Article 70-11Scope of Businesses for Which Delivery of a Qualified Simplified Invoice Is Permitted

一retail business, restaurant business, photography business and travel business;

二the general passenger vehicle transportation business prescribed in Article 3, item (i), (c) (Types) of the Road Transportation Act (excluding that to which apply fares, etc. approved by the Minister of Land, Infrastructure, Transport and Tourism under Article 9-3, paragraph (1) (Fares and Charges for General Passenger Vehicle Transportation Business) of that Act as being such that acceptance of the transportation of passengers conducted as that general passenger vehicle transportation business is conducted only at business offices (meaning fares, etc. prescribed in that paragraph; the same applies hereinafter in this item), or fares, etc. fixed pursuant to paragraph (3) of that Article);

三parking lot business (limited to that which provides a place for parking automobiles or other vehicles to an unspecified and large number of persons);

四a business similar to the businesses set forth in the preceding three items that conducts transfers, etc. of assets to an unspecified and large number of persons.