 7, paragraph (1) (Fees, etc.) of the Notary Act (Act No. 53 of 1908);

ニThe provision of services pertaining to foreign exchange business prescribed in Article 55-7 (Reporting on Matters Concerning Foreign Exchange Business) of the Foreign Exchange and Foreign Trade Act (excluding business pertaining to intermediation, brokerage or agency in the acquisition from non-residents of negotiable certificates of deposit prescribed in Article 10, paragraph (2), item (v) (Scope of Services) of the Banking Act (Act No. 59 of 1981) and other business specified by Cabinet Order);

六Transfers, etc. of assets as the following medical treatment or medical care, or as anything similar thereto (limited, for those among them specified by the Minister of Finance such as the provision of a special hospital room, to the portion equivalent to the amount specified by the Minister of Finance):

イBenefits for medical treatment under the provisions of the Health Insurance Act (Act No. 70 of 1922), the National Health Insurance Act (Act No. 192 of 1958), the Mariners Insurance Act (Act No. 73 of 1939), the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) (including the case where its provisions are to be followed pursuant to Article 22, paragraph (1) (Medical Treatment, etc.) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952)), the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) or the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953), medical treatment pertaining to the payment of dietary treatment expenses for inpatients, living support expenses for inpatients, medical expenses combined with treatment outside insurance coverage, medical expenses, dependent's medical expenses or special medical expenses under those provisions, and designated home nursing pertaining to the payment of medical expenses for home-nursing or dependent's medical expenses for home-nursing under those provisions;

ロBenefits for medical treatment under the provisions of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), medical treatment pertaining to the payment of dietary treatment expenses for inpatients, living support expenses for inpatients, medical expenses combined with treatment outside insurance coverage, medical expenses or special medical expenses under those provisions, and designated home nursing pertaining to the payment of medical expenses for home-nursing under those provisions;

ハMedical care under the provisions of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950), medical care pertaining to the provision of medical care for medical assistance and cash benefits for medical assistance under the provisions of the Public Assistance Act (Act No. 144 of 1950), medical care pertaining to the provision of medical care and the payment of medical expenses or general disease medical expenses under the provisions of the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994), and medical care pertaining to the payment of self-reliance support medical expenses, long-term care medical expenses or standard-eligible long-term care medical expenses under the provisions of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005);

ニMedical treatment pertaining to the provision of benefits for medical treatment and the payment of medical expenses under the provisions of the Act on Compensation for Pollution-related Health Damage (Act No. 111 of 1973);

ホMedical treatment pertaining to the provision of medical treatment benefits and the payment of medical treatment expenses under the provisions of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947), and medical care pertaining to the medical measures taken, and the payment of the expenses required for medical care, as a project to promote social reintegration of workers into society under the provisions of that Act;

ヘMedical treatment, for a victim who is to receive payment of an amount of damages under the provisions of the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955) (including payment to compensate for damage under the provisions of Article 72, paragraph (1), items (i) and (ii) (Operations) of that Act), pertaining to that payment;

トAnything specified by Cabinet Order as being similar to the medical treatment or medical care set forth in (a) through (f);

七The following transfers, etc. of assets (excluding those falling under the provisions of the preceding item):

イIn-home services pertaining to the payment of in-home long-term care service expenses under the provisions of the Long-Term Care Insurance Act (Act No. 123 of 1997) (limited to home-visit care, home-visit bathing care, and others specified by Cabinet Order), facility services pertaining to the payment of long-term care facility service expenses (excluding those specified by Cabinet Order), and other things specified by Cabinet Order as being similar thereto;

ロTransfers, etc. of assets conducted as the social welfare services prescribed in Article 2 (Definitions) of the Social Welfare Act and the offender rehabilitation services prescribed in Article 2, paragraph (1) (Definitions) of the Offender Rehabilitation Services Act (Act No. 86 of 1995) (excluding those conducted on the basis of work as production activity in a project operating a facility designed to support persons with disabilities or a sheltered workshop prescribed in Article 2, paragraph (2), item (iv) or (vii) of the Social Welfare Act, a certified employment training project for needy persons prescribed in paragraph (3), item (i)-2 of that Article, a project operating a community activity support center prescribed in item (iv)-2 of that paragraph, or a disability welfare service project prescribed in that item (limited to a project providing nursing care for daily life, employment selection support, employment transition support or continuous employment support prescribed in Article 5, paragraph (7) or paragraphs (13) through (15) (Definitions) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities), and those specified by Cabinet Order);

ハThose specified by Cabinet Order as being similar to the transfers, etc. of assets set forth in (b);

八Transfers, etc. of assets pertaining to midwifery by physicians, midwives and other persons who establish medical facilities (excluding those falling under the provisions of item (vi) and the preceding item, (a) and (b));

九The provision of services for which the consideration is a burial fee pertaining to burial prescribed in Article 2, paragraph (1) (Definitions) of the Graveyards and Burials Act (Act No. 48 of 1948) or a cremation fee pertaining to cremation prescribed in paragraph (2) of that Article;

十The transfer, lending and other transfers, etc. of assets specified by Cabinet Order, of goods specified by Cabinet Order as having special properties, structure or functions for use by persons with physical disabilities (referred to as "goods for persons with physical disabilities" in Appended Table 2-2);

十一The following provision of services relating to education (limited to the portion conducted in consideration of tuition, entrance fees, facility and equipment fees and other charges specified by Cabinet Order):

イThe provision of services that a person who establishes a school prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947) conducts as education at that school;

ロThe provision of services that a person who establishes a specialized training college prescribed in Article 124 (Specialized Training Colleges) of the School Education Act conducts as education in the upper secondary course, specialized course or general course prescribed in Article 125, paragraph (1) (Courses) of that Act, or in the advanced course prescribed in Article 125-2, paragraph (1) (Advanced Courses) of that Act, of that specialized training college;

ハThe provision of services that a person who establishes a miscellaneous school prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of the School Education Act conducts as education at that miscellaneous school (limited to education whose period of study is one year or more and which satisfies the other requirements specified by Cabinet Order);

ニThose specified by Cabinet Order as being similar to the provision of services relating to education set forth in (a) through (c);

十二The transfer of a textbook prescribed in Article 34, paragraph (1) (Textbooks at Elementary Schools) of the School Education Act (including the case where applied mutatis mutandis pursuant to Article 49 (Lower Secondary Schools), Article 49-8 (Compulsory Education Schools), Article 62 (Upper Secondary Schools), Article 70, paragraph (1) (Secondary Education Schools) and Article 82 (Schools for Special Needs Education) of that Act) (referred to as a "textbook" in Appended Table 2-2);