第三条（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等）
Supplementary Provisions, Article 3Scope of Businesses Providing Meals That Are Not Included in the Transfer of Food and Drink Items, etc.
The business specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i), (a) of the Supplementary Provisions of the Amending Act is a business of having food and drink items (meaning food and drink items prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act; the same applies in the following paragraph) eaten or drunk on the spot, such as the restaurant business prescribed in Article 34-2, item (ii) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953).
改正法附則第三十四条第一項第一号イに規定する政令で定める事業は、食品衛生法施行令（昭和二十八年政令第二百二十九号）第三十四条の二第二号に規定する飲食店営業その他の飲食料品（同項第一号に規定する飲食料品をいう。次項において同じ。）をその場で飲食させる事業とする。
The facilities specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i), (b) of the Supplementary Provisions of the Amending Act are the facilities set out in the following items, and the provision of food and drink items specified by Cabinet Order prescribed in item (i), (b) of that paragraph is, according to the category of facilities set out in the following items, the provision of food and drink items specified in the relevant item (limited to the provision of food and drink items that meet the criteria determined by the Minister of Finance, and excluding transfers, etc. of assets designated by the Minister of Finance under Article 14-2, paragraphs (1) through (3) of the Order for Enforcement of the Consumption Tax Act):
改正法附則第三十四条第一項第一号ロに規定する政令で定める施設は、次の各号に掲げる施設とし、同項第一号ロに規定する政令で定める飲食料品の提供は、次の各号に掲げる施設の区分に応じ当該各号に定める飲食料品の提供（財務大臣の定める基準に該当する飲食料品の提供に限り、消費税法施行令第十四条の二第一項から第三項までの規定により財務大臣が指定する資産の譲渡等を除く。）とする。
a fee-based home for the elderly prescribed in Article 29, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) for which the notification under the provisions of that paragraph has been made (excluding one that falls under the facilities set out in the following item): the provision of food and drink items that a person who establishes or operates that fee-based home for the elderly conducts for its residents (limited to those who fall under requirements such as age specified by Ministry of Finance Order);
a housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) that has received the registration prescribed in Article 6, paragraph (1) of that Act: the provision of food and drink items that a person who establishes or operates that housing for the elderly with services conducts for the residents of that housing for the elderly with services;
高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項に規定する登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅 当該サービス付き高齢者向け住宅を設置し、又は運営する者が、当該サービス付き高齢者向け住宅の入居者に対して行う飲食料品の提供
the facilities of the compulsory education schools prescribed in Article 3, paragraph (2) of the School Lunch Program Act (Act No. 160 of 1954): the provision of food and drink items that the founder of those compulsory education schools conducts for all of their pupils or students as school lunches (meaning school lunches prescribed in paragraph (1) of that Article; the same applies in item (vi));
the facilities of the high school with night courses prescribed in Article 2 of the Act on School Lunch Program for High School with Night Courses (Act No. 157 of 1956): the provision of food and drink items that the founder of that high school conducts, as the night school lunches prescribed in that Article, for all of the students who receive the education conducted in those night courses;
夜間課程を置く高等学校における学校給食に関する法律（昭和三十一年法律第百五十七号）第二条に規定する夜間課程を置く高等学校の施設 当該高等学校の設置者が、当該夜間課程において行う教育を受ける生徒の全てに対して同条に規定する夜間学校給食として行う飲食料品の提供
the facilities of the kindergarten section or high school section of a school for special needs education prescribed in Article 2 of the Act on School Lunch Program for Kindergarten Section and High School Section of Schools for Special Needs Education (Act No. 118 of 1957): the provision of food and drink items that the founder of that school for special needs education conducts, as the school lunches prescribed in that Article, for all of its infants or students;
特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条に規定する特別支援学校の幼稚部又は高等部の施設 当該特別支援学校の設置者が、その幼児又は生徒の全てに対して同条に規定する学校給食として行う飲食料品の提供
the facilities of a kindergarten prescribed in Article 1 of the School Education Act (Act No. 26 of 1947): the provision of food and drink items that the founder of that kindergarten conducts, in conformity with school lunches, for all of the infants who receive education at its facilities;
学校教育法（昭和二十二年法律第二十六号）第一条に規定する幼稚園の施設 当該幼稚園の設置者が、その施設で教育を受ける幼児の全てに対して学校給食に準じて行う飲食料品の提供
a dormitory established at a school for special needs education prescribed in Article 1 of the School Education Act pursuant to Article 78 of that Act: the provision of food and drink items that the founder of that dormitory conducts for the infants, pupils or students who board in that dormitory.
略称規定附則第二条第一項
所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）附則第三十四条第一項第一号に規定する政令で定める資産は、次に掲げる資産とする。
わかりやすく言うと
所得税法等の一部を改正する法律（平成二十八年法律第十五号）のことです。平成二十八年政令第百四十八号の附則で使う略称です。
定義附則第三条第一項・この規定及び附則第三条第二項の中だけ
同項第一号に規定する飲食料品
わかりやすく言うと
食品表示法でいう食品（すべての飲食物から医薬品、医薬部外品、再生医療等製品を除き、添加物を含むもの）から酒税法でいう酒類を除いたものです。食品と食品以外のものが一つの資産になっているもののうち政令で定めるものも含みます（平成二十八年法律第十五号の附則第三十四条第一項第一号）。
定義附則第三条第二項第三号・この規定及び附則第三条第二項第六号の中だけ
同条第一項に規定する学校給食
わかりやすく言うと
学校給食法第二条に掲げる目標を達成するために、小学校や中学校などの義務教育諸学校で、その児童や生徒に対して実施される給食のことです（学校給食法第三条第一項）。