一Japan: the place where this Act is enforced;

二bonded area: a bonded area prescribed in Article 29 (Types of Bonded Areas) of the Customs Act (Act No. 61 of 1954);

三individual business operator: an individual who carries on a business;

四business operator: an individual business operator and a corporation;

四の二foreign business operator: an individual business operator who is a non-resident prescribed in Article 2, paragraph (1), item (v) (Definitions) of the Income Tax Act (Act No. 33 of 1965), and a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965);

五merging corporation: a corporation that continues to exist after a merger, or a corporation established by a merger;

五の二merged corporation: a corporation that has ceased to exist through a merger;

六splitting corporation: a corporation that has effected a corporate split;

六の二successor corporation in a company split: a corporation that has succeeded to the business of a splitting corporation through a corporate split;

七association or foundation without legal personality: an association or foundation that is not a corporation and that provides for a representative or administrator;

七の二qualified invoice issuer: a business operator that has received registration under Article 57-2, paragraph (1);

八transfer, etc. of assets: the transfer and lending of assets and the provision of services conducted for consideration as a business (including the transfer of assets in lieu of performance of an obligation and other acts specified by Cabinet Order as being similar to the transfer or lending of assets or the provision of services conducted for consideration);

八の二specified transfer, etc. of assets: provision of telecommunications services for businesses and provision of specified services;

八の三supply of telecommunications services: among transfers, etc. of assets, the provision of copyrighted works conducted via a telecommunications line (meaning works prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Copyright Act (Act No. 48 of 1970); including transactions pertaining to permission to use those works) and any other provision of services conducted via a telecommunications line (excluding the provision of services that mediate the communications of others by means of telephone, telegraph or other communications facilities), other than the provision of services conducted incidentally to another transfer, etc. of assets, such as notification of the result of another transfer, etc. of assets;

八の四provision of telecommunications services for businesses: among the supply of telecommunications services conducted by a foreign business operator, that for which the persons receiving the provision of services are ordinarily limited to business operators, judging from the nature of the services pertaining to that supply of telecommunications services or the terms and conditions of the transaction pertaining to that provision of services;

八の五provision of specified services: among transfers, etc. of assets, the provision of services specified by Cabinet Order, such as theatrical services, that is conducted by a foreign business operator (excluding that which falls under the supply of telecommunications services);

九taxable transfer, etc. of assets: transfers, etc. of assets other than those on which consumption tax is not to be imposed under Article 6, paragraph (1);

九の二taxable transfer, etc. of assets subject to the reduced rate: among taxable transfers, etc. of assets, those set forth in Appended Table 1;

十foreign goods: foreign goods prescribed in Article 2, paragraph (1), item (iii) (Definitions) of the Customs Act (including goods deemed to have been permitted for export under Article 73-2 (Goods Deemed to Have Been Permitted for Export) of that Act);

十一taxable goods: among foreign goods taken out of a bonded area (excluding correspondence prescribed in Article 3 (Objects of Taxation) of the Customs Act; the same applies in Article 4), those other than goods on which consumption tax is not to be imposed under Article 6, paragraph (2);

十一の二taxable goods subject to the reduced rate: among taxable goods, those set forth in Appended Table 1-2;

十三business year: a business year prescribed in Articles 13 and 14 (Business Year) of the Corporation Tax Act (for the national government, local governments and other corporations to which the provisions of those Articles do not apply, a fixed period specified by Cabinet Order);

十四base period: for an individual business operator, the year before the previous year, and for a corporation, the second business year preceding its business year (for a corporation for which that second preceding business year is less than one year, the period combining each business year that began during the period from the day before the day two years before the first day of its business year until the day on which one year has elapsed from that day).

十五inventory: goods, products, semi-finished products, work in process, raw materials and other assets specified by Cabinet Order;

十六adjustment-target fixed asset: buildings, structures, machinery and equipment, ships, aircraft, vehicles and transport equipment, tools, fixtures and fittings, mining rights and other assets specified by Cabinet Order as those whose value is not small;

十七final return, etc.: a return under Article 45, paragraph (1) (including a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes (Act No. 66 of 1962) that pertains to that return) and a return under Article 46, paragraph (1);

十八special return: a return under Article 47, paragraph (1) (limited to the case of paragraph (3) of that Article, and including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes that pertains to that return);

十九accessory tax: an accessory tax as prescribed in Article 2, item (iv) (Definitions) of the Act on General Rules for National Taxes;

二十interim payment: the amount of consumption tax to be paid pursuant to Article 48 (where, with respect to that amount, an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes has been submitted, or a reassessment has been made under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act, the amount of consumption tax after that return or reassessment).