+ All Categories
Transcript

Japan Tax & Public Procurement Helpdesk

(Disclaimer: This guide is a provisional and abridged translation of the official application guidelines for filling in the Unified Supplier Qualifications application, no rights can be drawn from using this document in any form.)

Obtaining Unified Supplier Qualification (touitsu shikaku shinsa)

- A practical Guide -

2016-2020 edition

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

1

Japan Tax & Public Procurement Helpdesk

Introduction

Companies that wish to supply goods and services to Japanese government entities need to obtain supplier qualification in order to be eligible to take part in bid on government tenders. For national government institutions, and organisations falling directly under the jurisdiction of those institutions, the so-called Unified Supplier Qualification System or touitsushikakushisa exists.

This system means that prospective suppliers can apply at one of the participating institutions and will receive a qualification valid for a large number of national and regional government entities and their affiliated organizations. (List here) The application is free of charge and will take a few weeks to be processed at the most, if all documentation is present. The qualification is valid for a maximum period of three years, currently until March 2020, depending on the time the application is done. After this period, the application will need to be repeated i.e. there is no automatic renewal.

The review for the Unified Supplier Qualification will result in a classification ranging from A to D, which largely depend on the size of the company. In the majority of tenders it is stipulated which class of companies is eligible to place bids, although many tenders place no restrictions. All documentation required needs to be submitted in Japanese, foreign documents will need to have Japanese translations added.

It is possible to apply online once all documentation has been prepared. It is also possible to do part of the application online and send attached documentation separately by mail. In practice however, it is advised to do the application in person or by a representative and have the documentation checked on the spot.

Necessary documentation

The following documents need to be prepared for the application (In case of mailed application). Documents issued by public offices must be less than 3 months old and documents must be clearly printed.

Document Original/Copy

Japanese translation needed?

Mandatory

Application Form (Excel version) (PDF Version) O YDocuments showing company registration issued by appropriate legal authority in the country of residence

C Y Y

Documents pertaining payment of taxes in the country of residence, issued by legally capable office or competent authority.(If not available an abbreviated statement is sufficient.)

C Y Y

Financial statements (of one business year) C/O Y YBusiness record/history O - YCopy of earlier Notification of Qualification (in case of C - I.A.

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

2

Japan Tax & Public Procurement Helpdesk

renewal)Letter of attorney (If applicable) O Y I.A.Pledge and List of executives O - Y

Points of attention for application by foreign companies

1. In Japan people usually sign with a personal seal, this can be replaced by a signature;

2. If you do not have company registration in Japan, you will have to submit similar documents from your country issued by relevant offices;

3. All foreign language documents need to have Japanese translations attached;

4. Amounts must be written down in Japanese yen, use the exchange rate on the date of application, as stipulated by law. Look here for more information about the exchange rates;

5. The Notification of the qualifications review is in principle only sent within Japan. If no office is present in Japan, please apply via a letter of attorney and a representative. Please note here that the notifications have been sent to offices abroad.

6. If you have a registered Japanese subsidiary/branch, please apply as your branch

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

3

Japan Tax & Public Procurement Helpdesk

How to fill in the application

In the following it is explained how to fill in the application. It is however strongly recommended to have a person knowledgeable with the Japanese language to fill in the documents. The JT&PP Helpdesk can assist you with this.

Application periodThere is usually a set period for application in January at the beginning of a new period, but it is also possible to apply afterwards. If you apply within the set period, the qualification will be valid for the whole three years. Outside of this period it will be valid for the remainder of the period of three years. The application form to be used during the set period can be found here (Excel), the application used outside of the set period is found here (PDF). The following explanation refers to the second type of application. Please open this link for the PDF version with comments added to explain the document.

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

4

Japan Tax & Public Procurement Helpdesk

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

Years Qualification“28-29-30”

Date of application(Japanese year notation)

Position representative

Company Name

Name representative

Signature

Attached documents

Company registration

Company history

Proof of tax payment

(company) Proof of tax payment

(individual)

Financial docs(company)

Financial docs(individual)

Previous qualification

Pledge/List of

executives Letter of attorney

Foreign character

notification Other ID documents

5

Japan Tax & Public Procurement Helpdesk

Page 1

Fill in the years for which the qualification should be valid: “28・29・30” on the solid line after 平成. The following section is the date of application and name of company and name and position of representative

Attached documents (添付書類) Tick for each of the attached document you submit.Boxes below the line are for administrative purposes, and do not need to be filled in.

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

Company namefunction

Name of representative

Date of application

Signature of representative

Item Items to fill in01 Regular period or extraordinary period. Already circled in PDF version02 1 New or 2 Renewal (only in case of consecutive period)03 Type of business

1. Partnerships: (Limited to partnerships based upon the public demand guidelines) consortia, joint cooperatives, commercial and industrial cooperatives, federations of commercial and industrial cooperatives, shopping district promotion cooperatives, and federations of shopping district promotion cooperatives

2. Public service corporations: National universities, incorporated administrative agencies (as set by the Minister of Finance), general incorporated associations, (limited to non-profit entities), general incorporated foundations (limited to non-profit entities), incorporated medical institutions, incorporated educational institutions, other public service corporations in accordance with the corporate tax law, and special not for profit entities and NPOs

3. Others (Stock corporations etc.) All public entities (corporate bodies) not falling under 1 or 2 which in principle can obtain a Certificate of Registration

4. Individuals: In the case a business is run by an individual, private offices, individual association not publicly approved, and private association which cannot obtain corporate registration, but can submit Certificate of tax payment (3 of 2)

5. Others (Those not falling under 1 to 4) Foreign registered companies need to select this option

04 Public demand eligibility partnership Certificate number

Not applicable for individual foreign entities, unless they have registered in Japan as a public demand eligibility partnership

05 Business code

Make sure to fill in this 10-digit code if you are renewing your qualification, not necessary for new applications

06 Company registry number

(If you are registered in Japan, fill in your 13-digit company code here)

6

Japan Tax & Public Procurement Helpdesk

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

Postal code, leave open if foreign address

Adress of main office, corresponds with company registration document, or tax statement

Company name

Furnigana bar, write address in katakana script

Furnigana bar, company name in katakana script

Name of representative

Furnigana bar, write name of representative in katakana script

Postiion of representative (same as on company registration)

Date of company establishment

Department/Affiliation of the person in charge of application Name of person in charge of application

Furnigana bar, write name of person in charge in katakana script

Address of person in charge of application

Options where to send the notification

Furnigana bar

Telephone number of the person in charge of application Fax number (or email address of the person in charge of

application

Main line of business activity (Only one option possible)

7

Japan Tax & Public Procurement Helpdesk

Page 2

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

8

Japan Tax & Public Procurement Helpdesk

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

07 Postal code Postal code of the address on the Certificate of Registration. If foreign postal code leave open

08 Address Address (furigana) top row: please fill in in katakana scriptAddress (in Roman letters) Second row. Also write your postal code here.Individuals address as written on Tax StatementIn the case of foreign business, the address of the main office of the company needs to be written down. .

09 Company name

Company name in the bottom row. Furigana in top row in katakana scriptName should be exactly the same as in the attached company registration document

10 Name of legal representative

Fill in name and position of legal representative of the company. Position in top row. In the middle row write down name in katakana script. In lowest row the full name of the representativeIn case of a foreign company, if there is registration of a branch office in Japan, write down the position of the representative of in Japan, in other cases write down the name and position of the representative at the main office abroad.

11 Date of establishment

Write in YYYY 年 MM 月 DD 日 format. Make sure it corresponds exactly with the documents that you submit.

12 Person in charge

Write down the person who is in charge of handling the application and who is able to answer to questions from the reviewing organisations.If you have appointed a representative, write down the name of the representative, as in the letter of attorney.Left column: Name of organisation or department. Right column: Write name in katakana in top row, full name in bottom row.

13 Postal code, address and sending options

Left boxes: Fill in postal code of the person in charge of the application inside Japan. Right boxes: select option where to send the notification of qualification: 1. Company address; 2 representative/person in chargeLower box:Address of the person in charge of application or representative, with furigana bar for writing information in katakana script.

14 Telephone number and fax number

Telephone number (left box) (of the person responsible for the application) In the designated spaces (country number + city number + local number) and fax number (instead of fax number email address can also be written.

15 Main line of business

Select the most important line of business on the basis of ratio of turnover, by circling one of the letters. (You can choose only one) This may differ from the line of business that you are applying for.1. Manufacturing of goods

a. Rubber goodsThese are goods classified as sub-category 19 of Class E of the ‘Japan Standard Industry Classification’ (Rubber products manufacturing industries)

b. Others2. Sales of goods

c. WholesaleAs specified in Class E sub-categories 50-55 of the ‘Japan standard industrial classification’

d. RetailAs specified in Class E sub-categories 56-61 of the ‘Japan standard industrial classification’

3. Servicese. Software and IT services

As specified in Class G, sub-category 39 (IT service industry) of the Japan standard industrial classification’

f. Hotel businessAs specified in Class M, sub-category 75 (Hotel business) of the Japan standard industrial classification’

g. Service IndustryAs specified in Class G, subsection 38 (broadcasting) and sub-subsection 411 (Video production and distribution business), 412 Audio production and distribution business), 415 (advertising business), and 416 (Service business accompanying the production of film, audio and written information), Class K (Real estate, leasing companies) sub-sub section 693 (car park services), and sub section 70 (Leasing of goods), Class L (academic research, specialist and technological services), Class N (Livelihood services,

9

Japan Tax & Public Procurement Helpdesk

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

Areas where you wish to have the qualifications valid (multiple or all is possible to select) Write address etc. of your company for each selected region

Hokkaido

Write circle for each region

Kanto-koshinetsu

Tokai Hokuriku

Kinki

Chugoku

Shikoku

Hokkaido

Tohoku

Company namePostal code

Company address

10

Japan Tax & Public Procurement Helpdesk

Page 3

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

16 Regions where you wish to engage in competitive bidding. Write a circle in the first column if you want to participate in that region (Hokkaido, Tohoku, Kansai-Koshinetsu, Toukai-Hokuriku, Kinki, Chuugoku, Shikoku, Kyuushuu-Okinawa regions)Notes:

- In case you do not representative offices present in Japan, write the address of your company in the space for each of the regions.

- Please write down for each region, the name, address and contact-information of the main company (main subsidiary) that is primarily in charge of concluding the contracts, not the executive offices.

- Only one office per region can be chosen- It is possible for one department in charge to take part in bidding

in various regions

11

Japan Tax & Public Procurement Helpdesk

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

Circle main category (multiple possible)

Circle sub-categories (multiple possible

Manufacturing of goods Sales of goods Provision of services

Purchase of goods

12

Japan Tax & Public Procurement Helpdesk

Page 4

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

17 Kind of qualifications desired

Select from the 4 categories, what kind of products or services for which you wish to obtain qualifications by writing a circle in the top of the column. (Multiple is possible) Then select the types of goods and services in each of the categories.For the translation of each of the numerical categories see here.

13

Japan Tax & Public Procurement Helpdesk

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

Amounts in 1000 of yen

2 Starting Year/Month of last closed financial year18 Turnover/Sales

Average sales over past two years (1000s yen)

In case, turnover/sales are 0, circle reason

1. Construction consultant2. New company/Sleeping Company3 Other

Equity Capital (how to fill in see explanation on next page)

Foreign campital (how to fill in see explanation below

22 Deemed large company Explanation see below

23 years in business

24. NO. of regular employees

24. Value of fixed assets (Explanation see below)

25. Description of main fixed assets (See explanation

below)

14

18

Japan Tax & Public Procurement Helpdesk

Page 5

On this page you have to supply financial information about your company. Please be aware that all amounts submitted much be in Japanese currency, using exchange rates specified by Japanese law (See here). Make sure that your figures correspond with the attached financial statements.

18 Amount of Sales (Turnover)1. Settled account previous year (1000yen)

2. Settled accounts last year(1000 yen)

3. Average turnover over past two years(2+1)/2

24 Year 01 month from*24 Year 12 month to

25 Year 01 month from*25 Year 12 month to

314,882 387,253 381,068*If accounts are settle only once a year, use right columns to specific the period* If your company is recently established put a 0 under 1. And 2. If there is a settlement of accounts, write turnover in 2. And 3.

18 Amount of Sales (Turnover)1. Settled accounts previous year2. Settled account of last year

Fill in the annual turnover amounts as listed in the profit and loss account (excluding construction sector, survey and construction consultancy) in 1000 yen units.Notes:- Write down ‘0’ if there is no amount to write down,- (2) Is the settled account of the year directly preceding the date of

application- (1) Is the settled account of the year one year before

(1) If there is no settled account of the last year, or if the account of the previous year is not year over 12 months (In case of a newly established company, or if settlement of accounts only occurred once.)Write down in the (2) Settled account of previous year section, the turnover of the present year and the same amount in the (3) Average turnover in the past two years section.

(2) If both settlements of accounts are not a 12 months period.(For instance, due to changing the month of settlement by an existing company, or the second period settlement of a new company, or merger)(1) Fill in the annual amount in both (1) and (2)(2) In (3) write down the amount generated by the following formula

Total sum of (1) + (2) divided by the total number of months times 12 months (rounded off)

19 Equity capital (unit: x1.000 yen)Item Most recent account

settlement(1)

Change after settlement

(2)

Total(3)l

1. Capital Capital/funds as listed on the balance sheet.

Only fill in if change has occurred after

Total of (1) + (2)

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

15

18

18

Japan Tax & Public Procurement Helpdesk

(foreign capital) (Total of net assets)Also amount of foreign capital between brackets

settlement of accounts

2. Reserves/deposits Total net capital – (Base capital + profits)

Total of (1)

3. Earnings/losses carried forward

Net capital changes from balance sheet

Total of (1)

4. Total net capital Column Total Column Total Column Total(Net capital total of the balance sheet)

19 Equity Capital

Consult your balance sheet to fill in the required amounts. Make sure that the amounts are recalculated into Japanese yen according to the legally specified exchange rates.

EXAMPLE 19 Equity capital (unit: x1.000 yen) Item Most recent account

settlement(1)

Change after settlement

(2)

Total(3)

1. Capital(foreign capital)

10,000(5,000)

10,000(5,000)

2. Reserves/deposits 23,115 23,115

3. Earnings/losses carried forward

47,923 47,923

4. Total net capital 33,115 0 81,038

20 Foreign assets situation (Foreign means that more than 50% of the capital is from abroad)No foreign assets(put circle below)

1. Foreign company

2. Japanese company

3. Japanese company

[Name of country:GERMANY]

[Name of country:](Ratio: 100%)

[Name of country:](Ratio: %)

[Name of country:](Ratio: %)

20 Foreign capital

If in the amount of capital, more than 50% is foreign capital, please fill in the foreign capital situation as follows:

(1) 1 Foreign company [Country Name; ]If the headquarters of the company is abroad, add circle and name of country.

If there are various countries, where the stock is owned, write down one country as representative country. (Where the country is legally located)

Includes companies registered as Japanese branches(2) 2 Japanese nationality company [Country name: ]

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

16

18

Japan Tax & Public Procurement Helpdesk

If the headquarters is in Japan, but the entire capital is provided by foreign companies, add circle and write country name.

If there are various countries, where the stock is owned, write down one country as representative

(3) 3 Japanese nationality company [Country name: ]If the headquarter is in Japan, and company has partly foreign stock, circle and write down name of country

If there are various countries, where the stock is own, write down one country as representative

21 Business conditions

Quick ratioLiquid assets ( x1000 yen) X 100 = (%)Current liabilities ( x1000 yen)

21 Business conditions

Please fill in the liquid assets and current liabilities of the last year from the balance sheet and calculate the quick ratio.

Can be rounded off If current liabilities are 0, the ratio is over 1%, then fill in 999 If negative, fill in 0

22 Deemed large company

Check if your company would be regarded as a “deemed large company” if you are

SME where more than half of overall amount of issued stock or investment value are owned by a single large company

SME where two-thirds of overall amount of issued stock or investment value are owned by multiple large companies

SME where executives/employees of large companies make half of the company’s executives

23 Business years

Write down the number of full years in business since establishment as stated in the company history

If the business has been stopped temporarily, deduct these years

24 Number of regular employees

Write down the number of regular employees as listed in the company history.

‘Regular’ means here that they are employed by the applicant company and by objective standards (fixed period, fixed salary and for whom health insurance is paid). It should not include personnel hired on an ad-hoc basis, such as freelancers

It should include regular management

24 Amount of equipment (unit: x1.000 yen)(1) Equipment (2) Movable

assets(3) Tools & Others (4) Total

3,252 26,000 1,520 30,772

25 amount of equipment

Only fill in, if you have filled in the manufacturing of goods at question 17.From your balance sheet, take the amount of fixed assets (after depreciation)(1) Equipment, is the value of your equipment,(2) Transportation tools, the value of vehicles, moveable assets,(3) Tools etc. is the value of equipment, inventories etc. and fill these in

fill in values after depreciation (as listed in the balance sheet)

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

17

Japan Tax & Public Procurement Helpdesk

In case of leased equipment add separate document with regard to depreciation.

Buildings & facilities should be included under (3)

26 Main facilities

Again, only fill in if you have filled in the manufacturing of goods at question 17, fill in the main facilities as detailed as possible. (But stay within the confines of the form)(for example: 3 machine presses, 10 computers, 4 trucks)

If you have filled in manufacture of goods at Q17 but the amount of capital goods at Q24 was 0, please state the reason here.

If leased, write リース in brackets behind it

Preparing for submission

PrintingMake sure that the application forms are printed exactly as shown on the computer screen, otherwise you might be asked to submit the application again. You might have to adjust your printing settings.

Envelope

Please use A4 or large envelope to submit your documents. It is necessary to write/print in red letters what kind of application you are submitting, as shown below.Print the following text on the lower half of the envelope.

『28・29・30』

資格審査申請書在中

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

Address

『28・29・30』

資格審査申請書在中

Address

『28・29・30』

資格審査申請書在中

Address

『28・29・30』

資格審査申請書在中

18

Japan Tax & Public Procurement Helpdesk

Where to submitThe application and related documents can be submitted to the relevant office at each of the participating government institutions. You can only submit an application at one location. The addresses can be found (In Japanese) on the ‘chotatsujoho’ website. If you are already planning to tender at a specific department, you can find the address in the searchable database, by typing in the postal code, (part of )the address or the numerical code of the institution. This will then produce a list of possible options. In case you have not yet decide to bid for a certain tender, then select the central government office you expect to participate in tenders.If you have difficulty finding the address, or you cannot read the Japanese pages, get in touch with our Helpdesk or call one of the contact points on public procurement.

Sending the applicationIf you send the documents by mail, send it by registered mail to ensure delivery. It is however recommended to hand in the documentation in person, to have it checked on the spot.

Unified Qualifications Helpdesk

The Unified Qualifications Review Administration Center (zenshouchou touitsu shikaku shinsa jimu shori sentaa) operates a telephone helpdesk on weekdays from 9:30-17:30 JST to answer questions about filling in the application online and issuance of the Notification.

Their telephone number is

+81-(0)3-5511-1155

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

Address

『28・29・30』

資格審査申請書在中

Address

『28・29・30』

資格審査申請書在中

Address

『28・29・30』

資格審査申請書在中

19

Japan Tax & Public Procurement Helpdesk

The Helpdesk is not used to deal with inquiries from abroad, so it is advisable to have a Japanese speaker doing this for you.

Receipt of Notification

The notification (click here for sample with explanation) will take a number of weeks to arrive. It will depend on the number of applications the Administration Center receives. Check also whether they are willing to send it to an address abroad.

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

20

Japan Tax & Public Procurement Helpdesk

APPENDICES

Government organisations using Unified Supplier Qualification

National government organisations• House of Representatives• National Diet Library; • Board of Audit; • Cabinet Legislation Bureau; • Cabinet Office;• Fair Trade Commission; • Financial Service Agency; • Ministry of Internal Affairs and Communications; • Ministry of Foreign Affairs; • Ministry of Education, Culture, Sports, Science and Technology; • Ministry of Agriculture, Forestry and Fisheries; • Ministry of Land, Infrastructure and Transportation; • Ministry of Defence; • External bureaus, affiliated offices and regional offices• House of Councillors; • Supreme Court; • Cabinet Secretariat; • National Personnel Authority; • Imperial Household Agency; • National Police Agency; • Consumer Affairs Agency;• Ministry of Justice;• Ministry of Finance; • Ministry of Health, Labour and Welfare; • Ministry of Economy, Trade and Industry; • Ministry of the Environment; • Reconstruction Agency; and their regional offices and organisations that are affiliated with these entities.

PrefecturesHokkaidoIwate-kenFukushima-kenNagano-kenNiigata-kenAkita-kenGifu-kenAomori-kenYamagata-kenKagoshima-kenHiroshima-kenHyogo-kenShizuoka-kenMiyazaki-kenKumamoto-kenMiyagi-kenOkayama-kenKochi-kenShimane-kenTochigi-kenGunma-kenOita-kenYamaguchi-kenIbaraki-ken

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

21

Japan Tax & Public Procurement Helpdesk

Mie-kenEhime-kenAichi-kenChiba-kenFukuoka-kenWakayama-kenKyoto-fuYamanashi-kenToyama-kenFukui-kenIshikawa-kenTokushima-kenNagasaki-kenShiga-kenSaitama-kenNara-kenTottori-kenSaga-kenKanagawa-kenOkinawa-kenTokyo-toOsaka-fuKagawa-ken

Company registration documents

Japan has its own company registration system, the Business registry. If you are register as a company in Japan you should submit a copy of the Certificate of registered matter (登記事項証明書) This guide assumes that your company is not registered in Japan. In this case you should submit a similar document issued by the legal authority in your country, in charge of business registration, such as the company registry or trade registry.

Financial statements

In must be possible to ascertain capital and net total amount of assets, as can be ascertained in the case of Japanese companies. If it is not possible to make financial statements available publicly, please get in touch with the office where you are applying, for individual treatment of your application.Financial statements are statements made by the company itself or an accountant, such as a balance sheet, profit and loss statement, Statement of shareholders equity; Statement of net assets changes, operating statement and breakdown of assets and liabilities.In the case of individuals, it can be an income tax return statement.

In case of corporations, please submit a settled account of business In case of individuals, it must be a document provided by the tax

office, trial balance sheets are not accepted.

Business record/history

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

22

Japan Tax & Public Procurement Helpdesk

These are documents provided by the company, such as corporate history, outline of number of employees, business line, business locations (Main offices, branch offices, representative offices in re region where mainly contracts are concluded) If above information is in a brochure this is accepted as well) Information must be no more than one years old. This is free form, however a template (with explanation) is provided.

Letter of attorney (If applicable) In case you are using a local representative for the application you will need to submit a letter of attorney. Sample (with explanation is provided here.

Pledge and list of executives

From January 2016, prospective suppliers are required to sign a pledge when apply for the Unified Support Qualification. The document is meant to prevent application by companies who are involved in organized crime in Japan. In the pledge, the signee states that there are no members of designated organized crime organisations working in the company or that the company has relations with other companies linked to organized crime. The pledge also means that you agree with the Japanese government sending the information of the listed executive to police authorities, if it is deemed necessary. An explanation about this document (in Japanese) is available here.

Documents pertaining payment of taxes in your countryIf you have paid taxes in Japan, please send a copy of one of the following

国税通則法施行規則別紙第9号書式その3の3

Certificate proving that the company does not have unpaid corporate tax, VAT or regional VAT (Obtainable at tax office)

国税通則法施行規則別紙第9号書式その3の2

Certificate proving that income tax, VAT or regional VAT has been paid (Obtainable at tax office)

Points of attention It is not the tax payment certificate to regional governments; It is not the receipt at time of payments of tax Other Tax payment certificates Provisional payment certificates with remaining unpaid taxes stated

o In this case application is not possible Provisional tax statements

o It is possible that you will be asked to submit final tax statements at a later date.

It is also possible to submit copies of E-tax statements.

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

23

Japan Tax & Public Procurement Helpdesk

Gaijitodoke

In case your company name, address and name of representative contain characters that are not listed in the JIS first and second class standard(JIS X 0208:1997) it is necessary to file this document. (letters with apostrophe, umlaut etc. are regarded as ‘foreign letters) Template with explanation is available here.

Clarification regarding depreciation of leased capital (If applicable)

If you wish to apply for a qualification to supply manufactured goods and you have listed leased capital in the financial statement, in order to establish the actual state of the production facilities. Please submit detailed documents regarding the depreciation and rest value of the leased capital.

Calculating into Japanese yen

Applicants are obligated to fill in monetary amounts in Japanese yen and use officially designated exchange rates. These rates differ from daily market prices. The official exchange rates are found at http://www.mof.go.jp/about_mof/act/kokuji_tsuutatsu/kokuji/KO-20130206-0029-14.htm Make sure that the valid exchange rate corresponds with the date that you submit your application. If you do not recalculate your financial figures according to these rates, your application will be refused.

Regions

Region name PrefecturesHokkaido HokkaidoTohoku Aomori, Iwate, Miyagi, Akita, Yamagata, FukushimaKanto-Koshinetsu Ibaraki, Tochigi, Gunma, Saitama, Chiba, Tokyo,

Kanagawa, Niigata, Yamanashi, NaganoTokai-Hokuriku Toyama, Ishikawa, Fukui, Gifu, Shizuoka, Aichi, MieKinki Shiga, Kyoto, Osaka, Hyogo, Nara, WakayamaChugoku Tottori, Shimane, Okayama, Hiroshima, YamaguchiShikoku Tokushima, Kagawa, Aichi, KochiKyushu-Okinawa Fukuoka, Saga, Nagasaki, Kumamoto, Oita, Miyazaki,

Kagoshima, Okinawa

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

24

Japan Tax & Public Procurement Helpdesk

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

25

Japan Tax & Public Procurement Helpdesk

JAPAN STANDARD INDUSTRY CLASSIFICATION VER 13 OCTOBER 2013More about the Japan Standard Industry Classification can be found here.

Code Category descriptionA AGRICULTURE AND FORESTRY01 AGRICULTURE 010 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES(01

AGRICULTURE)0100 Head offices primarily engaged in managerial operations0109 Miscellaneous establishments engaged in administrative or ancillary economic activities011 CROP FARMING 0111 Rice farming0112 Grain and soybean farming, except rice farming0113 Vegetable farming, including mushrooms0114 Fruit and nut farming0115 Floriculture0116 Crop farming for industrial products0117 Potato and sweet potato farming0119 Miscellaneous crop farming012 LIVESTOCK FARMING0121 Dairy cattle farming0122 Beef cattle farming 0123 Pig and hog farming0124 Layers and broilers farming0125 Livestock animals specialties 0126 Sericulture farming0129 Miscellaneous livestock farming013 AGRICULTURAL SERVICES, EXCEPT GARDENING SERVICES0131 Rice, grain and soybean crop services 0132 Vegetable and fruit and nut crop services0133 Other crop services, except rice, grain and soybean, vegetable and fruit and nut0134 Livestock raising services, except veterinary services014 GARDENING SERVICES0141 Gardening services02 FORESTRY020 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (02

FORESTRY)0200 Head offices primarily engaged in managerial operations0209 Miscellaneous establishments engaged in administrative or ancillary economic activities021 SILVICULTURE 0211 Silviculture 022 LOGGING0221 Logging 023 SPECIAL FOREST PRODUCT PRODUCTION, EXCEPT GROWING OF MUSHROOMS0231 Cutting of fuelwood and charcoal-making0239 Miscellaneous special forest product production, except mushrooms 024 FORESTRY SERVICES0241 Silviculture services 0242 Logging services0243 Forest tree saplings nursery services 0249 Miscellaneous forestry services 029 MISCELLANEOUS FORESTRY0299 Miscellaneous forestry

B FISHERIES03 FISHERIES, EXCEPT AQUACULTURE030 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (03

FISHERIES)0300 Head offices primarily engaged in managerial operations0309 Miscellaneous establishments engaged in administrative or ancillary economic activities031 MARINE FISHERIES0311 Trawl fisheries 0312 Surrounding-net fisheries0313 Gill-net fisheries0314 Angling and longline fisheries

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

26

Japan Tax & Public Procurement Helpdesk

0315 Set-net fisheries0316 Beach seine and boat seine fisheries0317 Shellfish and seaweed collecting0318 Whaling0319 Miscellaneous marine fisheries032 INLAND WATER FISHERIES0321 Inland water fisheries04 AQUACULTURE 040 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (04

AQUACULTURE)0400 Head offices primarily engaged in managerial operations0409 Miscellaneous establishments engaged in administrative or ancillary economic activities041 MARINE AQUACULTURE0411 Fish aquaculture0412 Shellfish aquaculture0413 Seaweed aquaculture0414 Pearl aquaculture0415 Seed aquaculture0419 Miscellaneous marine aquaculture042 INLAND WATER AQUACULTURE 0421 Inland water aquaculture

C MINING AND QUARRYING OF STONE AND GRAVEL05 MINING AND QUARRYING OF STONE AND GRAVEL050 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (05

MINING AND QUARRYING OF STONE AND GRAVEL)0500 Head offices primarily engaged in managerial operations0509 Miscellaneous establishments engaged in administrative or ancillary economic activities051 METAL MINING0511 Lode gold ore and silver ore mining0512 Lead ore and zinc ore mining 0513 Iron ore mining0519 Miscellaneous metal mining 052 COAL AND LIGNITE MINING0521 Coal mining, including cleaning and grading0522 Lignite mining053 CRUDE PETROLEUM AND NATURAL GAS PRODUCTION0531 Crude petroleum production0532 Natural gas production054 STONE QUARRYING, SAND, GRAVEL AND COBBLE-STONE PITS0541 Granite and related rock and stone quarrying0542 Liparite and related rock and stone quarrying0543 Andesite and related rock and stone quarrying0544 Marble quarrying0545 Tuff quarrying0546 Sandstone quarrying0547 Slate quarrying0548 Sand, gravel and cobble-stone quarrying0549 Miscellaneous stone quarrying, sand, gravel and cobble-stone pits055 CERAMIC MINERAL MINING (MINERALS ONLY FOR REFRACTORY, POTTERY AND PORCELAIN,

GLASS AND CEMENT MATERIALS)0551 Fire clay mining0552 Pyrophyllite (agalmatolite) mining0553 Dolomite mining0554 Feldspar mining0555 Silica stone mining0556 Natural silica sand mining0557 Limestone mining0559 Miscellaneous ceramic mineral mining059 MISCELLANEOUS MINERAL MINING0591 Fuller's earth (Japanese acid clay) mining0592 Bentonite mining0593 Diatomaceous earth mining0594 Talc mining0599 Mineral mining, n.e.c.

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

27

Japan Tax & Public Procurement Helpdesk

D CONSTRUCTION06 CONSTRUCTION WORK, GENERAL INCLUDING PUBLIC AND PRIVATE CONSTRUCTION WORK060 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (06

CONSTRUCTION WORK, GENERAL INCLUDING PUBLIC AND PRIVATE CONSTRUCTION WORK)0600 Head offices primarily engaged in managerial operations0609 Miscellaneous establishments engaged in administrative or ancillary economic activities061 GENERAL CIVIL ENGINEERING WORK AND BUILDING WORK0611 General civil engineering work and building work062 CIVIL ENGINEERING WORK, EXCEPT PAVING WORK0621 Civil engineering work, except otherwise classified0622 Gardening work0623 Dredging work063 PAVING WORK0631 Paving work064 BUILDING WORK, EXCEPT WOODEN BUILDING WORK0641 Building work, except wooden building work065 WOODEN BUILDING WORK0651 Wooden building work066 BUILDING REFORM WORK0661 Building reform work07 CONSTRUCTION WORK BY SPECIALIST CONTRACTOR, EXCEPT EQUIPMENT INSTALLATION

WORK070 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (07

CONSTRUCTION WORK BY SPECIALIST CONTRACTOR)0700 Head offices primarily engaged in managerial operations0709 Miscellaneous establishments engaged in administrative or ancillary economic activities071 CARPENTRY WORK0711 Carpentry work, except form work0712 Form work072 SCAFFOLDING WORK, EARTH WORK AND CONCRETE WORK0721 Scaffolding work0722 Earth work and concrete work0723 Special concrete work073 STEEL-FRAME AND STEEL REINFORCEMENT WORK0731 Steel-frame work0732 Steel reinforcement work074 MASONRY, BRICK, TILE AND CONCRETE BLOCK WORK0741 Masonry work0742 Brick work0743 Tile work0744 Concrete block work075 PLASTER WORK0751 Plaster work076 SHEET-METAL WORK AND HARDWARE WORK0761 Metal roofing work0762 Sheet-metal work0763 Architectural hardware work077 PAINTING WORK0771 Painting work, except traffic signs and pavement marking work0772 Traffic signs and pavement marking work078 FLOORING AND INTERIOR FINISH WORK0781 Flooring work0782 Interior finish work079 MISCELLANEOUS CONSTRUCTION WORK BY SPECIALIST CONTRACTOR0791 Glass glazing work0792 Metal furnishing work0793 Wood furnishing work0794 Roofing work, except metal roofing work0795 Water-proofing work0796 Wrecking and demolition work0799 Construction work by specialist contractor, n.e.c.08 EQUIPMENT INSTALLATION WORK080 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (08

EQUIPMENT INSTALLATION WORK)0800 Head offices primarily engaged in managerial operations0809 Miscellaneous establishments engaged in administrative or ancillary economic activities

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

28

Japan Tax & Public Procurement Helpdesk

081 ELECTRIC WORK0811 General electric work0812 Electrical cable-wiring work082 TELECOMMUNICATION WORK AND SIGNAL SYSTEM WORK0821 Telecommunication work, except Cable TV broadcasting equipment installation work0822 Cable TV broadcasting equipment installation work0823 Electrical signal system work083 PIPING WORK, EXCEPT WATER-WELL DRILLING WORK0831 General piping work0832 Air conditioning and heating equipment installation work0833 Water supply and drainage work and sanitary equipment installation work0839 Miscellaneous piping work084 MACHINE AND EQUIPMENT INSTALLATION WORK0841 Machine and equipment installation work, except lifting-carrier equipment work0842 Lifting- carrier equipment work089 MISCELLANEOUS EQUIPMENT INSTALLATION WORK0891 Furnace construction work0892 Heat insulation work0893 Traffic sign installation work0894 Water-well drilling work

E MANUFACTURING09 MANUFACTURE OF FOOD090 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (09

MANUFACTURE OF FOOD )0900 Head offices primarily engaged in managerial operations0909 Miscellaneous establishments engaged in administrative or ancillary economic activities091 LIVESTOCK PRODUCTS0911 Frozen meat and subprimal products0912 Meat products0913 Processed milk and milk beverage products0914 Dairy products, except processed milk and milk beverage products0919 Miscellaneous livestock products092 SEAFOOD PRODUCTS0921 Canned or bottled seafood and seaweed0922 Seaweed products, except canned or bottled0923 Fish paste products0924 Salted-dried and salted products0925 Frozen seafood products (unprocessed)0926 Frozen seafood products (processed and packaged)0929 Miscellaneous seafood products093 CANNED AND PRESERVED FRUIT AND VEGETABLE PRODUCTS0931 Canned and preserved fruit and vegetable products, except vegetables pickled or in brine0932 Vegetables pickled or in brine, not in air-tight containers094 SEASONINGS0941 Miso (fermented soybean paste)0942 Shoyu (soy sauce), and edible amino acids0943 Sauces0944 Vinegar0949 Miscellaneous seasonings095 SUGAR PRODUCTS0951 Sugar, except refined sugar 0952 Refined sugar products0953 Glucose, starch syrup and high-fructose corn syrup096 FLOUR AND GRAIN MILL PRODUCTS0961 Rice, barley and naked barley cleaning and polishing 0962 Wheat flour milling0969 Miscellaneous flour and grain mill products097 BAKERY AND CONFECTIONERY PRODUCTS0971 Bread0972 Pastries and cakes0973 Biscuits, crackers and other dry bakery products0974 Rice confectionery0979 Miscellaneous bakery and confectionery products098 ANIMAL AND VEGETABLE OILS AND FATS0981 Animal and vegetable oils and fats, except processing of edible oils and fats

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

29

Japan Tax & Public Procurement Helpdesk

0982 Processing of edible oils and fats099 MISCELLANEOUS FOODS AND RELATED PRODUCTS0991 Starch0992 Noodles0993 Tofu (bean curd)and "Aburage" (fried bean curd)0994 Anko (sweet bean paste)and other related products0995 Precooked frozen packed foods0996 Sozai (side-dish foods)0997 Sushi, box lunch and bread with ingredients0998 Retort pouch0999 Food and related products, n.e.c10 MANUFACTURE OF BEVERAGES,TOBACCO AND FEED100 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (10

MANUFACTURE OF BEVERAGES,TOBACCO AND FEED )1000 Head offices primarily engaged in managerial operations1009 Miscellaneous establishments engaged in administrative or ancillary economic activities101 SOFT DRINKS AND CARBONATED WATER1011 Soft drinks and carbonated water102 ALCOHOLIC BEVERAGES1021 Wine, except "sake" (Japanese rice wine)1022 Malt liquors1023 Sake (Japanese rice wine)1024 Distilled, rectified and blended liquors103 TEA AND COFFEE, EXCEPT SOFT DRINKS AND CARBONATED WATER1031 Tea1032 Coffee104 MANUFACTURED ICE1041 Manufactured ice105 TOBACCO PRODUCTS1051 Cigarettes, cigars and pipe tobacco, except tobacco stemming and redrying1052 Tobacco stemming and redrying106 PREPARED ANIMAL FOODS AND ORGANIC FERTILIZERS1061 Balanced compound feeds1062 Elemental feeds1063 Organic fertilizers11 MANUFACTURE OF TEXTILE PRODUCTS110 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (11

MANUFACTURE OF TEXTILE PRODUCTS)1100 Head offices primarily engaged in managerial operations1109 Miscellaneous establishments engaged in administrative or ancillary economic activities111 SILK REELING, SPINNING, CHEMICAL FIBERS AND TWISTING AND BULKY YARNS 1111 Silk reeling1112 Chemical fibers1113 Carbon fibers1114 Spinning, cotton1115 Spinning, man-made staple fiber1116 Spinning, wool1117 Twisting yarns, except bulky yarns1118 Bulky yarns1119 Miscellaneous spinning112 WOVEN FABRICS1121 Woven cotton and staple fiber fabrics1122 Woven silk and rayon fabrics1123 Woven woolen and worsted fabrics1124 Woven hard and bast fiber fabrics1125 Narrow woven fabrics1129 Miscellaneous woven fabrics113 KNIT FABRICS1131 Tubular knit fabrics1132 Warp knit fabrics1133 Flat knit fabrics114 DYED AND FINISHED TEXTILES1141 Machine dyed and finished cotton, staple fiber, hard and bast fiber fabrics1142 Machine dyed and finished silk and rayon fabrics1143 Machine dyed and finished woolen and worsted fabrics1144 Finished woven fabrics

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

30

Japan Tax & Public Procurement Helpdesk

1145 Hand dyed and finished woven fabrics1146 Dyed and finished quasi-cotton fibers and yarns1147 Dyed and finished knit and lace1148 Dyed and finished miscellaneous textiles115 ROPE, NETTING, LACE AND CRUDE TEXTILE PRODUCTS1151 Rope1152 Fishing net1153 Netting, except fishing net1154 Lace1155 Braids1156 Scouring and combing1157 Felt and bonded fabrics1158 Coated, water-proof fabrics1159 Miscellaneous crude textile products116 GARMENTS AND SHIRTS, EXCEPT JAPANESE STYLE1161 Men's and boys' textile outer garments, including bonded fabrics and lace products1162 Ladies' and girls' textile outer garments, including bonded fabrics and lace products1163 Infants' textile outer garments, including bonded fabrics and lace products1164 Textile shirts, including bonded fabrics and lace products, except underwear1165 Textile business, work, sanitary, sport clothing and school uniforms, including bonded

fabrics and lace products1166 Knitted garments, except outer shirts and sweater1167 Knitted outer shirts1168 Sweaters1169 Miscellaneous garments and shirts117 UNDERWEAR1171 Textile underwear1172 Knitted underwear1173 Textile and knitted nightclothes1174 Foundation garments118 JAPANESE STYLE APPAREL, OTHER TEXTILE APPAREL AND ACCESSORIES1181 Japanese style apparel, including Japanese "tabi"-socks1182 Ties1183 Scarfs, mufflers and handkerchiefs1184 Hosiery1185 Gloves1186 Hats, including hat bodies1189 Textile apparel and accessories, n.e.c.119 MISCELLANEOUS TEXTILE PRODUCTS1191 Bedding1192 Blankets1193 Carpets and other textile mats1194 Canvas products1195 Textile bags1196 Embroidery1197 Towels1198 Textile sanitary materials1199 Textile products, n.e.c. 12 MANUFACTURE OF LUMBER AND WOOD PRODUCTS, EXCEPT FURNITURE120 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (12

MANUFACTURE OF LUMBER AND WOOD PRODUCTS)1200 Head offices primarily engaged in managerial operations1209 Miscellaneous establishments engaged in administrative or ancillary economic activities121 SAWING, PLANING AND WOOD PRODUCTS1211 General sawing and planing wood 1212 Veneer wood1213 Wood chip1219 Miscellaneous sawing and planning wood122 MILLWORK, PLYWOOD AND PREFABRICATED STRUCTURAL WOOD PRODUCTS1221 Millwork, except lumber for fixtures1222 Plywood1223 Glued laminated timber1224 Prefabricated wooden buildings and structural members1225 Particle board1226 Fiber board1227 High-grade decorative boards and wood

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

31

Japan Tax & Public Procurement Helpdesk

1228 Flooring wood123 WOODEN, BAMBOO AND RATTAN CONTAINERS1231 Bamboo, rattan and willow baskets1232 Wooden boxes1233 Barrels and wooden tubs129 MISCELLANEOUS MANUFACTURE OF WOOD PRODUCTS, INCLUDING BAMBOO AND RATTAN1291 Wood preserving plants1292 Cork fabricated basic materials and cork products1299 Wood products, n.e.c., including bamboo and rattan13 MANUFACTURE OF FURNITURE AND FIXTURES 130 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (13

MANUFACTURE OF FURNITURE AND FIXTURES)1300 Head offices primarily engaged in managerial operations1309 Miscellaneous establishments engaged in administrative or ancillary economic activities131 FURNITURE1311 Wooden furniture, except japanned1312 Metal furniture1313 Mattresses and box springs132 FURNITURE FOR RELIGIOUS PURPOSES1321 Furniture for religious purposes133 FIXTURES1331 Fixtures139 MISCELLANEOUS FURNITURE AND FIXTURES1391 Office and store fixtures1392 Blinds for windows and doors and Japanese"byobu"-screens1393 Mirror frames and picture frames1399 Furniture and fixtures, n.e.c. 14 MANUFACTURE OF PULP, PAPER AND PAPER PRODUCTS 140 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (14

MANUFACTURE OF PULP, PAPER AND PAPER PRODUCTS )1400 Head offices primarily engaged in managerial operations1409 Miscellaneous establishments engaged in administrative or ancillary economic activities141 PULP1411 Pulp142 PAPER1421 Paper1422 Paperboard1423 Machine-made Japanese style paper1424 Hand-made Japanese style paper143 COATED AND GLAZED PAPER1431 Coated paper, except printing paper 1432 Corrugated board1433 Wall paper and sliding door ("fusuma") paper144 PAPER PRODUCTS1441 Office paper and school-use paper products1442 Paper products for daily use1449 Miscellaneous paper products145 PAPER CONTAINERS1451 Sacks for heavy weight shipping1452 Square bottom paper bags1453 Corrugated board boxes1454 Paperboard boxes, cups and plates149 MISCELLANEOUS PULP, PAPER AND PAPER PRODUCTS1499 Miscellaneous pulp, paper and paper products, n.e.c.15 PRINTING AND ALLIED INDUSTRIES 150 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (15

PRINTING AND ALLIED INDUSTRIES)1500 Head offices primarily engaged in managerial operations1509 Miscellaneous establishments engaged in administrative or ancillary economic activities151 PRINTING1511 Offset printing in paper1512 Printing in paper, except offset printing 1513 Printing, except in paper152 PLATE MAKING FOR PRINTING1521 Plate making for printing153 BOOKBINDING AND FINISHING

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

32

Japan Tax & Public Procurement Helpdesk

1531 Bookbinding1532 Finishing159 SERVICES RELATED TO PRINTING1591 Services related to printing16 MANUFACTURE OF CHEMICAL AND ALLIED PRODUCTS160 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (16

MANUFACTURE OF CHEMICAL AND ALLIED PRODUCTS)1600 Head offices primarily engaged in managerial operations1609 Miscellaneous establishments engaged in administrative or ancillary economic activities161 CHEMICAL FERTILIZERS1611 Nitrogenous and phosphatic fertilizers1612 Compound fertilizers1619 Miscellaneous chemical fertilizers162 INDUSTRIAL INORGANIC CHEMICAL PRODUCTS1621 Soda1622 Inorganic pigments1623 Compressed and liquefied gases1624 Salt1629 Miscellaneous industrial inorganic chemical products163 INDUSTRIAL ORGANIC CHEMICAL PRODUCTS 1631 Basic petrochemicals, including derivatives produced from an integrated process1632 Aliphatic intermediates, including aliphatic solvents1633 Fermentation chemical products1634 Cyclic intermediates, synthetic dyes and organic pigments1635 Plastics1636 Synthetic rubber1639 Miscellaneous industrial organic chemical products164 OIL AND FAT PRODUCTS, SOAPS, SYNTHETIC DETERGENTS, SURFACE-ACTIVE AGENTS AND

PAINTS1641 Fatty acids, hydrogenated oils and glycerin1642 Soaps and synthetic detergents1643 Surface-active agents, except soaps and synthetic detergent1644 Paints1645 Printing ink1646 Cleaning and scouring preparations1647 Candles165 MEDICINES1651 Medical material preparations1652 Medical product preparations 1653 Biological preparations1654 Natural drugs and Chinese style medicines1655 Medical products for animals 166 TOILETRIES, TOOTHPASTE AND TOILET PREPARATIONS1661 Makeup and skin care products, including perfume and eau de cologne1662 Hair care products1669 Miscellaneous cosmetics, toothpaste and toilet preparations169 MISCELLANEOUS CHEMICAL AND ALLIED PRODUCTS1691 Explosives1692 Agricultural chemicals1693 Perfumes and fragrances1694 Gelatin and adhesives1695 Photosensitive materials1696 Natural resin and wood chemical products1697 Reagents1699 Chemicals and allied products, n.e.c. 17 MANUFACTURE OF PETROLEUM AND COAL PRODUCTS170 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (17

MANUFACTURE OF PETROLEUM AND COAL PRODUCTS )1700 Head offices primarily engaged in managerial operations1709 Miscellaneous establishments engaged in administrative or ancillary economic activities171 PETROLEUM REFINING1711 Petroleum refining172 LUBRICATING OILS AND GREASES (NOT MADE IN PETROLEUM REFINERIES) 1721 Lubricating oils and greases (not made in petroleum refineries) 173 COKE1731 Coke

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

33

Japan Tax & Public Procurement Helpdesk

174 PAVING MATERIALS1741 Paving materials179 MISCELLANEOUS PETROLEUM AND COAL PRODUCTS1799 Miscellaneous petroleum and coal products18 MANUFACTURE OF PLASTIC PRODUCTS, EXCEPT OTHERWISE CLASSIFIED 180 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (18

MANUFACTURE OF PLASTIC PRODUCTS)1800 Head offices primarily engaged in managerial operations1809 Miscellaneous establishments engaged in administrative or ancillary economic activities181 PLASTIC PLATES, BARS AND RODS, PIPES AND TUBES, PIPE FITTINGS AND PROFILE

EXTRUSIONS 1811 Plastic plates, bars and rods1812 Plastic pipes and tubes1813 Plastic pipe fittings1814 Plastic profile extrusions1815 Fabrication of plastic plates, bars and rods, pipes and tubes, pipe fittings and profile

extrusions182 PLASTIC FILMS, SHEETS, FLOOR COVERINGS AND SYNTHETIC LEATHER1821 Plastic film1822 Plastic sheets1823 Plastic floor coverings1824 Synthetic leather1825 Fabrication of plastic film, sheets, floor coverings and synthetic leather183 INDUSTRIAL PLASTIC PRODUCTS1831 Industrial plastic products for electric machinery and apparatus, except made by fabrication1832 Industrial plastic products for transport machinery and apparatus, except made by

fabrication1833 Miscellaneous industrial plastic products, except made by fabrication1834 Fabrication of industrial plastic products184 FOAMED AND REINFORCED PLASTIC PRODUCTS1841 Foamed plastic products, flexible and semi-rigid1842 Foamed plastic products, rigid1843 Reinforced plastic plates, bars and rods, pipes and tubes, and pipe fittings1844 Reinforced plastic containers, bathtubs, etc.1845 Fabrication of foamed and reinforced plastic products185 COMPOUNDING PLASTIC MATERIALS, INCLUDING RECLAIMED PLASTICS1851 Compounding plastic materials1852 Reclaimed plastic products189 MISCELLANEOUS PLASTIC PRODUCTS1891 Plastic tableware, kitchenware and other household articles1892 Plastic containers1897 Plastic products, n.e.c.1898 Fabrication of finished plastic products, n.e.c.19 MANUFACTURE OF RUBBER PRODUCTS 190 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (19

MANUFACTURE OF RUBBER PRODUCTS) 1900 Head offices primarily engaged in managerial operations1909 Miscellaneous establishments engaged in administrative or ancillary economic activities191 TIRES AND INNER TUBES1911 Tires and tubes for automobiles1919 Miscellaneous tires and tubes192 RUBBER AND PLASTIC FOOTWEAR AND ITS FINDINGS1921 Rubber footwear and its findings1922 Plastic footwear and its findings193 RUBBER BELTS AND HOSES, MECHANICAL AND INDUSTRIAL RUBBER PRODUCTS1931 Rubber belts1932 Rubber hoses1933 Mechanical and industrial rubber products199 MISCELLANEOUS RUBBER PRODUCTS1991 Rubber coated fabric and its products1992 Medical and sanitary rubber products1993 Rubber sheet (repairsheet)1994 Retreaded tires1995 Reclaimed rubber1999 Rubber products, n.e.c. 20 MANUFACTURE OF LEATHER TANNING, LEATHER PRODUCTS AND FUR SKINS

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

34

Japan Tax & Public Procurement Helpdesk

200 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (20 MANUFACTURE OF LEATHER TANNING, LEATHER PRODUCTS AND FUR SKINS ) 

2000 Head offices primarily engaged in managerial operations2009 Miscellaneous establishments engaged in administrative or ancillary economic activities201 LEATHER TANNING AND FINISHING2011 Leather tanning and finishing202 MECHANICAL AND INDUSTRIAL LEATHER PRODUCTS, EXCEPT GLOVES AND MITTENS2021 Mechanical and industrial leather products, except gloves and mittens203 CUT STOCK AND FINDINGS FOR LEATHER FOOTWEAR2031 Cut stock and findings for leather footwear204 LEATHER FOOTWEAR2041 Leather footwear205 LEATHER GLOVES AND MITTENS2051 Leather gloves and mittens206 BAGGAGE2061 Baggage207 HANDBAGS AND SMALL CASES2071 Small cases, except handbags2072 Handbags208 FUR SKINS2081 Fur skins209 MISCELLANEOUS TANNING LEATHER PRODUCTS2099 Miscellaneous tanning leather products21 MANUFACTURE OF CERAMIC, STONE AND CLAY PRODUCTS210 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (21

MANUFACTURE OF CERAMIC, STONE AND CLAY PRODUCTS )2100 Head offices primarily engaged in managerial operations2109 Miscellaneous establishments engaged in administrative or ancillary economic activities211 GLASS AND ITS PRODUCTS2111 Flat glass2112 Processed flat glass2113 Glass processing materials2114 Glass containers 2115 Scientific and medical glass instruments2116 Table and kitchen glassware2117 Glass fiber and its products2119 Miscellaneous glass and its products212 CEMENT AND ITS PRODUCTS2121 Cement2122 Fresh concrete2123 Concrete products2129 Miscellaneous cement products213 CLAY PRODUCTS FOR CONSTRUCTION, EXCEPT THOSE OF POTTERY2131 Clay roofing tile2132 Building brick2139 Miscellaneous clay products for construction214 POTTERY AND RELATED PRODUCTS2141 Sanitary pottery2142 Tableware and kitchenware pottery2143 Pottery ornaments2144 Porcelain electrical supplies2145 Scientific and industrial ceramic products2146 Tile and mosaic, except quarry tile2147 Pottery decorating2148 Preparing pottery clay 2149 Miscellaneous pottery and related products215 CLAY REFRACTORIES2151 Fire bricks2152 Unshaped refractories2159 Miscellaneous clay refractories216 CARBON AND GRAPHITE PRODUCTS2161 Carbonaceous electrodes2169 Miscellaneous carbon and graphite products217 ABRASIVE AND ITS PRODUCTS2171 Abrasive grains2172 Abrasive products

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

35

Japan Tax & Public Procurement Helpdesk

2173 Abrasive cloth and paper2179 Miscellaneous abrasive and its products218 AGGREGATE AND STONE PRODUCTS2181 Crushed stones2182 Reclaimed aggregate2183 Artificial aggregate2184 Cut-stones and stone ware products2185 Diatomaceous earth and its products2186 Minerals and stones crushed or otherwise treated219 MISCELLANEOUS CERAMIC, STONE AND CLAY PRODUCTS2191 Rock wool, slag wool and its products2192 Gypsum products2193 Lime products 2194 Molds, including cores2199 Ceramic, stone and clay products, n.e.c22 MANUFACTURE OF IRON AND STEEL220 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (22

MANUFACTURE OF IRON AND STEEL)2200 Head offices primarily engaged in managerial operations2209 Miscellaneous establishments engaged in administrative or ancillary economic activities221 IRON INDUSTRIES2211 Iron industries, with blast furnaces2212 Iron industries, without blast furnaces2213 Ferro-alloys222 STEEL, WITH ROLLING FACILITIES 2221 Steel, with rolling facilities 223 STEEL MATERIALS, EXCEPT MADE BY SMELTING FURNACES AND STEEL WORKS WITH

ROLLING FACILITIES, EXCEPT COATED STEEL2231 Hot rolling, except steel pipes and tubes, and re-rolled steel products 2232 Cold rolling, except steel pipes and tubes, and re-rolled steel products2233 Cold rolled steel shapes2234 Steel pipes and tubes2235 Re-rolled steel products2236 Cold finished steel bars2237 Solid-drawn steel pipes and tubes2238 Wire drawing 2239 Miscellaneous steel materials, except made by smelting furnaces and steel works with

rolling facilities, except coated steel224 COATED STEEL2241 Galvanized steel sheets 2249 Miscellaneous coated steel225 FERROUS METAL MACHINE PARTS AND TOOLING PRODUCTS2251 Iron castings, except cast iron pipes and malleable iron castings2252 Malleable iron castings2253 Steel castings2254 Steel product forgings2255 Steel forgings229 MISCELLANEOUS IRON AND STEEL2291 Iron and steel shearing and slitting 2292 Iron and steel scrap preparation for smelting 2293 Cast iron pipe2299 Iron and steel, n.e.c.23 MANUFACTURE OF NON-FERROUS METALS AND PRODUCTS230 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (23

MANUFACTURE OF NON-FERROUS METALS AND PRODUCTS )2300 Head offices primarily engaged in managerial operations2309 Miscellaneous establishments engaged in administrative or ancillary economic activities231 PRIMARY SMELTING AND REFINING OF NON-FERROUS METALS2311 Primary smelting and refining of copper2312 Primary smelting and refining of zinc2319 Miscellaneous primary smelting and refining of non-ferrous metals232 SECONDARY SMELTING AND REFINING OF NON-FERROUS METALS, INCLUDING NON-

FERROUS ALLOYS 2321 Secondary smelting and refining of lead, including lead alloys2322 Secondary smelting and refining of aluminum including aluminum alloys

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

36

Japan Tax & Public Procurement Helpdesk

2329 Miscellaneous secondary smelting and refining of non-ferrous metals, including non-ferrous alloys

233 ROLLING OF NON-FERROUS METALS AND ALLOYS, INCLUDING DRAWING AND EXTRUDING2331 Rolling and drawing of copper and copper alloys2332 Rolling of aluminum and aluminum alloys, including drawing and extruding2339 Miscellaneous rolling of non-ferrous metals and alloys, including drawing and extruding234 ELECTRIC WIRE AND CABLE2341 Electric wire and cable, except optical fiber cable2342 Optical fiber cables, including telecommunication composite cables235 NON-FERROUS METAL MACHINE PARTS AND TOOLING PRODUCTS2351 Copper and copper-base alloy castings, except die castings2352 Non-ferrous castings, except copper and copper-base alloy castings and die castings2353 Aluminum and aluminum alloy die castings2354 Non-ferrous die castings, except aluminum and aluminum alloy die castings2355 Non-ferrous metal forgings239 MISCELLANEOUS NON-FERROUS METAL PRODUCTS2391 Nuclear fuel2399 Non-ferrous metal products, n.e.c.24 MANUFACTURE OF FABRICATED METAL PRODUCTS240 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (24

MANUFACTURE OF FABRICATED METAL PRODUCTS)2400 Head offices primarily engaged in managerial operations2409 Miscellaneous establishments engaged in administrative or ancillary economic activities241 TIN CANS AND OTHER PLATED SHEET PRODUCTS2411 Tin cans and other plated sheet products242 TABLEWARE (OCCIDENTAL TYPE), CUTLERY, HAND TOOLS AND HARDWARE2421 Tableware (occidental type) 2422 Edge tools for machinery 2423 Edge tools, artisans' tools and hand tools, except files, saws and knives for kitchen use2424 Working tools2425 Hand saws and saw blades2426 Agricultural tools, except agricultural machinery2429 Miscellaneous hardware 243 HEATING AND COOKING APPARATUS, AND PLUMBING SUPPLIES2431 Plumbing supplies, except valves and cocks2432 Gas and oil appliances2433 Heated air and hot water heating systems2439 Miscellaneous heating and cooking apparatus, except electrical appliances and gas and oil

appliances244 FABRICATED CONSTRUCTIONAL AND ARCHITECTURAL METAL PRODUCTS, INCLUDING

FABRICATED PLATE WORK AND SHEET METAL WORK2441 Iron framework2442 Constructional metal products , except iron framework2443 Metal sashes and doors2444 Steel framed prefab housing2445 Fabricated architectural metal products, except sashes, doors and structural hardwares2446 Fabricated plate work and sheet metal work245 METAL MACHINE PARTS AND TOOLING PRODUCTS2451 Stamped and pressed aluminum products and aluminum alloys2452 Stamped and pressed metal products, except aluminum and aluminum alloys2453 Powder metallurgy products246 METAL COATING, ENGRAVING AND HEAT TREATING, EXCEPT ENAMELED IRONWARE2461 Coating metal products2462 Galvanized and other hot-dip coated metal products, except coated steel2463 Engraving on metal2464 Electroplated metal products, except coated steel2465 Heat treated metal2469 Miscellaneous treatment of metal surface247 FABRICATED WIRE PRODUCTS, EXCEPT SCREWS2471 Nails2479 Miscellaneous fabricated wire products248 BOLTS, NUTS, RIVETS, MACHINE SCREWS AND WOOD SCREWS2481 Bolts, nuts, rivets, machine screws and wood screws249 MISCELLANEOUS FABRICATED METAL PRODUCTS2491 Safes2492 Metallic springs

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

37

Japan Tax & Public Procurement Helpdesk

2499 Fabricated metal products, n.e.c.25 MANUFACTURE OF GENERAL-PURPOSE MACHINERY250 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (25

MANUFACTURE OF GENERAL-PURPOSE MACHINERY)2500 Head offices primarily engaged in managerial operations2509 Miscellaneous establishments engaged in administrative or ancillary economic activities251 BOILERS, ENGINES AND TURBINES2511 Boilers2512 Steam engines, turbines and water turbines, except marine engines2513 General-purpose internal combustion engines2519 Miscellaneous engines and turbines252 PUMPS AND COMPRESSORS2521 Pumps and pumping equipment2522 Air compressors, gas compressors and blowers2523 Oil hydraulic and pneumatic equipment253 GENERAL INDUSTRY MACHINERY AND EQUIPMENT2531 Mechanical power transmission equipment, except ball and roller bearings2532 Elevators and escalators2533 Logistics and conveying equipment2534 Industrial furnaces and ovens2535 Refrigerating machines and air conditioning apparatus259 MISCELLANEOUS GENERAL-PURPOSE MACHINERY AND MACHINE PARTS2591 Fire extinguishing equipment and its apparatus2592 Valves and fittings2593 Fabricated pipe and fittings2594 Ball and roller bearings 2595 Piston rings2596 General-purpose machinery and apparatus, n.e.c.2599 Machine shops (jobbing and repair)26 MANUFACTURE OF PRODUCTION MACHINERY260 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (26

MANUFACTURE OF PRODUCTION MACHINERY)2600 Head offices primarily engaged in managerial operations2609 Miscellaneous establishments engaged in administrative or ancillary economic activities261 AGRICULTURAL MACHINERY AND EQUIPMENT, EXCEPT AGRICULTURAL TOOLS2611 Agricultural machinery and equipment, except agricultural tools262 MACHINERY AND EQUIPMENT FOR CONSTRUCTION AND MINING2621 Machinery and equipment for construction and mining263 TEXTILE MACHINERY2631 Machinery for man-made fiber and spinning machinery2632 Weaving and knitting machinery2633 Dyeing and finishing machinery2634 Textile machinery parts, attachments and accessories2635 Sewing machinery and equipment264 DAILY LIVES INDUSTRY MACHINERY2641 Food processing machinery and equipment2642 Woodworking machinery2643 Pulp and paper industry machinery2644 Printing, bookbinding and paper converting machinery2645 Packaging and packing machinery265 BASIC MATERIAL INDUSTRY MACHINERY2651 Casting equipment2652 Chemical machinery and its equipment2653 Machinery for fabrication of plastic and its equipment 266 METALWORKING MACHINERY AND ITS EQUIPMENT2661 Metal cutting machine tools2662 Metalworking machinery and its equipment, except metal cutting machine tools2663 Parts and accessories for metalworking machines and metal cutting machine tools, except

machinists’ tools, molds and dies2664 Machinists’ tools, except powder metallurgy products267 SEMICONDUCTOR AND FLAT-PANEL DISPLAY MANUFACTURING EQUIPMENT2671 Semiconductor manufacturing equipment2672 Flat-panel display manufacturing equipment269 MISCELLANEOUS PRODUCTION MACHINERY AND MACHINE PARTS2691 Molds and dies, parts and accessories for metal products2692 Molds and dies, parts and accessories for nonmetal products

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

38

Japan Tax & Public Procurement Helpdesk

2693 Vacuum equipment and vacuum component 2694 Robots2699 Production machinery and machine parts, n.e.c27 MANUFACTURE OF BUSINESS ORIENTED MACHINERY270 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (27

MANUFACTURE OF BUSINESS ORIENTED MACHINERY)2700 Head offices primarily engaged in managerial operations2709 Miscellaneous establishments engaged in administrative or ancillary economic activities271 OFFICE MACHINES2711 Copying machines2719 Miscellaneous office machines272 SERVICE INDUSTRY AND AMUSEMENT MACHINES2721 Service industry machines2722 Amusement machines2723 Vending machines2729 Miscellaneous service industry and amusement machines273 MEASURING INSTRUMENTS, ANALYTICAL INSTRUMENTS,TESTING MACHINES, SURVEYING

INSTRUMENTS AND PHYSICAL AND CHEMICAL INSTRUMENTS 2731 Volumeters 2732 Balances and scales2733 Manometers, flowmeters and quantity gauges 2734 Precision measuring machines and instruments2735 Analytical instruments2736 Testing machines2737 Surveying instruments2738 Physical and chemical instruments2739 Miscellaneous measuring instruments, analytical instruments,testing machines, surveying

instruments and physical and chemical instruments 274 MEDICAL INSTRUMENTS AND APPARATUS, AND MEDICAL SUPPLIES2741 Medical instruments and apparatus2742 Dental instruments and apparatus2743 Medical supplies, including veterinary instruments and apparatus2744 Dental materials275 OPTICAL INSTRUMENTS AND APPARATUS, AND LENSES2751 Microscopes and telescopes2752 Cameras, motion picture equipment and their parts2753 Optical lenses and prisms276 ORDNANCE AND ACCESSORIES2761 Ordnance and accessories28 ELECTRONIC PARTS, DEVICES AND ELECTRONIC CIRCUITS 280 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (28

ELECTRONIC PARTS, DEVICES AND ELECTRONIC CIRCUITS)2800 Head offices primarily engaged in managerial operations2809 Miscellaneous establishments engaged in administrative or ancillary economic activities281 ELECTRONIC DEVICES2811 Electron tubes2812 Photoelectric conversion element2813 Semiconductor devices, except photoelectric conversion element2814 Integrated circuits2815 Liquid crystal panel and flat-panel282 ELECTRONIC PARTS2821 Resistors, capacitors, transformers and composite parts2822 Electro acoustic transducers, magnetic heads and small motors2823 Connectors, switches and relays283 STORAGE MEDIA 2831 Semiconductor memory media2832 Optical discs and magnetic tapes and discs284 ELECTRONIC CIRCUIT2841 Electronic circuit board2842 Electronic circuit implementation board285 UNIT PARTS2851 Power supply unit, radio frequency unit and control unit2859 Miscellaneous unit parts 289 MISCELLANEOUS ELECTRONIC PARTS, DEVICES AND ELECTRONIC CIRCUITS2899 Miscellaneous electronic parts, devices and electronic circuits29 MANUFACTURE OF ELECTRICAL MACHINERY, EQUIPMENT AND SUPPLIES

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

39

Japan Tax & Public Procurement Helpdesk

290 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (29 MANUFACTURE OF ELECTRICAL MACHINERY, EQUIPMENT AND SUPPLIES)

2900 Head offices primarily engaged in managerial operations2909 Miscellaneous establishments engaged in administrative or ancillary economic activities291 ELECTRICAL GENERATING, TRANSMISSION, AND DISTRIBUTION APPARATUS2911 Generators, motors and other rotating electrical machinery2912 Power and distribution transformers, except electronic appliances transformers2913 Electrical relay switches2914 Switchboards and electrical control equipment2915 Wiring devices and supplies292 INDUSTRIAL ELECTRICAL APPARATUS2921 Electrical welding equipment2922 Auxiliary equipment for internal combustion engines2929 Miscellaneous industrial electrical apparatus, including those for vehicles and vessels293 HOUSEHOLD ELECTRIC APPLIANCES2931 Kitchen ware2932 Air-conditioning and home comfort2933 Clothes treatment and cleaner2939 Miscellaneous household electric appliances294 ELECTRIC BULBS AND LIGHTING FIXTURES2941 Electric bulbs2942 Electric lighting fixtures 295 PRIMARY BATTERIES (DRY AND WET)2951 Storage batteries2952 Primary batteries (dry and wet)296 ELECTRONIC EQUIPMENT2961 X-ray equipment2962 Medical instruments electronic equipment2969 Miscellaneous electronic equipment297 ELECTRIC MEASURING INSTRUMENTS2971 Electric measuring instruments, except otherwise classified 2972 Industrial process controlling instruments2973 Medical measuring instruments299 MISCELLANEOUS ELECTRICAL MACHINERY EQUIPMENT AND SUPPLIES2999 Miscellaneous electrical machinery equipment and supplies30 MANUFACTURE OF INFORMATION AND COMMUNICATION ELECTRONICS EQUIPMENT300 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (30

MANUFACTURE OF INFORMATION AND COMMUNICATION ELECTRONICS EQUIPMENT)3000 Head offices primarily engaged in managerial operations3009 Miscellaneous establishments engaged in administrative or ancillary economic activities301 COMMUNICATION EQUIPMENT AND RELATED PRODUCTS3011 Communication equipment wired3012 Mobile phone and PHS 3013 Radio communication equipment3014 Radio and television set receivers3015 Traffic signals, railway signals and safety appliances3019 Miscellaneous communication equipment and related products302 IMAGE AND AUDIO EQUIPMENT3021 Video equipment3022 Digital camera3023 Electric audio equipment303 ELECTRONIC DATA PROCESSING MACHINES, DIGITAL AND HYBRID COMPUTER, AND

PERIPHERAL EQUIPMENT 3031 Computer, except personal computer3032 Personal computer3033 External storages3034 Printer3035 Display unit3039 Miscellaneous peripheral equipment31 MANUFACTURE OF TRANSPORTATION EQUIPMENT310 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (31

MANUFACTURE OF TRANSPORTATION EQUIPMENT )3100 Head offices primarily engaged in managerial operations3109 Miscellaneous establishments engaged in administrative or ancillary economic activities311 MOTOR VEHICLES, PARTS AND ACCESSORIES3111 Motor vehicles, including motorcycles

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

40

Japan Tax & Public Procurement Helpdesk

3112 Motor vehicles bodies and trailers3113 Motor vehicles parts and accessories312 RAILROAD VEHICLES AND PARTS3121 Railroad vehicles3122 Railroad vehicles' parts313 SHIPBUILDING AND REPAIRING, AND MARINE ENGINES3131 Shipbuilding and repairing3132 Hull blocks3133 Small watercraft building and repairing3134 Marine engines314 AIRCRAFT AND PARTS3141 Aircraft3142 Aircraft engines3149 Miscellaneous aircraft parts and auxiliary equipment315 INDUSTRIAL TRUCKS AND PARTS AND ACCESSORIES3151 Forklift trucks and parts and accessories3159 Miscellaneous industrial trucks and parts and accessories319 MISCELLANEOUS TRANSPORTATION EQUIPMENT3191 Bicycles and parts3199 Transportation equipment, n.e.c.32 MISCELLANEOUS MANUFACTURING INDUSTRIES320 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (32

MISCELLANEOUS MANUFACTURING INDUSTRIES )3200 Head offices primarily engaged in managerial operations3209 Miscellaneous establishments engaged in administrative or ancillary economic activities321 PRECIOUS METAL PRODUCTS, INCLUDING JEWELS3211 Jewelry products of precious metal and precious stone3212 Findings and materials of jewelry3219 Miscellaneous precious metal products and precious stone products322 COSTUME JEWELRY, COSTUME ACCESSORIES, BUTTONS AND RELATED PRODUCTS, EXCEPT

PRECIOUS METALS AND JEWELRY3221 Costume jewelry and costume accessories, except precious metals and jewelry3222 Artificial flowers and ornamental feathers3223 Buttons3224 Needles, pins, hooks, snaps and related articles3229 Miscellaneous costume jewelry and costume accessories323 WATCHES, CLOCKS, CLOCKWORK-OPERATED DEVICES AND PARTS3231 Watches, clocks, clockwork-operated devices and parts324 MUSICAL INSTRUMENTS3241 Pianos3249 Miscellaneous musical instruments, parts and materials 325 TOYS AND SPORTING GOODS 3251 Games and toys, except dolls3252 Dolls3253 Sporting and athletic goods326 PENS, LEAD PENCILS, PAINTING MATERIALS AND STATIONERY3261 Fountain pens, pens and lead pencils3262 Calligraphy brushes and painting materials, except pencils3269 Miscellaneous office supplies327 LACQUERWARE3271 Lacquerware328 SUNDRY GOODS OF "TATAMI" MATS, ETC.3281 Straw, panama hats and straw goods3282 Tatami mats (straw-mats) 3283 Fans and lanterns (Japanese style)3284 Brooms and brushes3285 Smoking accessories and supplies, except precious metals and jewelry3289 Miscellaneous sundry goods329 MANUFACTURING INDUSTRIES, N.E.C.3291 Fireworks3292 Signboards and signs3293 Pallets3294 Models and patterns3295 Pattern manufactured of industrial use3296 Information recording materials, except newspapers, books, other printed products, etc.3297 Spectacles, including frames

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

41

Japan Tax & Public Procurement Helpdesk

3299 Miscellaneous manufacturing industries, n.e.c.

F ELECTRICITY, GAS, HEAT SUPPLY AND WATER33 PRODUCTION, TRANSMISSION AND DISTRIBUTION OF ELECTRICITY330 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (33

PRODUCTION, TRANSMISSION AND DISTRIBUTION OF ELECTRICITY)3300 Head offices primarily engaged in managerial operations3309 Miscellaneous establishments engaged in administrative or ancillary economic activities331 PRODUCTION, TRANSMISSION AND DISTRIBUTION OF ELECTRICITY3311 Power stations3312 Power substations34 PRODUCTION AND DISTRIBUTION OF GAS340 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (34

PRODUCTION AND DISTRIBUTION OF GAS)3400 Head offices primarily engaged in managerial operations3409 Miscellaneous establishments engaged in administrative or ancillary economic activities341 PRODUCTION AND DISTRIBUTION OF GAS3411 Gasworks3412 Gas distribution35 HEAT SUPPLY350 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (35

HEAT SUPPLY)3500 Head offices primarily engaged in managerial operations3509 Miscellaneous establishments engaged in administrative or ancillary economic activities351 HEAT SUPPLY3511 Heat supply36 COLLECTION, PURIFICATION AND DISTRIBUTION OF WATER, AND SEWAGE COLLECTION,

PROCESSING AND DISPOSAL360 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (36

COLLECTION, PURIFICATION AND DISTRIBUTION OF WATER, AND SEWAGE COLLECTION, PROCESSING AND DISPOSAL)

3600 Head offices primarily engaged in managerial operations3609 Miscellaneous establishments engaged in administrative or ancillary economic activities361 WATER FOR END USERS, EXCEPT INDUSTRIAL USERS3611 Water for end users, except industrial users362 WATER FOR INDUSTRIAL USERS 3621 Water for industrial users 363 SEWERAGE3631 Sewerage treatment3632 Sewer maintenance

G INFORMATION AND COMMUNICATIONS37 COMMUNICATIONS370 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (37

COMMUNICATIONS)3700 Head offices primarily engaged in managerial operations3709 Miscellaneous establishments engaged in administrative or ancillary economic activities371 FIXED TELECOMMUNICATIONS3711 Regional telecommunications, except wired broadcast telephones3712 Long-distance telecommunications3713 Wired broadcast telephones3719 Miscellaneous fixed telecommunications372 MOBILE TELECOMMUNICATIONS3721 Mobile telecommunications373 SERVICES INCIDENTAL TO TELECOMMUNICATIONS3731 Services incidental to telecommunications38 BROADCASTING380 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (38

BROADCASTING)3800 Head offices primarily engaged in managerial operations3809 Miscellaneous establishments engaged in administrative or ancillary economic activities381 PUBLIC BROADCASTING, EXCEPT CABLECASTING3811 Public broadcasting, except cablecasting 382 PRIVATE-SECTOR BROADCASTING, EXCEPT CABLECASTING3821 Television broadcasting, except satellite broadcasting3822 Radio broadcasting, except satellite broadcasting

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

42

Japan Tax & Public Procurement Helpdesk

3823 Satellite broadcasting3829 Miscellaneous private-sector broadcasting383 CABLECASTING3831 Cable television broadcasting3832 Cable radio broadcasting39 INFORMATION SERVICES390 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (39

INFORMATION SERVICES )3900 Head offices primarily engaged in managerial operations3909 Miscellaneous establishments engaged in administrative or ancillary economic activities391 COMPUTER PROGRAMMING AND OTHER SOFTWARE SERVICES3911 Custom software services3912 Embedded software services 3913 Package software services3914 Game software services392 DATA PROCESSING AND INFORMATION SERVICES3921 Data processing services3922 Information services, except marketing or opinion research services3923 Market research, opinion survey and social survey services3929 Miscellaneous data processing and information services40 SERVICES INCIDENTAL TO INTERNET400 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (40

SERVICES INCIDENTAL TO INTERNET)4000 Head offices primarily engaged in managerial operations4009 Miscellaneous establishments engaged in administrative or ancillary economic activities401 SERVICES INCIDENTAL TO INTERNET4011 Web portal providers 4012 Application services providers4013 Internet support services41 VIDEO PICTURE INFORMATION, SOUND INFORMATION, CHARACTER INFORMATION

PRODUCTION AND DISTRIBUTION410 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (41

VIDEO PICTURE INFORMATION, SOUND INFORMATION, CHARACTER INFORMATION PRODUCTION AND DISTRIBUTION)

4100 Head offices primarily engaged in managerial operations4109 Miscellaneous establishments engaged in administrative or ancillary economic activities411 VIDEO PICTURE INFORMATION PRODUCTION AND DISTRIBUTION4111 Motion picture and video production, except television program and animation production4112 Television program production, except animation production4113 Animation production4114 Motion picture, video and television program distribution412 SOUND INFORMATION PRODUCTION4121 Recording and disk production4122 Radio program production 413 NEWSPAPER PUBLISHERS4131 Newspaper publishers414 PUBLISHERS, EXCEPT NEWSPAPERS4141 Publishers, except newspapers415 COMMERCIAL ART AND GRAPHIC DESIGN4151 Commercial art and graphic design416 SERVICES INCIDENTAL TO VIDEO PICTURE INFORMATION, SOUND INFORMATION,

CHARACTER INFORMATION PRODUCTION AND DISTRIBUTION 4161 News syndicates (News suppliers)4169 Miscellaneous services incidental to video picture information, sound information, character

information production and distribution

H TRANSPORT AND POSTAL SERVICES42 RAILWAY TRANSPORT420 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (42

RAILWAY TRANSPORT)4200 Head offices primarily engaged in managerial operations4209 Miscellaneous establishments engaged in administrative or ancillary economic activities421 RAILWAY TRANSPORT4211 Ordinary railways4212 Tramways4213 Underground railways

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

43

Japan Tax & Public Procurement Helpdesk

4214 Monorails, except underground railways4215 Guide-rail system railways, except underground railways4216 Cable railways4217 Rope-ways4219 Miscellaneous railways43 ROAD PASSENGER TRANSPORT430 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (43

ROAD PASSENGER TRANSPORT)4300 Head offices primarily engaged in managerial operations4309 Miscellaneous establishments engaged in administrative or ancillary economic activities431 COMMON OMNIBUS OPERATORS4311 Common omnibus operators432 COMMON TAXICAB OPERATORS4321 Common taxicab operators433 CHARTERED OMNIBUS OPERATORS4331 Chartered omnibus operators439 MISCELLANEOUS ROAD PASSENGER TRANSPORT4391 Motor passenger transport (particularly-contracted)4399 Road passenger transport, n.e.c.44 ROAD FREIGHT TRANSPORT440 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (44

ROAD FREIGHT TRANSPORT)4400 Head offices primarily engaged in managerial operations4409 Miscellaneous establishments engaged in administrative or ancillary economic activities441 COMMON MOTOR TRUCKING4411 Common motor trucking, except special group cargo motor trucking4412 Special group cargo motor trucking442 MOTOR TRUCKING (PARTICULARLY-CONTRACTED)4421 Motor trucking (particularly-contracted)443 MINI-SIZED VEHICLE FREIGHT TRANSPORT4431 Mini-sized vehicle freight transport444 COLLECT-AND-DELIVER FREIGHT TRANSPORT4441 Collect-and-deliver freight transport449 MISCELLANEOUS ROAD FREIGHT TRANSPORT4499 Miscellaneous road freight transport45 WATER TRANSPORT450 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (45

WATER TRANSPORT)4500 Head offices primarily engaged in managerial operations4509 Miscellaneous establishments engaged in administrative or ancillary economic activities451 OCEANGOING TRANSPORT4511 Oceangoing passenger transport4512 Oceangoing freight transport452 COASTWISE TRANSPORT4521 Coastwise passenger transport4522 Coastwise freight transport453 INLAND WATER TRANSPORT4531 Harbor passenger transport4532 River transport4533 Lake or marsh transport454 VESSEL AND SHIP RENTAL AND LEASING4541 Vessel rental, except coastwise ship leasing4542 Coastwise ship leasing46 AIR TRANSPORT460 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (46

AIR TRANSPORT)4600 Head offices primarily engaged in managerial operations4609 Miscellaneous establishments engaged in administrative or ancillary economic activities461 AIR TRANSPORT4611 Air transport462 AIRCRAFT SERVICE, EXCEPT AIR TRANSPORT4621 Aircraft service, except air transport47 WAREHOUSING470 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (47

WAREHOUSING )4700 Head offices primarily engaged in managerial operations

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

44

Japan Tax & Public Procurement Helpdesk

4709 Miscellaneous establishments engaged in administrative or ancillary economic activities471 ORDINARY WAREHOUSING, EXCEPT REFRIGERATED WAREHOUSING4711 Ordinary warehousing, except refrigerated warehousing472 REFRIGERATED WAREHOUSING4721 Refrigerated warehousing48 SERVICES INCIDENTAL TO TRANSPORT480 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (48

SERVICES INCIDENTAL TO TRANSPORT )4800 Head offices primarily engaged in managerial operations4809 Miscellaneous establishments engaged in administrative or ancillary economic activities481 PORT TRANSPORT4811 Port transport482 FREIGHT FORWARDING, EXCEPT COLLECT-AND-DELIVER FREIGHT TRANSPORT4821 Freight transport, except collect-and-deliver freight transport4822 Forwarding agency483 TRANSPORT AGENCIES4831 Transport agencies484 PACKING AND CRATING4841 Packing and crating, except assembly-type packing and crating principally for ocean

transport4842 Assembly-type packing and crating principally for ocean transport485 TRANSPORT FACILITIES SERVICES4851 Railway facilities services4852 Fixed facilities for road transport4853 Terminal facilities for motor vehicles4854 Freight handling facilities4855 Piers and docks4856 Airports and air fields, heliports489 MISCELLANEOUS SERVICES INCIDENTAL TO TRANSPORT4891 Shipping brokers4899 Services incidental to transport, n.e.c.49 POSTAL SERVICES, INCLUDING MAIL DELIVERY 490 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (49

POSTAL SERVICES)4901 Establishments engaged in administrative or ancillary economic activities491 POSTAL SERVICES, INCLUDING MAIL DELIVERY 4911 Postal services, including mail delivery

I WHOLESALE AND RETAIL TRADE50 WHOLESALE TRADE, GENERAL MERCHANDISE500 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (50

WHOLESALE TRADE, GENERAL MERCHANDISE )5000 Head offices primarily engaged in managerial operations5008 Warehouses exclusively used for domestic use5009 Miscellaneous establishments engaged in administrative or ancillary economic activities501 WHOLESALE TRADE, GENERAL MERCHANDISE5011 Wholesale trade, general merchandise (with 100 or more employees)5019 Miscellaneous wholesale trade, general merchandise51 WHOLESALE TRADE (TEXTILE AND APPAREL) 510 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (51

WHOLESALE TRADE (TEXTILE AND APPAREL))5100 Head offices primarily engaged in managerial operations5108 Warehouses exclusively used for domestic use5109 Miscellaneous establishments engaged in administrative or ancillary economic activities511 TEXTILE PRODUCTS (EXCEPT APPAREL, APPAREL ACCESSORIES AND NOTIONS)5111 Fiber materials5112 Yarn5113 Textiles, except interior decoration512 APPAREL5121 Men’s clothing (occidental style)5122 Ladies’ and children’s clothing (occidental style) 5123 Underwear 5129 Miscellaneous apparel513 APPAREL ACCESSORIES AND NOTIONS5131 Bedding5132 Footwear

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

45

Japan Tax & Public Procurement Helpdesk

5133 Bags and "fukuromono" (small cases) 5139 Miscellaneous apparel accessories and notions 52 WHOLESALE TRADE (FOOD AND BEVERAGES)520 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (52

WHOLESALE TRADE (FOOD AND BEVERAGES))5200 Head offices primarily engaged in managerial operations5208 Warehouses exclusively used for domestic use5209 Miscellaneous establishments engaged in administrative or ancillary economic activities521 AGRICULTURAL, LIVESTOCK AND AQUATIC PRODUCTS5211 Rice, barley and wheat5212 Grains and pulses 5213 Vegetables5214 Fruits5215 Meat and poultry5216 Fresh fish and shellfish 5219 Miscellaneous agricultural, livestock and aquatic products 522 FOOD AND BEVERAGES5221 Sugar, “Miso” (fermented soybean paste) and “Shoyu” (soy sauce)5222 Liquors 5223 Cured food5224 Confectionery and bakery products5225 Soft drinks and carbonated water, except otherwise classified5226 Tea 5227 Milk and dairy products5229 Miscellaneous food and beverages53 WHOLESALE TRADE (BUILDING MATERIALS, MINERALS AND METALS, ETC) 530 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (53

WHOLESALE TRADE (BUILDING MATERIALS, MINERALS AND METALS, ETC))5300 Head offices primarily engaged in managerial operations5308 Warehouses exclusively used for domestic use5309 Miscellaneous establishments engaged in administrative or ancillary economic activities531 BUILDING MATERIALS5311 Lumber and bamboo5312 Cement5313 Sheet glass5314 Prefabricated metal products, except metal hardwares5319 Miscellaneous building materials532 CHEMICALS AND RELATED PRODUCTS5321 Paints5322 Plastics5329 Miscellaneous chemicals and related products533 PETROLEUM AND MINERALS5331 Petroleum5332 Minerals, except petroleum534 IRON AND STEEL PRODUCTS5341 Iron and steel crude products5342 Iron and steel primary products 5349 Miscellaneous iron and steel products 535 NON-FERROUS METALS5351 Non-ferrous metal ingots5352 Non-ferrous metal products536 RECYCLED MATERIAL5361 Empty bottles, cans and other containers5362 Iron scrap5363 Non-ferrous scrap5364 Waste paper5369 Miscellaneous recycled material54 WHOLESALE TRADE (MACHINERY AND EQUIPMENT) 540 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (54

WHOLESALE TRADE (MACHINERY AND EQUIPMENT))5400 Head offices primarily engaged in managerial operations5408 Warehouses exclusively used for domestic use5409 Miscellaneous establishments engaged in administrative or ancillary economic activities541 INDUSTRY MACHINERY AND EQUIPMENT5411 Machinery and equipment for agriculture use5412 Machinery and equipment for construction and mining

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

46

Japan Tax & Public Procurement Helpdesk

5413 Metalworking machinery and equipment5414 Office machines and equipment5419 Miscellaneous industry machinery and equipment542 MOTOR VEHICLES5421 Motor vehicles, including motorcycles 5422 Motor vehicle parts and accessories, except used parts and accessories 5423 Automotive used parts543 ELECTRICAL MACHINERY, EQUIPMENT AND SUPPLIES5431 Electrical household appliances5432 Electrical machinery, equipment and supplies, except electrical household appliances549 MISCELLANEOUS MACHINERY AND EQUIPMENT5491 Transportation equipment, except motor vehicles5492 Measuring instruments, physical and chemical instruments and optical instruments5493 Medical instruments and apparatus, including dental instruments and apparatus55 MISCELLANEOUS WHOLESALE TRADE 550 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (55

MISCELLANEOUS WHOLESALE TRADE )5500 Head offices primarily engaged in managerial operations5508 Warehouses exclusively used for domestic use5509 Miscellaneous establishments engaged in administrative or ancillary economic activities551 FURNITURE, FIXTURES AND HOUSE FURNISHINGS 5511 Furniture and fixtures5512 Aramono(kitchenware) 5513 “Tatami” mats (straw-mats)5514 Textiles for interior decoration5515 Chinaware and glassware5519 Miscellaneous house furnishings552 MEDICINES AND TOILETRIES5521 Medicines5522 Medical supplies5523 Toiletries5524 Synthetic detergent553 PAPER AND PAPER PRODUCTS5531 Paper5532 Paper products559 OTHER PRODUCTS, N.E.C.5591 Hardware5592 Fertilizers and feeds5593 Sporting goods5594 Amusement goods and toys5595 Tobacco products5596 Jewelry5597 Books and magazines5598 Agents and brokers5599 Miscellaneous wholesale trade, n.e.c.56 RETAIL TRADE, GENERAL MERCHANDISE560 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (56

RETAIL TRADE, GENERAL MERCHANDISE )5600 Head offices primarily engaged in managerial operations5608 Warehouses exclusively used for domestic use5609 Miscellaneous establishments engaged in administrative or ancillary economic activities561 DEPARTMENT STORES AND GENERAL MERCHANDISE SUPERMARKETS5611 Department stores and general merchandise supermarkets569 MISCELLANEOUS RETAIL TRADE, GENERAL MERCHANDISE (WITH LESS THAN 50

EMPLOYEES)5699 Miscellaneous retail trade, general merchandise (with less than 50 employees) 57 RETAIL TRADE (WOVEN FABRICS, APPAREL, APPAREL ACCESSORIES AND NOTIONS) 570 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (57

RETAIL TRADE (WOVEN FABRICS, APPAREL, APPAREL ACCESSORIES AND NOTIONS)) 5700 Head offices primarily engaged in managerial operations5708 Warehouses exclusively used for domestic use5709 Miscellaneous establishments engaged in administrative or ancillary economic activities571 DRY GOODS, CLOTH AND BEDDING STORES5711 Dry goods and cloth stores5712 Bedding stores572 MEN’S CLOTHING (OCCIDENTAL STYLE) STORES

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

47

Japan Tax & Public Procurement Helpdesk

5721 Men’s clothing (occidental style) stores573 LADIES’ AND CHILDREN'S CLOTHING (OCCIDENTAL STYLE) STORES5731 Ladies’ clothing (occidental style) stores 5732 Children’s clothing (occidental style) stores574 FOOTWEAR STORES5741 Shoe stores5742 Footwear stores, except shoes579 MISCELLANEOUS WOVEN FABRICS, APPAREL, APPAREL ACCESSORIES AND NOTIONS

STORES5791 Bags and "fukuromono" (small cases)5792 Underwear5793 Haberdashery, apparel accessories and notions stores5799 Woven fabrics, apparel, apparel accessories and notions stores, n.e.c.58 RETAIL TRADE (FOOD AND BEVERAGE)580 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (58

RETAIL TRADE (FOOD AND BEVERAGE))5800 Head offices primarily engaged in managerial operations5808 Warehouses exclusively used for domestic use5809 Miscellaneous establishments engaged in administrative or ancillary economic activities581 GROCERY STORES5811 Grocery stores582 VEGETABLE AND FRUIT STORES5821 Vegetable stores5822 Fruit stores583 MEAT AND POULTRY STORES5831 Meat stores, except poultry and egg5832 Poultry and egg stores584 FRESH FISH STORES5841 Fresh fish stores585 LIQUOR STORES5851 Liquor stores586 CONFECTIONERIES AND BAKERIES5861 Retail confectioneries (manufacturer-sellers)5862 Retail confectioneries (except manufacturer-sellers)5863 Retail bakeries (manufacturer-sellers)5864 Retail bakeries (except manufacturer-sellers)589 MISCELLANEOUS FOOD AND BEVERAGE STORES5891 Convenience stores, primarily for sale of food and beverages5892 Milk stores5893 Beverage stores, except otherwise classified5894 Tea stores5895 Delicatessen stores5896 Rice, barley and other cereals stores5897 Processed food "tofu", "kamaboko" etc.5898 Cured food stores5899 Food and beverage stores, n.e.c.59 RETAIL TRADE (MACHINERY AND EQUIPMENT)590 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (59

RETAIL TRADE (MACHINERY AND EQUIPMENT))5900 Head offices primarily engaged in managerial operations5908 Warehouses exclusively used for domestic use5909 Miscellaneous establishments engaged in administrative or ancillary economic activities591 MOTOR VEHICLES5911 New motor vehicle stores5912 Used motor vehicle stores5913 Motor vehicle parts and accessories stores5914 Motorcycle stores592 BICYCLES5921 Bicycle stores593 MACHINERY AND EQUIPMENT STORES, EXCEPT MOTORCYCLES AND BICYCLES5931 Electrical appliance stores, except secondhand goods 5932 Office machinery of electric appliance stores, except secondhand goods 5933 Secondhand electrical products5939 Miscellaneous machinery and equipment stores60 MISCELLANEOUS RETAIL TRADE 

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

48

Japan Tax & Public Procurement Helpdesk

600 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (60 MISCELLANEOUS RETAIL TRADE )

6000 Head offices primarily engaged in managerial operations6008 Warehouses exclusively used for domestic use6009 Miscellaneous establishments engaged in administrative or ancillary economic activities601 FURNITURE, FIXTURE AND “TATAMI” MAT (STRAW-MAT) STORES6011 Furniture stores6012 Fixture stores 6013 “Tatami” mat (straw-mat) stores6014 Furniture for religious purposes stores 602 HOUSEHOLD UTENSIL STORES6021 Hardware stores6022 Aramono (kitchenware) stores6023 Chinaware and glassware stores6029 Household utensil stores, n.e.c.603 MEDICINE AND TOILETRY STORES6031 Drugstores6032 Medicine stores, except pharmacies6033 Pharmacies6034 Toiletry stores604 FARMING SUPPLY STORES6041 Agricultural machinery and equipment stores6042 Seedling and seed stores6043 Fertilizer and feed stores605 FUEL STORES6051 Gasoline stations6052 Fuel stores, except gasoline stations606 BOOK AND STATIONERY STORES6061 Book stores, except secondhand bookstores6062 Secondhand bookstores6063 Newspaper stores6064 Paper and stationery stores607 SPORTING GOODS, TOY, AMUSEMENT GOODS AND MUSICAL INSTRUMENT STORES 6071 Sporting goods stores6072 Toy and amusement goods stores6073 Musical instrument stores608 CAMERA, WATCH AND SPECTACLES STORES6081 Camera and photographic supply stores6082 Watch, spectacles and optical instruments stores609 STORES, N.E.C6091 Home improvement stores6092 Tobacco and smoking article specialty stores6093 Flowers and other florists stores6094 Building materials stores6095 Jewelry stores6096 Pet stores6097 Antique stores6098 Secondhand stores, except antique6099 Miscellaneous retail trade, n.e.c.61 NONSTORE RETAILERS610 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (61

NONSTORE RETAILERS )6100 Head offices primarily engaged in managerial operations6108 Warehouses exclusively used for domestic use6109 Miscellaneous establishments engaged in administrative or ancillary economic activities611 MAIL-ORDER HOUSES AND DOOR-TO-DOOR SALES6111 Nonstore retailers (general merchandise)6112 Nonstore retailers (woven fabrics, apparel, apparel accessories and notions)6113 Nonstore retailers (food and beverages)6114 Nonstore retailers (machinery and equipment)6119 Nonstore retailers (miscellaneous goods)612 VENDING MACHINE SALES6121 Vending machine sales619 MISCELLANEOUS NONSTORE RETAILERS6199 Miscellaneous nonstore retailers

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

49

Japan Tax & Public Procurement Helpdesk

J FINANCE AND INSURANCE62 BANKING620 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (62

BANKING)6200 Head offices primarily engaged in managerial operations6209 Miscellaneous establishments engaged in administrative or ancillary economic activities621 CENTRAL BANK6211 Central bank622 BANKS, EXCEPT CENTRAL BANK6221 Ordinary banks (Commercial banks)6222 Postal savings bank6223 Trust banks6229 Miscellaneous banks63 FINANCIAL INSTITUTIONS FOR COOPERATIVE ORGANIZATIONS630 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (63

FINANCIAL INSTITUTIONS FOR COOPERATIVE ORGANIZATIONS )6300 Head offices primarily engaged in managerial operations6309 Miscellaneous establishments engaged in administrative or ancillary economic activities631 FINANCIAL INSTITUTIONS FOR SMALL BUSINESS6311 Credit associations and related6312 Credit cooperatives and related6313 Bank for commercial and industrial cooperatives (Shoko chukin bank)6314 Labor credit associations and related632 FINANCIAL INSTITUTIONS FOR AGRICULTURE, FORESTRY AND FISHERIES FINANCES6321 Bank for agriculture, forestry and fisheries (The Norinchukin bank)6322 Prefectural credit federations of agricultural cooperatives6323 Federations of fisheries and fishery processing cooperatives associations6324 Agricultural cooperatives6325 Fishery and fishery processing cooperatives64 NON-DEPOSIT MONEY CORPORATIONS, INCLUDING LENDING AND CREDIT CARD BUSINESS640 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (64

NON-DEPOSIT MONEY CORPORATIONS, INCLUDING LENDING AND CREDIT CARD BUSINESS)6400 Head offices primarily engaged in managerial operations6409 Miscellaneous establishments engaged in administrative or ancillary economic activities641 MONEY LENDING BUSINESS 6411 Money lending business for consumers6412 Money lending business for corporates642 PAWNBROKERS6421 Pawnbrokers643 CREDIT CARD AND INSTALLMENT FINANCE BUSINESSES6431 Credit card businesses6432 Installment finance businesses649 MISCELLANEOUS NON-DEPOSIT MONEY CORPORATIONS 6491 Government-related financial institutions6492 Housing loan businesses6493 Securities finance businesses6499 Non-deposit money corporations, n.e.c.65 FINANCIAL PRODUCTS TRANSACTION DEALERS AND FUTURES COMMODITY TRANSACTION

DEALERS650 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (65

FINANCIAL PRODUCTS TRANSACTION DEALERS AND FUTURES COMMODITY TRANSACTION DEALERS)

6500 Head offices primarily engaged in managerial operations6509 Miscellaneous establishments engaged in administrative or ancillary economic activities651 FINANCIAL PRODUCTS TRANSACTION DEALERS6511 Financial products transaction dealers, except investment advisory, agent and management

services and auxiliaries for financial products transaction6512 Investment advisory and agent services6513 Investment management services 6514 Auxiliaries for financial products transaction652 FUTURES COMMODITY TRANSACTION DEALERS AND COMMODITY INVESTMENT ADVISORS6521 Futures commodity transaction dealers6522 Commodity investment advisors6529 Miscellaneous futures commodity transaction dealers and commodity investment advisors66 FINANCIAL AUXILIARIES

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

50

Japan Tax & Public Procurement Helpdesk

660 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (66 FINANCIAL AUXILIARIES)

6600 Head offices primarily engaged in managerial operations6609 Miscellaneous establishments engaged in administrative or ancillary economic activities661 FINANCIAL AUXILIARIES6611 Call loan and discount companies6612 Bill and check clearing houses6613 Currency exchangers6614 Credit guarantee institutions6615 Credit guarantee reinsurance institutions6616 Deposit insurance institutions6617 Financial products exchanges6618 Commodity exchanges6619 Miscellaneous financial auxiliaries662 TRUST BUSINESSES6621 Trust management businesses6622 Trust operating businesses663 FINANCIAL BROKERS AND INTERMEDIARIES6631 Financial products brokers and intermediaries6632 Trust deal brokers and intermediaries6639 Miscellaneous financial brokers and intermediaries67 INSURANCE INSTITUTIONS, INCLUDING INSURANCE AGENTS, BROKERS AND SERVICES 670 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (67

INSURANCE INSTITUTIONS)6700 Head offices primarily engaged in managerial operations6709 Miscellaneous establishments engaged in administrative or ancillary economic activities671 LIFE INSURANCE INSTITUTIONS6711 Life insurance institutions, except postal insurance companies and life reinsurance

companies6712 Postal insurance company6713 Life reinsurance companies6719 Miscellaneous life insurance institutions672 NON-LIFE INSURANCE INSTITUTIONS6721 Non-life insurance companies , except non-life reinsurance companies6722 Non-life reinsurance companies6729 Miscellaneous non-life insurance institutions673 MUTUAL AID ORGANIZATIONS AND SMALL-AMOUNT SHORT-TERM INSURANCE PROVIDERS6731 Mutual aid organizations under the Accident Compensation Act6732 Mutual aid organizations under the Cooperative Society Act, etc.6733 Small-amount short-term insurance providers674 INSURANCE AGENTS AND BROKERS6741 Life insurance agents and brokers6742 Non-life insurance agents and brokers6743 Agents and brokers for mutual aid and Small-amount Short-term Insurance675 INSURANCE SERVICE INSTITUTIONS6751 Rate-making services6752 Appraisers6759 Miscellaneous insurance service institutions

K REAL ESTATE AND GOODS RENTAL AND LEASING68 REAL ESTATE AGENCIES680 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (68

REAL ESTATE AGENCIES)6800 Head offices primarily engaged in managerial operations6809 Miscellaneous establishments engaged in administrative or ancillary economic activities681 SALES AGENTS OF BUILDINGS AND HOUSES AND LAND SUBDIVIDERS AND DEVELOPERS6811 Sales agents of buildings and houses6812 Land subdividers and developers682 REAL ESTATE AGENTS AND BROKERS 6821 Real estate agents and brokers69 REAL ESTATE LESSORS AND MANAGERS690 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (69

REAL ESTATE LESSORS AND MANAGERS)6900 Head offices primarily engaged in managerial operations6909 Miscellaneous establishments engaged in administrative or ancillary economic activities691 REAL ESTATE LESSORS, EXCEPT HOUSE AND ROOM LESSORS

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

51

Japan Tax & Public Procurement Helpdesk

6911 Office lessors6912 Land lessors6919 Miscellaneous real estate lessors692 HOUSE AND ROOM LESSORS6921 House lessors6922 Room lessors693 AUTOMOBILE PARKING6931 Automobile parking694 REAL ESTATE MANAGERS6941 Real estate managers70 GOODS RENTAL AND LEASING 700 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (70

GOODS RENTAL AND LEASING )7000 Head offices primarily engaged in managerial operations7009 Miscellaneous establishments engaged in administrative or ancillary economic activities701 GENERAL GOODS RENTAL AND LEASING7011 General goods leasing7019 Miscellaneous general goods rental and leasing702 INDUSTRIAL EQUIPMENT AND MACHINERY RENTAL7021 Industrial equipment and machinery rental, except construction machinery7022 Construction machinery rental703 OFFICE MACHINERY RENTAL7031 Office machinery rental, except electronic computers7032 Electronic computers and related apparatus rental704 AUTOMOBILE RENTAL7041 Automobile rental705 SPORTS AND HOBBY GOODS RENTAL7051 Sports and hobby goods rental709 MISCELLANEOUS GOODS RENTAL AND LEASING7091 Theatrical goods rental7092 Audio and visual recordings rental, except otherwise classified7093 Costume rental, except otherwise classified7099 Goods rental and leasing, n.e.c. 

L SCIENTIFIC RESEARCH, PROFESSIONAL AND TECHNICAL SERVICES71 SCIENTIFIC AND DEVELOPMENT RESEARCH INSTITUTES710 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (71

SCIENTIFIC AND DEVELOPMENT RESEARCH INSTITUTES)7101 Establishments engaged in administrative or ancillary economic activities711 RESEARCH INSTITUTES FOR NATURAL SCIENCES7111 Research institutes for physical sciences7112 Research institutes for engineering7113 Research institutes for agriculture7114 Research institutes for medicine and pharmacy712 RESEARCH INSTITUTES FOR HUMANITIES AND SOCIAL SCIENCES7121 Research institutes for humanities and social sciences72 PROFESSIONAL SERVICES, N.E.C.720 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (72

PROFESSIONAL SERVICES, N.E.C.)7201 Establishments engaged in administrative or ancillary economic activities721 LAWYERS' AND PATENT ATTORNEYS' OFFICES7211 Lawyers' offices7212 Patent attorneys' offices722 NOTARIES PUBLIC'S, JUDICIAL SCRIVENERS' AND LAND AND HOUSE SURVEYORS' OFFICES7221 Notaries public's and judicial scriveners' offices 7222 Land and house surveyors' offices 723 ADMINISTRATIVE SCRIVENERS'OFFICES7231 Administrative scriveners' offices724 CERTIFIED PUBLIC ACCOUNTANTS’ AND CERTIFIED TAX ACCOUNTANTS' OFFICES7241 Certified public accountants' offices7242 Certified tax accountants' offices725 CERTIFIED SOCIAL INSURANCE AND LABOR CONSULTANTS'OFFICES7251 Certified social insurance and labor consultants' offices726 DESIGN SERVICES7261 Design services727 AUTHORS AND ARTISTS

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

52

Japan Tax & Public Procurement Helpdesk

7271 Authors7272 Artists728 BUSINESS CONSULTANTS AND PURE HOLDING COMPANIES7281 Business consultants7282 Pure holding companies729 MISCELLANEOUS PROFESSIONAL SERVICES7291 Detective agencies and credit bureaus7292 Translation services, except authors7293 Interpreter and guide-interpreter services7294 Certified real estate appraisers7299 Professional services, n.e.c.73 ADVERTISING730 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (73

ADVERTISING)7300 Head offices primarily engaged in managerial operations7309 Miscellaneous establishments engaged in administrative or ancillary economic activities731 ADVERTISING7311 Advertising74 TECHNICAL SERVICES, N.E.C.740 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (74

TECHNICAL SERVICES)7401 Establishments engaged in administrative or ancillary economic activities741 VETERINARY SERVICES7411 Veterinary services742 ENGINEERING AND ARCHITECTURAL SERVICES7421 Architectural design services7422 Surveying services7429 Miscellaneous engineering and architectural services743 MECHANICAL DESIGN SERVICES7431 Mechanical design services744 COMMODITY INSPECTION AND NON-DESTRUCTIVE TESTING SERVICES7441 Commodity inspection services 7442 Non-destructive testing services745 SURVEYOR CERTIFICATION7451 General surveying certification7452 Environmental surveying certification7459 Miscellaneous surveyor certification746 PHOTOGRAPHIC SERVICES7461 Photographic services, except commercial photography7462 Commercial photography749 MISCELLANEOUS TECHNICAL SERVICES7499 Miscellaneous technical services 

M ACCOMMODATIONS, EATING AND DRINKING SERVICES75 ACCOMMODATIONS750 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (75

ACCOMMODATIONS)7500 Head offices primarily engaged in managerial operations7509 Miscellaneous establishments engaged in administrative or ancillary economic activities751 HOTELS7511 Hotels752 COMMON LODGING HOUSES7521 Common lodging houses753 BOARDING HOUSES7531 Boarding houses759 MISCELLANEOUS LODGING PLACES 7591 Lodging facilities of companies and associations7592 Resort clubs7599 Lodging places, n.e.c. 76 EATING AND DRINKING PLACES 760 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (76

EATING AND DRINKING PLACES )7600 Head offices primarily engaged in managerial operations7609 Miscellaneous establishments engaged in administrative or ancillary economic activities761 EATING PLACES, EXCEPT SPECIALTY RESTAURANTS7611 Eating places, except specialty restaurants

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

53

Japan Tax & Public Procurement Helpdesk

762 SPECIALTY RESTAURANTS7621 Japanese restaurants7622 Ryotei (Special Japanese restaurants) 7623 Chinese restaurants7624 Ramen(Chinese noodles) restaurants7625 “Yakiniku” (Grilled meats) restaurants7629 Miscellaneous specialty restaurants763 "SOBA" AND "UDON" (JAPANESE NOODLES) RESTAURANTS7631 Soba and "udon" (Japanese noodles) restaurants764 SUSHI BARS7641 Sushi bars765 DRINKING HOUSES AND BEER HALLS7651 Drinking houses and beer halls766 BARS, CABARETS AND NIGHT CLUBS7661 Bars, cabarets and night clubs767 COFFEE SHOPS7671 Coffee shops769 MISCELLANEOUS EATING AND DRINKING PLACES7691 Hamburger shops7692 Okonomiyaki, "Yakisoba" and "Takoyaki" (Japanese snacks ) shops7699 Miscellaneous eating and drinking places, n.e.c.77 FOOD TAKE OUT AND DELIVERY SERVICES770 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (77

FOOD TAKE OUT AND DELIVERY SERVICES )7700 Head offices primarily engaged in managerial operations7709 Miscellaneous establishments engaged in administrative or ancillary economic activities771 FOOD TAKE OUT SERVICES7711 Food take out services772 FOOD DELIVERY SERVICES7721 Food delivery services

N LIVING-RELATED AND PERSONAL SERVICES AND AMUSEMENT SERVICES78 LAUNDRY, BEAUTY AND BATH SERVICES780 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (78

LAUNDRY, BEAUTY AND BATH SERVICES )7800 Head offices primarily engaged in managerial operations7809 Miscellaneous establishments engaged in administrative or ancillary economic activities781 LAUNDRIES7811 General laundries7812 Laundry agents7813 Linen supply 782 BARBERSHOPS7821 Barbershops783 HAIR-DRESSING AND BEAUTY SALON7831 Hair-dressing and beauty salon784 PUBLIC BATHHOUSES7841 Public bathhouses785 MISCELLANEOUS PUBLIC BATHHOUSES7851 Miscellaneous public bathhouses789 MISCELLANEOUS LAUNDRY, BEAUTY AND BATH SERVICES7891 Fulling and dyeing plants7892 Aesthetic salon service7893 Relaxation services (using manual techniques)7894 Nail salon services7899 Laundry, beauty and bath services, n.e.c.79 MISCELLANEOUS LIVING-RELATED AND PERSONAL SERVICES790 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (79

MISCELLANEOUS LIVING-RELATED AND PERSONAL SERVICES )7900 Head offices primarily engaged in managerial operations7909 Miscellaneous establishments engaged in administrative or ancillary economic activities791 TRAVEL AGENCY7911 Travel agency, except travel sub-agency7912 Travel sub-agency792 DOMESTIC SERVICES7921 Domestic services, resident-base7922 Domestic services, non-resident

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

54

Japan Tax & Public Procurement Helpdesk

793 GARMENT SEWING SERVICES AND REPAIRS7931 Garment sewing services and repair shops794 CHECKROOMS, SAFETY DEPOSIT SERVICES7941 Checkrooms, safety deposit services795 CREMATORIES AND GRAVEYARD CUSTODIANS7951 Crematories7952 Graveyard custodians796 CEREMONIAL OCCASIONS7961 Funeral services7962 Wedding ceremony hall services7963 Ceremonial occasion mutual aid society799 LIVING-RELATED AND PERSONAL SERVICES, N.E.C.7991 Food processing services7992 Matrimonial agency and wedding ceremony hall brokers7993 Film developing and finishing7999 Miscellaneous living-related and personal services, n.e.c.80 SERVICES FOR AMUSEMENT AND RECREATION800 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (80

SERVICES FOR AMUSEMENT AND RECREATION)8000 Head offices primarily engaged in managerial operations8009 Miscellaneous establishments engaged in administrative or ancillary economic activities801 CINEMAS8011 Cinemas802 PERFORMANCES (EXCEPT OTHERWISE CLASSIFIED), THEATRICAL COMPANIES8021 Legitimate theaters8022 Performances8023 Dramatic companies8024 Orchestra and dancing companies8025 Entertainment and sports companies 803 BICYCLE, HORSE, MOTORCAR AND MOTORBOAT RACE TRACK OPERATIONS AND COMPANIES8031 Bicycle race track operations8032 Horse race track operations8033 Motorcar and motorboat race track operations8034 Bicycle race companies8035 Horse race companies8036 Motorcar and motorboat race companies804 SPORTS FACILITIES8041 Sports facilities, except otherwise classified8042 Gymnasiums (sports hall)8043 Golf courses8044 Golf driving ranges8045 Bowling alleys8046 Tennis clubs8047 Baseball and tennis batting ranges8048 Fitness centers805 PUBLIC GARDENS AND AMUSEMENT PARKS8051 Public gardens8052 Amusement parks, except theme parks8053 Theme parks806 AMUSEMENT AND RECREATION FACILITIES8061 Billiard rooms8062 Go and Japanese chess parlors 8063 Mah-jong clubs8064 Pachinko parlors8065 Game centers8069 Miscellaneous amusement and recreation facilities809 MISCELLANEOUS AMUSEMENT AND RECREATION SERVICES8091 Dance halls8092 Marinas8093 Recreational fishing guide business8094 Geisha houses8095 Karaoke boxes8096 Services incidental to amusement and recreation8099 Amusement and recreation services, n.e.c

O EDUCATION, LEARNING SUPPORT

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

55

Japan Tax & Public Procurement Helpdesk

81 SCHOOL EDUCATION810 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (81

SCHOOL EDUCATION )8101 Establishments engaged in administrative or ancillary economic activities811 KINDERGARTENS8111 Kindergartens812 ELEMENTARY SCHOOLS8121 Elementary schools813 LOWER SECONDARY SCHOOLS8131 Lower secondary schools814 UPPER SECONDARY SCHOOLS, SECONDARY SCHOOLS8141 Upper Secondary schools8142 Secondary schools815 SCHOOLS FOR SPECIAL NEEDS EDUCATION8151 Schools for special needs education816 INSTITUTIONS OF HIGHER EDUCATION8161 Universities8162 Junior colleges8163 Colleges of technology817 SPECIALIZED TRAINING COLLEGES AND MISCELLANEOUS SCHOOLS8171 Specialized training colleges8172 Miscellaneous schools 818 SCHOOL EDUCATION SUPPORT INSTITUTIONS8181 School education support institutions819 INTEGRATED CENTERS FOR EARLY CHILDHOOD EDUCATION AND CARE8191 Integrated centers for early child-hood education and care82 MISCELLANEOUS EDUCATION, LEARNING SUPPORT820 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (82

MISCELLANEOUS EDUCATION, LEARNING SUPPORT)8200 Head offices primarily engaged in managerial operations8209 Miscellaneous establishments engaged in administrative or ancillary economic activities821 SOCIAL EDUCATION 8211 Citizen's public halls8212 Libraries8213 Museums and art museums8214 Zoological gardens, botanical gardens and aquariums8215 Centers for children and youths8216 Correspondence social education8219 Miscellaneous social education822 VOCATIONAL AND EDUCATIONAL SUPPORT FACILITIES8221 Employee training facilities and supporting facilities8222 Vocational guidance centers8229 Miscellaneous vocational and educational support facilities823 SUPPLEMENTARY TUTORIAL SCHOOLS8231 Supplementary tutorial schools824 INSTRUCTION SERVICES FOR ARTS, CULTURE AND TECHNICALS8241 Music instructions8242 Calligraphy instructions8243 Flower, tea ceremony instructions8244 Abacus instructions8245 Foreign language instructions8246 Sports and health instructions8249 Miscellaneous instruction services for arts, culture and technicals829 EDUCATION, LEARNING SUPPORT, N.E.C.8299 Education, learning support, n.e.c.

P MEDICAL, HEALTH CARE AND WELFARE83 MEDICAL AND OTHER HEALTH SERVICES830 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (83

MEDICAL AND OTHER HEALTH SERVICES)8300 Head offices primarily engaged in managerial operations8309 Miscellaneous establishments engaged in administrative or ancillary economic activities831 HOSPITALS8311 General hospitals8312 Mental hospitals832 CLINICS OF MEDICAL PRACTITIONERS

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

56

Japan Tax & Public Procurement Helpdesk

8321 Clinics with beds8322 Clinics without beds833 DENTAL CLINICS8331 Dental clinics 834 MATERNITY CLINICS AND NURSING8341 Midwives8342 Nursing835 OTHER HEALTH PRACTITIONERS8351 Offices of masseuses, chiropractors, acupuncturists, moxacauterists and judo-orthopaedists 8359 Miscellaneous offices of other health practitioners836 SERVICES INCIDENTAL TO MEDICAL8361 Dental laboratories8369 Miscellaneous services incidental to medical84 PUBLIC HEALTH AND HYGIENE 840 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (84

PUBLIC HEALTH AND HYGIENE )8400 Head offices primarily engaged in managerial operations8409 Miscellaneous establishments engaged in administrative or ancillary economic activities841 PUBLIC HEALTH CENTERS8411 Public health centers842 HEALTH CONSULTATION OFFICES8421 Health consultation offices for tuberculosis8422 Health consultation offices for mental health8423 Health consultation offices for maternal and child care8429 Miscellaneous health consultation offices849 OTHER PUBLIC HEALTH AND HYGIENE8491 Quarantine stations, except animal and plant quarantines8492 Inspection and testing services8493 Disinfecting services8499 Public health and hygiene services, n.e.c.85 SOCIAL INSURANCE, SOCIAL WELFARE AND CARE SERVICES850 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (85

SOCIAL INSURANCE, SOCIAL WELFARE AND CARE SERVICES)8500 Head offices primarily engaged in managerial operations8509 Miscellaneous establishments engaged in administrative or ancillary economic activities851 SOCIAL INSURANCE ORGANIZATIONS8511 Social insurance organizations852 WELFARE OFFICES8521 Welfare offices853 CHILD WELFARE SERVICES8531 Day nursery8539 Miscellaneous child welfare services854 WELFARE SERVICES FOR THE AGED AND CARE SERVICES8541 Special nursing homes for the elderly8542 Health care facilities for the elderly requiring long-term care8543 Day care short stay services for the aged8544 Home-visit care services8545 Group homes for the elderly with dementia8546 Fee charging homes for the aged8549 Miscellaneous welfare services for the aged and care services855 WELFARE SERVICES FOR DISABLED PERSONS8551 Residence support services8559 Miscellaneous welfare services for disabled persons859 MISCELLANEOUS SOCIAL INSURANCE, SOCIAL WELFARE AND CARE SERVICES8591 Offender rehabilitation services8599 Miscellaneous social insurance, social welfare and care services

Q COMPOUND SERVICES86 POSTAL SERVICES860 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (86

POSTAL SERVICES)8601 Establishments engaged in administrative or ancillary economic activities861 POSTAL SERVICES8611 Postal services862 CONTRACTED POSTAL SERVICES8621 Postal agency

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

57

Japan Tax & Public Procurement Helpdesk

8629 Miscellaneous contracted postal services87 COOPERATIVE ASSOCIATIONS, N.E.C.870 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (87

COOPERATIVE ASSOCIATIONS)8701 Establishments engaged in administrative or ancillary economic activities871 AGRICULTURE, FORESTRY AND FISHERIES COOPERATIVE ASSOCIATIONS, N.E.C.8711 Agriculture cooperative associations, n.e.c.8712 Fisheries cooperative associations, n.e.c.8713 Fishery processing cooperative associations, n.e.c.8714 Forestry associations, n.e.c.872 BUSINESS COOPERATIVE ASSOCIATIONS, N.E.C.8721 Business cooperative associations, n.e.c.

R SERVICES, N.E.C.88 WASTE DISPOSAL BUSINESS880 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (88

WASTE DISPOSAL BUSINESS )8800 Head offices primarily engaged in managerial operations8809 Miscellaneous establishments engaged in administrative or ancillary economic activities881 DOMESTIC WASTE DISPOSAL BUSINESS8811 Night soil collection transportation business8812 Night soil processing business8813 Treatment tank cleaning8814 Treatment tank maintenance8815 Waste collection transportation business8816 Waste disposal business8817 Public cleaning-related services offices882 INDUSTRIAL WASTE DISPOSAL BUSINESS8821 Industrial waste collection transportation business8822 Industrial waste disposal business8823 Special controlled industrial waste collection transportation business8824 Special controlled industrial waste disposal business889 MISCELLANEOUS WASTE DISPOSAL BUSINESS8891 Dead domestic animal disposal business8899 Waste disposal business, n.e.c.89 AUTOMOBILE MAINTENANCE SERVICES890 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (89

AUTOMOBILE MAINTENANCE SERVICES )8901 Establishments engaged in administrative or ancillary economic activities891 AUTOMOBILE MAINTENANCE SERVICES8911 General automobile maintenance services8919 Miscellaneous automobile maintenance services90 MACHINE, ETC. REPAIR SERVICES, EXCEPT OTHERWISE CLASSIFIED900 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (90

MACHINE, ETC. REPAIR SERVICES )9000 Head offices primarily engaged in managerial operations9009 Miscellaneous establishments engaged in administrative or ancillary economic activities901 MACHINE REPAIR SHOPS, EXCEPT ELECTRICAL MACHINERY, APPARATUS, APPLIANCES AND

SUPPLIES9011 General machine repair shops, except construction and mining machinery9012 Construction and mining machinery repair shops902 ELECTRICAL MACHINERY, APPARATUS, APPLIANCES AND SUPPLIES REPAIR SHOP9021 Electrical machinery, apparatus, appliances and supplies repair shop903 PAPER HANGERS9031 Paper hangers909 MISCELLANEOUS REPAIR SERVICES9091 Upholstery and furniture repair shops9092 Watch and clock repair shops9093 Shoe repair shops9094 Blacksmith shops9099 Repair services, n.e.c91 EMPLOYMENT AND WORKER DISPATCHING SERVICES910 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (91

EMPLOYMENT AND WORKER DISPATCHING SERVICES )9100 Head offices primarily engaged in managerial operations9109 Miscellaneous establishments engaged in administrative or ancillary economic activities

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

58

Japan Tax & Public Procurement Helpdesk

911 EMPLOYMENT SERVICES9111 Employment services 912 WORKER DISPATCHING SERVICES9121 Worker dispatching services92 MISCELLANEOUS BUSINESS SERVICES920 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (92

MISCELLANEOUS BUSINESS SERVICES )9200 Head offices primarily engaged in managerial operations9209 Miscellaneous establishments engaged in administrative or ancillary economic activities921 STENOGRAPHIC, ENTREE DOCUMENT AND DUPLICATING SERVICES9211 Stenographic, entree document services9212 Duplicating services922 BUILDING MAINTENANCE SERVICES9221 Building maintenance services9229 Miscellaneous building maintenance services923 GUARD SERVICES9231 Guard services929 BUSINESS SERVICES, N.E.C.9291 Display services9292 Washing of industrial facilities 9293 Sign painters9294 Call center services9299 Miscellaneous business services, n.e.c.93 POLITICAL, BUSINESS AND CULTURAL ORGANIZATIONS 931 BUSINESS AND PROFESSIONAL ORGANIZATIONS9311 Business organizations9312 Professional organizations932 LABOR ORGANIZATIONS9321 Labor organizations933 CULTURAL, SCIENCE AND ART ORGANIZATIONS9331 Science and art organizations9332 Cultural organizations934 POLITICAL ORGANIZATIONS9341 Political organizations 939 NON-PROFIT ORGANIZATIONS, N.E.C. 9399 Non-profit organizations, n.e.c. 94 RELIGION941 SHINTOISM9411 "Shinto" shrines and "Shinto" churches9412 "Shinto " offices942 BUDDHISM9421 Temples and Buddhist churches9422 Buddhist offices943 CHRISTIANITY9431 Churches and monasteries9432 Offices of Christian churches949 MISCELLANEOUS RELIGIONS9491 Churches of miscellaneous religions9499 Offices of miscellaneous religions95 MISCELLANEOUS SERVICES950 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (95

MISCELLANEOUS SERVICES )9501 Establishments engaged in administrative or ancillary economic activities951 MEETING HALLS9511 Meeting halls952 SLAUGHTERHOUSES9521 Slaughterhouses959 SERVICES, N.E.C.9599 Services, n.e.c. 96 FOREIGN GOVERNMENTS AND INTERNATIONAL AGENCIES IN JAPAN 961 FOREIGN GOVERNMENTS IN JAPAN9611 Foreign governments in Japan969 INTERNATIONAL AGENCIES IN JAPAN9699 International agencies in Japan 

S GOVERNMENT, EXCEPT ELSEWHERE CLASSIFIED

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

59

Japan Tax & Public Procurement Helpdesk

97 NATIONAL GOVERNMENT SERVICES971 LEGISLATIVE ORGANS9711 Legislative organs 972 JUDICIAL ORGANS 9721 Judicial organs973 ADMINISTRATIVE ORGANS9731 Administrative organs98 LOCAL GOVERNMENT SERVICES 981 PREFECTURAL GOVERNMENT OFFICES9811 Prefectural government offices982 CITY, WARD, TOWN AND VILLAGE OFFICES9821 City, ward, town and village offices

T INDUSTRIES UNABLE TO CLASSIFY99 INDUSTRIES UNABLE TO CLASSIFY999 INDUSTRIES UNABLE TO CLASSIFY9999 Industries unable to classify 

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

60

Japan Tax & Public Procurement Helpdesk

Product categories (Question 17)Category

Number Name Type of goods/services

Manufacturing 101 Clothing and textile goods

Uniforms, Working uniforms, formal dress, bed linen, tents, sheets, carpets, rugs, towels etc.

Manufacturing 102

Rubber, leather and plastics products

Rubber, tires, bags, synthetic leather, FRP Lanterns

Manufacturing 103 Clay ware and pottery Teacups, water cans, glassware, pottery etc.

Manufacturing 104

Non-ferrous and ferrous metal goods

Non-ferrous metals, gold, aluminium, lead, stainless steel, titan, nickel, copper, copper piping, guardrails, lead piping, vinyl piping, bolts, nuts, wire-ropes, knifes, utensils, buoys

Manufacturing 105 Form printing Form printing, ( f.e. Vouchers)Manufacturing 106 Other printing

Silkscreens, seals, pamphlets, postcards, handbooks, offset printing,

Manufacturing 107 Books etc.

Art, type-printing, gravures, magazines, books, DVD, CD, atlas, publication, video software, newspapers

Manufacturing 108 Electronic publications

Electronic publications, PDF, Electronic books, CD-ROM, DVD-ROM

Manufacturing 109 Paper and paper goods

Posters, pamphlets, postcards, DM, paper, recycled paper, handbooks, paper bags, carton boxes

Manufacturing 110 Vehicles

Cars, motorcycles, bicycles, buses, rental cars, fire trucks, ambulances, cleaning cars, rescue vehicles, snowploughs, bulldozers, forklifts, tractors

Manufacturing 111

Other transport and conveying apparatus and vessels Planes, helicopters, bicycles

Manufacturing 112 Shipping

Large ships, boats, yachts, canoes, shipping vessels, parts, fishing vessels, research vessels etc.

Manufacturing 113 Fuel

Diesel, gasoline, gas, kerosene, coal, firewood etc.

Manufacturing 114

Furniture and household articles

Household articles, wooden furniture, steal furniture, construction tools, wooden fittings, desks, chairs

Manufacturing 115

Regular and industrial machinery

Printing machines, bookbinding machines, boiler, engines, lathes, welding, dust collection, cranes, printing tools

Manufacturing 116

Electronic and communication equipment

Electronic appliances, lightning, communication equipment, audio equipment, switches, traffic management equipment, radar, transmission equipment, communication, cables, wireless equipment, batteries, generators, remote surveillance equipment, fittings, rain gauges, shortwave, long wave, mobile telephones etc.

Manufacturing 117 Computers

PCs, calculators, servers, hard discs, memory, optical drives, infrared software

Manufacturing 118 Precision equipment

X-rays, measuring equipment, analysers, chemical equipment meteorological equipment, etc.

Manufacturing 119 Medical equipment

Medical equipment, laboratory equipment, MRI, AED, nursing equipment, hospital beds etc.

Manufacturing 120 Office equipment Copiers, shredders, card punchers

Manufacturing 121 Other equipment

Kitchen utensils, fire extinguishers, fire prevention equipment, car test equipment, forestry equipment

Manufacturing 122 Medical supplies

Medicines, medical supplies, X-ray film, diagnostic test medicine, vaccines, etc.

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

61

Japan Tax & Public Procurement Helpdesk

Manufacturing 123 Office supplies Office materials,

Manufacturing 124 Construction supplies

Cement, concrete, asphalt, wood supplies, bricks, fume pipes, road signs, curve mirrors, construction metal articles, snow poles

Manufacturing 127 Police equipment

Uniforms, protective gear, sirens, warning lights, handcuffs, police booklets, arms, explosives, sand

Manufacturing 128 Defence equipment

Uniforms, protective gear, protective facilities equipment, defensive telecommunications equipment, defensive air equipment, ships, satellite equipment, lifesaving vests etc.

Manufacturing 129 Others

Exercise equipment, animals, animal feed, pesticides, foodstuffs etc.

Sales of goods 201 Clothing and textile goods

Uniforms, Working uniforms, formal dress, bed linen, tents, sheets, carpets, rugs, towels etc.

Sales of goods 202

Rubber, leather and plastics products

Rubber, tires, bags, synthetic leather, FRP Lanterns

Sales of goods 203 Clay ware and pottery Teacups, water cans, glassware, pottery etc.

Sales of goods 204

Non-ferrous and ferrous metal goods

Non-ferrous metals, gold, aluminium, lead, stainless steel, titan, nickel, copper, copper piping, guardrails, lead piping, vinyl piping, bolts, nuts, wire-ropes, knifes, utensils, buoys

Sales of goods 205 Form printing Form printing, ( f.e. Vouchers)Sales of goods 206 Other printing

Silkscreens, seals, pamphlets, postcards, handbooks, offset printing,

Sales of goods 207 Books etc.

Art, type-printing, gravures, magazines, books, DVD, CD, atlas, publication, video software, newspapers

Sales of goods 208 Electronic publications

Electronic publications, PDF, Electronic books, CD-ROM, DVD-ROM

Sales of goods 209 Paper and paper goods

Posters, pamphlets, postcards, DM, paper, recycled paper, handbooks, paper bags, carton boxes

Sales of goods 210 Vehicles

Cars, motorcycles, bicycles, buses, rental cars, fire trucks, ambulances, cleaning cars, rescue vehicles, snowploughs, bulldozers, forklifts, tractors

Sales of goods 211

Other transport and convey apparatus and vessels Planes, helicopters, bicycles

Sales of goods 212 Shipping

Large ships, boats, yachts, canoes, shipping vessels, parts, fishing vessels, research vessels etc.

Sales of goods 213 Fuel

Diesel, gasoline, gas, kerosene, coal, firewood etc.

Sales of goods 214

Furniture and household articles

Household articles, wooden furniture, steal furniture, construction tools, wooden fittings, desks, chairs

Sales of goods 215

Regular and industrial machinery

Printing machines, bookbinding machines, boiler, engines, lathes, welding, dust collection, cranes, printing tools

Sales of goods 216

Electronic and communication equipment

Electronic appliances, lightning, communication equipment, audio equipment, switches, traffic management equipment, radar, transmission equipment, communication, cables, wireless equipment, batteries, generators, remote surveillance equipment, fittings, rain gauges, shortwave, long wave, mobile telephones etc.

Sales of goods 217 Computers

PCs, calculators, servers, hard discs, memory, optical drives, infrared software

Sales of goods

218 Precision equipment X-rays, measuring equipment, analysers, chemical equipment meteorological

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

62

Japan Tax & Public Procurement Helpdesk

equipment, etc.

Sales of goods 219 Medical equipment

Medical equipment, laboratory equipment, MRI, AED, nursing equipment, hospital beds etc.

Sales of goods 220 Office equipment Copiers, shredders, card punchers

Sales of goods 221 Other equipment

Kitchen utensils, fire extinguishers, fire prevention equipment, car test equipment, forestry equipment

Sales of goods 222 Medical supplies

Medicines, medical supplies, X-ray film, diagnostic test medicine, vaccines, etc.

Sales of goods 223 Office supplies Office materials,

Sales of goods 224 Construction supplies

Cement, concrete, asphalt, wood supplies, bricks, fume pipes, road signs, curve mirrors, construction metal articles, snow poles

Sales of goods 227 Police equipment

Uniforms, protective gear, sirens, warning lights, handcuffs, police booklets, arms, explosives, sand

Sales of goods 228 Defense equipment

Uniforms, protective gear, protective facilities equipment, defensive telecommunications equipment, defensive air equipment, ships, satellite equipment, lifesaving vests etc.

Sales of goods 229 Others

Exercise equipment, animals, animal feed, pesticides, foodstuffs etc.

Services 301 Advertising & publicity

Advertisements, publicity, television programme production, video, film, commercials, event management

Services 302 Photography and cartographyPhotography, cartography, design, drawing, bookbinding

Services 303 Surveys & Research

Surveys, research, analysis, statistics, market, traffic, think tanks, cultural asset surveys, assessments

Services 304 Data processing

Data processing, data entry, data manufacturing, back-up, system administration, software administration, statistics, data entry, media conversion

Services 305 Translations and shorthandTranslations, simultaneous translation services, shorthand, transcription

Services 306 Software development

Software development, system development, Web system development, networks, operations

Services 307 Renting of meeting facilities Renting of venues, events, management

Services 308 Renting and leasing

Office, computers, equipment, cars, plants, animals, information equipment, medical equipment, event materials, buildings, furniture, trees, materials

Services 309Real estate management and protection

Management, maintenance, surveillance, cleaning, gardening, protection, garbage disposal, pest control, equipment maintenance, telephone exchange

Services 310 TransportTaxi, chauffeur driven hired cars, package mail, freight, warehousing, travel

Services 311 Vehicle maintenance Cars, vehicles, planes helicopter maintenanceServices 312 Ship maintenance Ship maintenanceServices 313 Desktop publishing DTP, CD-ROM, DVD-ROM production

Services 314Maintenance of defence equipment

Maintenance of defensive equipment, telecommunications equipment, airplane equipment, maritime equipment, etc.

Services 315 OthersMedical services, physical examinations, Film batch measurements

Purchase of goods

401 Timber and bamboo Excluding forestry items, that are conducted of the special account for national forests

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

63

Japan Tax & Public Procurement Helpdesk

businessPurchase of goods 402 Other

Scrap metal, waste paper, national land buy back, buy back of cars,

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

64

Japan Tax & Public Procurement Helpdesk

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

65

Japan Tax & Public Procurement Helpdesk 営 業 経 歴 書 Date in Japanese counting 作成日 平成〇〇年〇月〇〇日現在

登記事項証明書に記載された本店(本社)および代表者の情報(例示)

商 号 又 は名 称

Name of your company

所 在 地Location (City, province/department/country)

代 表 者 氏 名及 び 役 職

Name of representative and position (Make sure this is the same as in the application)

本社連絡先(例示)

現 住 所Current address

ホ ームペ ージ

(あれば記載) URL of your website

電 話 及 びF A X 番 号

電話: telephone number(with country code) FAX:

営業所一覧

支店及び営業所名 〒 所在地電話番号

FAX番号

This section needs to be filled in if you have branch offices

Name of branchPostcode

Location Tel/Fax

年月 沿 革

Year Mention of important dates/achievements in your company’s history. Does not have to be in detail, but the date of establishment should be mentioned. Japanese companies commonly list this on their websites.

以下、空白

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

66

Japan Tax & Public Procurement Helpdesk

主な営業内容Main business activities

資本金の額 Amount of capital (include amount of foreign capital, if applicable) (うち外国資本金額 0千円)

外資状況 Foreign investors situation

営業年数Number of

years in business

創業年月日

引継事業開始年月

(備考1)

法人登記した

年月日(備考2)

休業した期間

(備考3)

営業年数

※休業期間は差引

※審査時は満年数

Date of establishment (full date)

Date of incorporation

自: Period of suspension至: of business (if applicable)

創業時から満 年 Number of full business years since establisment

法人登記から満 年 Number of full business years since incorporation

備考1 Remarks about date of establishment

備考2 Remarks about date of incorporation

備考3 Remarks about suspension of business常勤職員の人

数 Number of regular staff 人

As of date 平成 年 月 日現在

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

67

Japan Tax & Public Procurement Helpdesk

Sample letter of attorney

委 任 状

代理人住所 address of attorney/representative

代理人氏名 name of attorney/representative

代理人所属 Name of company of attorney/representative

代理人連絡先 Address contact data of attorney/representative

私は、上記の者を代理人と定め、官報公示で定める「各省庁における物品の製造・販売等に係る競争契約の参加資格(全省庁統一資格)」の申請手続きに関する一切の権限を委任します。(I have appointed the person above as my representative, and delegate all authority regarding the application formalities of the “Qualification to participate in tendering for goods and services at each government institution (Unified Qualification)” as stipulated in the Government Gazette).

平成 年 月 日 date

所在地 Place

委任者 商号又は名称 signature of company representative Name of companby

代表者氏名 Name of company representative

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

68

Japan Tax & Public Procurement Helpdesk

Pledge and List of Executives

誓約書 (Pledge) 年 月 日

衆議院庶務部会計課長 殿 外務省大臣官房会計課長 殿参議院庶務部会計課長 殿 財務省大臣官房会計課長 殿国立国会図書館総務部会計課長 殿 文部科学省大臣官房会計課長 殿最高裁判所事務総局経理局長 殿 厚生労働省大臣官房会計課長 殿会計検査院事務総長官房会計課長 殿 農林水産省大臣官房参事官(経理) 殿内閣府大臣官房会計課長 殿 経済産業省大臣官房会計課長 殿復興庁会計担当参事官 殿 国土交通省大臣官房会計課長 殿総務省大臣官房会計課長 殿 環境省大臣官房会計課長 殿法務省大臣官房会計課長 殿 防衛省大臣官房会計課長 殿

所在地 company address

(個人の場合は、住所)

商号又は名称 company name

(個人で屋号がない場合は、記入不要)

代表者職氏名 name of company director, and formal position 印

(個人の場合は、氏名のみ記入)

当社(個人である場合は私、団体である場合は当団体)は、全省庁統一資格審査に申請するにあたり、下記の事項について誓約します。 この誓約が虚偽であり、又はこの誓約に反したことにより、当方が不利益を被ることとなっても、異議は一切申し立てません。 また、貴職において必要と判断した場合に、別紙役員等名簿により提出する当方の個人情報を警察に提供することについて同意します。

1 予算決算及び会計令(昭和 22 年勅令第 165 号)第 70条第 3 号に該当しないこと。 すなわち、暴力団員による不当な行為の防止等に関する法律 (平成 3 年法律第 77

号)第 32条第 1 項 各号に掲げる次の者でないこと(1)指定暴力団員(2)指定暴力団員と生計を一にする配偶者(婚姻の届出をしていないが事実上

婚姻関係と同様の事情にある者を含む。)(3)法人その他の団体であって、指定暴力団員がその役員となっているもの(4)指定暴力団員が出資、融資、取引その他の関係を通じてその事業活動に支

配的な影響力を有する者(前号に該当するものを除く。)

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

DateYYYY MM DD

Signature of company director

69

Japan Tax & Public Procurement Helpdesk

以 上

備考 この誓約書において、役員とは、業務を執行する社員、取締役、執行役又はこれらに準ずる者をいい、相談役、顧問その他いかなる名称を有する者であるかを問わず、当該団体に対し業務を執行する社員、取締役、執行役又はこれらに準ずる者と同等以上の支配力を有するものと認められる者を含みます。

別 紙 List of executives

役 員 等 名 簿 年 月 日

団体名 Company Name 役 職 (ふりがな)

氏 名

性別 生年月日

Position Name Gender DOB

(注1)氏名には,ふりがなを付けて下さい。

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

DateYYYY MM DD

70

Japan Tax & Public Procurement Helpdesk (注2)当名簿に記載する役員とは,業務を執行する社員,取締役,執行 役

又はこれらに準ずる者をいい,相談役,顧問その他いかなる名称を有する者であるかを問わ

ず,当該団体に対し業務を執行する社員,取締役,執行役又はこれらに準ずる者と同等以上の

支配力を有するものと認められる者を含みます。

(注3)役員が公務員の場合,役職欄は当該公務員の所属と役職名とし,生年月日は省略可能とします。

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

71

Japan Tax & Public Procurement Helpdesk

Administrative regions in Japan

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

Hokkaido

Tohoku

Kanto-Koshinet

su

Tokai-Hokurik

u

Kinki

Chugoku

Kyushu-Okinawa

Shikoku

72

Japan Tax & Public Procurement Helpdesk

Calculation of point score and Classification

Item Points awarded (in case of manufacturing of products)

1. Average turnover over past 2 years

> ¥20 billion<¥20 billion>¥10 billion

<¥10 billion>¥5 billion

<¥5 billion>¥2.5 billion

<¥2.5 billion>¥1 billion

<¥1 billion>¥500 million

60 points 55 points 50 points 45 points 40 points 35 points<¥500 million>¥250 million

<¥250 million>¥100 million

<¥100 million

>¥50 million

<¥50 million>¥25 million

<¥25 million

30 points 25 points 20 points 15 points 10 points

2. Amount of Capital

>¥1 billion<¥1 billion

>¥100 million

<¥100 million

>¥10 million

<¥10 million>¥1 million

<¥1 million

10 points 8 points 6 points 4 points 2 points

3. Quick Ratio>140%

<140%>120%

<120%>100%

<100%

10 points 8 points 6 points 4 points

4. Years in Business

> 20 years<20 years>10 years

<10 years

5 points 4 points 3 points

5. Amount of fixed assets

>¥1 billion<¥1 billion

>¥100 million

<¥100 million

>¥50 million

<¥50 million>¥10 million

<¥10 million

15 points 12 points 9 points 6 points 3 points

Highest possible score 100

Item Points awarded (Sales of goods, provision of services)

1. Average turnover over past 2 years

> ¥20 billion<¥20 billion>¥10 billion

<¥10 billion>¥5 billion

<¥5 billion>¥2.5 billion

<¥2.5 billion>¥1 billion

<¥1 billion>¥500 million

65 points 60 points 55 points 50 points 45 points 40 points<¥500 million>¥250

<¥250 million>¥100

<¥100 million

>¥50 million

<¥50 million>¥25 million

<¥25 million

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

73

Japan Tax & Public Procurement Helpdesk

million million35 points 30 points 25 points 20 points 15 points

2. Amount of Capital

>¥1 billion<¥1 billion

>¥100 million

<¥100 million

>¥10 million

<¥10 million>¥1 million

<¥1 million

15 points 12 points 9 points 6 points 3 points

3. Quick Ratio>140%

<140%>120%

<120%>100%

<100%

10 points 8 points 6 points 4 points

4. Years in Business

> 20 years<20 years>10 years

<10 years

10 points 8 points 6 points

Highest possible score 100

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

74

Japan Tax & Public Procurement Helpdesk

Classification

1. In case of manufacturing of productsPoints awarded

Class Scope of expected contract price

>90 points A > ¥30 million80-90 points B 20-30 million55-80 points C 4-20 million<55 points D < 4 million

2. In case of sales of products, provision of servicesPoints awarded

Class Scope of expected contract price

>90 points A > ¥30 million80-90 points B 15-30 million55-80 points C 3-15 million<55 points D < 3 million

© Japan Unlimited - Consultants & Liaisons, 2016 Last edit: 28/01/2016 02:50:00 PM

75


Top Related