一the facilities of the Japan Fisheries Research and Education Agency, National Research and Development Agency provided for in the Act on the Japan Fisheries Research and Education Agency, National Research and Development Agency (Act No. 199 of 1999), the facilities of the Marine Technical Education Agency, Independent Administrative Agency provided for in the Act on the Marine Technical Education Agency, Independent Administrative Agency (Act No. 214 of 1999), and the Civil Aviation College, Independent Administrative Agency provided for in the Act on the Civil Aviation College, Independent Administrative Agency (Act No. 215 of 1999);

二the Vocational Abilities Development Comprehensive University, vocational abilities development universities, vocational abilities development junior colleges and vocational abilities development schools provided for in the Vocational Abilities Development Promotion Act (Act No. 64 of 1969) (in the case of vocational abilities development universities, vocational abilities development junior colleges and vocational abilities development schools, limited to those established by the national government or a local government or by a vocational training corporation provided for in that Act);

三the facilities of the Japan Institute for Health Security provided for in the Act on Japan Institute for Health Security (Act No. 46 of 2023).

一the transfer or lending of a ship under Article 7, paragraph (1), item (iv) of the Act made to a person who operates a ship operation business provided for in Article 2, paragraph (2) (Definitions) of the Marine Transportation Act (Act No. 187 of 1949) (referred to as "ship operation business" in paragraph (2), item (i), (a) and item (ii)) or a ship leasing business provided for in Article 2, paragraph (10) of the Marine Transportation Act (referred to as "ship leasing business" in paragraph (2), item (i), (a) and item (ii));

二the transfer or lending of an aircraft under Article 7, paragraph (1), item (iv) of the Act made to a person who operates an air transport business provided for in Article 2, paragraph (18) (Definitions) of the Civil Aeronautics Act (Act No. 231 of 1952) (referred to as "air transport business" in paragraph (2), item (i), (b) and item (ii));

三the repair of a ship provided for in item (i) or an aircraft provided for in the preceding item that is carried out at the request of a person provided for in item (i) or the preceding item.

一the transfer, lending or repair of a ship or aircraft used exclusively for the transport of passengers or cargo between areas outside Japan, which is any of the following:

イthe transfer or lending of a ship made to a person who operates a ship operation business or ship leasing business;

ロthe transfer or lending of an aircraft made to a person who operates an air transport business;

ハthe repair of a ship or aircraft that is carried out at the request of a person provided for in (a) or (b);

二the transfer or lending of a container used exclusively for the transport of cargo across Japan and areas outside Japan or between areas outside Japan (meaning a container provided for in Article 2, item (i) (Definitions) of the Act on Special Provisions of the Customs Act, etc. Incidental to Enforcement of the "Customs Convention on Containers" and the "Customs Convention on the International Transport of Goods under Cover of TIR Carnets" (Act No. 65 of 1971)) that is made to a person who operates a ship operation business, ship leasing business or air transport business (referred to as a "ship operator, etc." in this item and the following item), or the repair of such a container that is carried out at the request of a ship operator, etc.;

三the provision of services such as pilotage, guidance and other assistance for entering or leaving a port or taking off or landing, or pertaining to the provision of facilities for entering or leaving a port, taking off or landing, anchoring or parking, and other similar provision of services (including the lending of such facilities), that is made to a ship operator, etc. in respect of a ship provided for in item (i) of the preceding paragraph or item (i) of this paragraph, or an aircraft provided for in item (ii) of the preceding paragraph or item (i) of this paragraph;

四the loading and unloading, transport, storage, counting, appraisal and other similar provision of services pertaining to foreign goods (including the provision of these services, at the designated bonded areas, bonded warehouses, bonded exhibition sites and comprehensive bonded areas provided for in Article 29 (Types of Bonded Areas) of the Customs Act (referred to as "designated bonded areas, etc." in this item), pertaining to goods to be exported and goods for which import permission has been received, and, in the case of the provision of these services pertaining to specially exported goods provided for in Article 30, paragraph (1), item (v) (Restrictions on Places Where Foreign Goods May Be Placed) of that Act, limited to those at designated bonded areas, etc. and at the place of loading onto a ship or aircraft for the export of the specially exported goods, and transport between designated bonded areas, etc.);

五postal services or correspondence delivery conducted across Japan and areas outside Japan;

六the transfer or lending of assets listed in Article 6, paragraph (1), item (v), (vii) or (viii) that is made to a non-resident;

七in addition to those listed in Article 7, paragraph (1), item (iii) of the Act, item (iii) of the preceding paragraph, and items (i) through (v) of this paragraph, the provision of services made to a non-resident, other than the following:

イtransport or storage of assets located in Japan;

ロagency or brokerage for the sale and purchase, exchange or lease of real property located in Japan (including rights existing on real property);

ハeating, drinking or lodging in Japan;

ニservices equivalent to those listed in (a) through (c), the benefit of which is directly enjoyed in Japan.