Obtaining Unified Supplier Qualification (touitsushikakushinsa)

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Japan Tax & Public Procurement Helpdesk 1 (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 (touitsushikakushinsa) - A practical Guide -

Transcript of Obtaining Unified Supplier Qualification (touitsushikakushinsa)

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(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 (touitsushikakushinsa) - A practical Guide -

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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, 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 Origina

l/Copy Japanese translation needed?

Mandatory

Application Form (Excel version) (PDF Version) O Documents 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 Y Business record/history O - Y Copy of earlier Notification of Qualification (in case of renewal) C - I.A. Letter of attorney (If applicable) O Y I.A.

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;

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2. 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.

3. 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.

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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 period There is usually a set period for application in January, but it is also possible to apply outside of this period. 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. Page 1

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Item Items to fill in 01 Regular period or extraordinary period. Already circled in PDF version 02 1 New or 2 Renewal (only in 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. 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)

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

04 Recipient office code (no need to fill in) 05 Recipient office number (no need to fill in) 06 Business code Make sure to fill in this 10-digit code if you are renewing your qualification, not

necessary for new applications 07 Public demand eligibility partnership Certificate number. Not applicable for

foreign entities.

08 Postal code of the address on the Certificate of Registration, if your postal code does not fit here, please write 000-000

09 Address (furigana) top row: no need to fill in Address (in Roman letters) Second row. Also write your postal code here if it does not fit in 08. Individuals address as written on Tax Statement In the case of foreign business, the address of the main office of the company

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needs to be written down. . 10 Company name in the bottom row. Furigana in top row not necessary. 11 Fill in name and position of legal representative of the company.

In 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.

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.

13 Telephone number (of the person responsible for the application) In the designated spaces (country number + city number + local number)

14 Fax number (of the person responsible for the application) In the designated spaces (country number + city number + local number)

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

b. Others 2. Sales of goods

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

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

3. Services e. Software and IT services

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

f. Hotel business As specified in Class M, sub-category 39 (Hotel business) of the Japan standard industrial classification’

g. Service Industry As 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, entertainment services) of Japan Standard Industry Classification. However, excluding sub-sub-section 791 (Travel industry), Class O (education and learning support services), Class P (Medical and Welfare), Class Q (combined services), Class R (unspecified other services)

h. Others As specified in the of Japan Standard Industry Classification but not include in the above, Class H (Transport and Postal services), Class J, Financial and insurance), Class K (Real estate and Leasing) other than subsection 68 (Real estate transactions) and sub-sub section 693 (car park services), Class N (Livelihood related services, entertainment 0 sub-subsection 791 (Travel agents) If your line of business is not included in the above, please write

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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 the 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)

.. Year .. month from .. Year .. month to

24 Year 01 month from* 24 Year 12 month to

.. Year .. month from .. Year .. month to

25 Year 01 month from* 25 Year 12 month to

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

0 314,882 0 387,253 381,068 *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.

down one of the Sectors A (agriculture and forestry), B (Fisheries), C (Mining), D (Construction) F (Energy and water)

4. Purchase of goods

This excludes purchases of forestry products from forestry business in national owned forests

i. Wood and bamboo j. Others

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

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.

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18 Amount of Sales (Turnover) 1. Settled accounts previous year 2. 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)

Appropriation of earning/losses (2)

Change after settlement (3)

Total

A. Capital

(foreign capital)

Capital/funds as listed on the balance sheet. Also amount of foreign capital.

Not necessary to fill in for foreign entities

Total of (1) + (3) Also write capital

B. Reserves/deposits

Total of net capital as listed on balance sheet minus the total of A.(1)+ C. (2)

Only fill in if there is an increase in reserves after settlement

Total of (1) + (3)

C. Earnings/losses carried forward

Retained earnings carried forward or undivided retained earnings

No need to fill in (2)

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

19 Owned 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.

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

account settlement (1)

Appropriation of earning/losses (2)

Change after settlement (3)

Total

A. Capital (foreign capital)

10,000 (5,000)

10,000 (5,000)

B. Reserves/deposits

23,115 23,115

C. Earnings/losses carried forward

47,923 47,923

D. Total net capital 33,115 47,923 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: ]

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 own, 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 situation

Quick ratio

Liquid 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

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22 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

23 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.

• 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 24 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) • In case of leased equipment add separate document with regard to

depreciation. • Buildings & facilities should be included under (3)

25 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 Page 6 This page needs to be filled in if you want the Notification sent to a different address. Usually the Notification will be sent to the address provided in the application under question 08 and the representative under question 11. If you do not want to have the notification send to a different address. It is not necessary to submit this page. If you do wish to have it sent to a different address in Japan, please write down the address in accordance with the format provided on the right side. Submitting the application Where to submit The 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

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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 application If you send the documents by mail, it is advised to send them 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 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. The notifications are sent by regular mail, so it might take longer to arrive, if sent to an address abroad.

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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. Prefectures Hokkaido Iwate-ken Fukushima-ken Nagano-ken Niigata-ken Akita-ken Gifu-ken Aomori-ken Yamagata-ken Kagoshima-ken Hiroshima-ken Hyogo-ken Shizuoka-ken Miyazaki-ken Kumamoto-ken Miyagi-ken Okayama-ken Kochi-ken Shimane-ken Tochigi-ken Gunma-ken Oita-ken Yamaguchi-ken Ibaraki-ken Mie-ken Ehime-ken Aichi-ken

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Chiba-ken Fukuoka-ken Wakayama-ken Kyoto-fu Yamanashi-ken Toyama-ken Fukui-ken Ishikawa-ken Tokushima-ken Nagasaki-ken Shiga-ken Saitama-ken Nara-ken Tottori-ken Saga-ken Kanagawa-ken Okinawa-ken Tokyo-to Osaka-fu Kagawa-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 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

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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. Documents pertaining payment of taxes in your country

If 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.

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.

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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 Prefectures Hokkaido Hokkaido Tohoku Aomori, Iwate, Miyagi, Akita, Yamagata, Fukushima Kanto-Koshinetsu Ibaraki, Tochigi, Gunma, Saitama, Chiba, Tokyo, Kanagawa,

Niigata, Yamanashi, Nagano Tokai-Hokuriku Toyama, Ishikawa, Fukui, Gifu, Shizuoka, Aichi, Mie Kinki Shiga, Kyoto, Osaka, Hyogo, Nara, Wakayama Chugoku Tottori, Shimane, Okayama, Hiroshima, Yamaguchi Shikoku Tokushima, Kagawa, Aichi, Kochi Kyushu-Okinawa Fukuoka, Saga, Nagasaki, Kumamoto, Oita, Miyazaki,

Kagoshima, Okinawa

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JAPAN STANDARD INDUSTRY CLASSIFICATION VER 13 OCTOBER 2013 More about the Japan Standard Industry Classification can be found here. Code Category description A AGRICULTURE AND FORESTRY 01 AGRICULTURE 010 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES(01

AGRICULTURE) 0100 Head offices primarily engaged in managerial operations 0109 Miscellaneous establishments engaged in administrative or ancillary economic activities 011 CROP FARMING 0111 Rice farming 0112 Grain and soybean farming, except rice farming 0113 Vegetable farming, including mushrooms 0114 Fruit and nut farming 0115 Floriculture 0116 Crop farming for industrial products 0117 Potato and sweet potato farming 0119 Miscellaneous crop farming 012 LIVESTOCK FARMING 0121 Dairy cattle farming 0122 Beef cattle farming 0123 Pig and hog farming 0124 Layers and broilers farming 0125 Livestock animals specialties 0126 Sericulture farming 0129 Miscellaneous livestock farming 013 AGRICULTURAL SERVICES, EXCEPT GARDENING SERVICES 0131 Rice, grain and soybean crop services 0132 Vegetable and fruit and nut crop services 0133 Other crop services, except rice, grain and soybean, vegetable and fruit and nut 0134 Livestock raising services, except veterinary services 014 GARDENING SERVICES 0141 Gardening services 02 FORESTRY 020 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (02 FORESTRY) 0200 Head offices primarily engaged in managerial operations 0209 Miscellaneous establishments engaged in administrative or ancillary economic activities 021 SILVICULTURE 0211 Silviculture 022 LOGGING 0221 Logging 023 SPECIAL FOREST PRODUCT PRODUCTION, EXCEPT GROWING OF MUSHROOMS 0231 Cutting of fuelwood and charcoal-making 0239 Miscellaneous special forest product production, except mushrooms 024 FORESTRY SERVICES 0241 Silviculture services 0242 Logging services 0243 Forest tree saplings nursery services 0249 Miscellaneous forestry services 029 MISCELLANEOUS FORESTRY 0299 Miscellaneous forestry B FISHERIES 03 FISHERIES, EXCEPT AQUACULTURE 030 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (03 FISHERIES) 0300 Head offices primarily engaged in managerial operations 0309 Miscellaneous establishments engaged in administrative or ancillary economic activities 031 MARINE FISHERIES 0311 Trawl fisheries 0312 Surrounding-net fisheries 0313 Gill-net fisheries 0314 Angling and longline fisheries 0315 Set-net fisheries 0316 Beach seine and boat seine fisheries 0317 Shellfish and seaweed collecting

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0318 Whaling 0319 Miscellaneous marine fisheries 032 INLAND WATER FISHERIES 0321 Inland water fisheries 04 AQUACULTURE 040 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (04

AQUACULTURE) 0400 Head offices primarily engaged in managerial operations 0409 Miscellaneous establishments engaged in administrative or ancillary economic activities 041 MARINE AQUACULTURE 0411 Fish aquaculture 0412 Shellfish aquaculture 0413 Seaweed aquaculture 0414 Pearl aquaculture 0415 Seed aquaculture 0419 Miscellaneous marine aquaculture 042 INLAND WATER AQUACULTURE 0421 Inland water aquaculture C MINING AND QUARRYING OF STONE AND GRAVEL 05 MINING AND QUARRYING OF STONE AND GRAVEL 050 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (05 MINING

AND QUARRYING OF STONE AND GRAVEL) 0500 Head offices primarily engaged in managerial operations 0509 Miscellaneous establishments engaged in administrative or ancillary economic activities 051 METAL MINING 0511 Lode gold ore and silver ore mining 0512 Lead ore and zinc ore mining 0513 Iron ore mining 0519 Miscellaneous metal mining 052 COAL AND LIGNITE MINING 0521 Coal mining, including cleaning and grading 0522 Lignite mining 053 CRUDE PETROLEUM AND NATURAL GAS PRODUCTION 0531 Crude petroleum production 0532 Natural gas production 054 STONE QUARRYING, SAND, GRAVEL AND COBBLE-STONE PITS 0541 Granite and related rock and stone quarrying 0542 Liparite and related rock and stone quarrying 0543 Andesite and related rock and stone quarrying 0544 Marble quarrying 0545 Tuff quarrying 0546 Sandstone quarrying 0547 Slate quarrying 0548 Sand, gravel and cobble-stone quarrying 0549 Miscellaneous stone quarrying, sand, gravel and cobble-stone pits 055 CERAMIC MINERAL MINING (MINERALS ONLY FOR REFRACTORY, POTTERY AND PORCELAIN, GLASS AND

CEMENT MATERIALS) 0551 Fire clay mining 0552 Pyrophyllite (agalmatolite) mining 0553 Dolomite mining 0554 Feldspar mining 0555 Silica stone mining 0556 Natural silica sand mining 0557 Limestone mining 0559 Miscellaneous ceramic mineral mining 059 MISCELLANEOUS MINERAL MINING 0591 Fuller's earth (Japanese acid clay) mining 0592 Bentonite mining 0593 Diatomaceous earth mining 0594 Talc mining 0599 Mineral mining, n.e.c. D CONSTRUCTION 06 CONSTRUCTION WORK, GENERAL INCLUDING PUBLIC AND PRIVATE CONSTRUCTION WORK 060 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (06

CONSTRUCTION WORK, GENERAL INCLUDING PUBLIC AND PRIVATE CONSTRUCTION WORK)

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0600 Head offices primarily engaged in managerial operations 0609 Miscellaneous establishments engaged in administrative or ancillary economic activities 061 GENERAL CIVIL ENGINEERING WORK AND BUILDING WORK 0611 General civil engineering work and building work 062 CIVIL ENGINEERING WORK, EXCEPT PAVING WORK 0621 Civil engineering work, except otherwise classified 0622 Gardening work 0623 Dredging work 063 PAVING WORK 0631 Paving work 064 BUILDING WORK, EXCEPT WOODEN BUILDING WORK 0641 Building work, except wooden building work 065 WOODEN BUILDING WORK 0651 Wooden building work 066 BUILDING REFORM WORK 0661 Building reform work 07 CONSTRUCTION WORK BY SPECIALIST CONTRACTOR, EXCEPT EQUIPMENT INSTALLATION WORK 070 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (07

CONSTRUCTION WORK BY SPECIALIST CONTRACTOR) 0700 Head offices primarily engaged in managerial operations 0709 Miscellaneous establishments engaged in administrative or ancillary economic activities 071 CARPENTRY WORK 0711 Carpentry work, except form work 0712 Form work 072 SCAFFOLDING WORK, EARTH WORK AND CONCRETE WORK 0721 Scaffolding work 0722 Earth work and concrete work 0723 Special concrete work 073 STEEL-FRAME AND STEEL REINFORCEMENT WORK 0731 Steel-frame work 0732 Steel reinforcement work 074 MASONRY, BRICK, TILE AND CONCRETE BLOCK WORK 0741 Masonry work 0742 Brick work 0743 Tile work 0744 Concrete block work 075 PLASTER WORK 0751 Plaster work 076 SHEET-METAL WORK AND HARDWARE WORK 0761 Metal roofing work 0762 Sheet-metal work 0763 Architectural hardware work 077 PAINTING WORK 0771 Painting work, except traffic signs and pavement marking work 0772 Traffic signs and pavement marking work 078 FLOORING AND INTERIOR FINISH WORK 0781 Flooring work 0782 Interior finish work 079 MISCELLANEOUS CONSTRUCTION WORK BY SPECIALIST CONTRACTOR 0791 Glass glazing work 0792 Metal furnishing work 0793 Wood furnishing work 0794 Roofing work, except metal roofing work 0795 Water-proofing work 0796 Wrecking and demolition work 0799 Construction work by specialist contractor, n.e.c. 08 EQUIPMENT INSTALLATION WORK 080 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (08 EQUIPMENT

INSTALLATION WORK) 0800 Head offices primarily engaged in managerial operations 0809 Miscellaneous establishments engaged in administrative or ancillary economic activities 081 ELECTRIC WORK 0811 General electric work 0812 Electrical cable-wiring work 082 TELECOMMUNICATION WORK AND SIGNAL SYSTEM WORK 0821 Telecommunication work, except Cable TV broadcasting equipment installation work 0822 Cable TV broadcasting equipment installation work

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0823 Electrical signal system work 083 PIPING WORK, EXCEPT WATER-WELL DRILLING WORK 0831 General piping work 0832 Air conditioning and heating equipment installation work 0833 Water supply and drainage work and sanitary equipment installation work 0839 Miscellaneous piping work 084 MACHINE AND EQUIPMENT INSTALLATION WORK 0841 Machine and equipment installation work, except lifting-carrier equipment work 0842 Lifting- carrier equipment work 089 MISCELLANEOUS EQUIPMENT INSTALLATION WORK 0891 Furnace construction work 0892 Heat insulation work 0893 Traffic sign installation work 0894 Water-well drilling work E MANUFACTURING 09 MANUFACTURE OF FOOD 090 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (09

MANUFACTURE OF FOOD ) 0900 Head offices primarily engaged in managerial operations 0909 Miscellaneous establishments engaged in administrative or ancillary economic activities 091 LIVESTOCK PRODUCTS 0911 Frozen meat and subprimal products 0912 Meat products 0913 Processed milk and milk beverage products 0914 Dairy products, except processed milk and milk beverage products 0919 Miscellaneous livestock products 092 SEAFOOD PRODUCTS 0921 Canned or bottled seafood and seaweed 0922 Seaweed products, except canned or bottled 0923 Fish paste products 0924 Salted-dried and salted products 0925 Frozen seafood products (unprocessed) 0926 Frozen seafood products (processed and packaged) 0929 Miscellaneous seafood products 093 CANNED AND PRESERVED FRUIT AND VEGETABLE PRODUCTS 0931 Canned and preserved fruit and vegetable products, except vegetables pickled or in brine 0932 Vegetables pickled or in brine, not in air-tight containers 094 SEASONINGS 0941 Miso (fermented soybean paste) 0942 Shoyu (soy sauce), and edible amino acids 0943 Sauces 0944 Vinegar 0949 Miscellaneous seasonings 095 SUGAR PRODUCTS 0951 Sugar, except refined sugar 0952 Refined sugar products 0953 Glucose, starch syrup and high-fructose corn syrup 096 FLOUR AND GRAIN MILL PRODUCTS 0961 Rice, barley and naked barley cleaning and polishing 0962 Wheat flour milling 0969 Miscellaneous flour and grain mill products 097 BAKERY AND CONFECTIONERY PRODUCTS 0971 Bread 0972 Pastries and cakes 0973 Biscuits, crackers and other dry bakery products 0974 Rice confectionery 0979 Miscellaneous bakery and confectionery products 098 ANIMAL AND VEGETABLE OILS AND FATS 0981 Animal and vegetable oils and fats, except processing of edible oils and fats 0982 Processing of edible oils and fats 099 MISCELLANEOUS FOODS AND RELATED PRODUCTS 0991 Starch 0992 Noodles 0993 Tofu (bean curd)and "Aburage" (fried bean curd) 0994 Anko (sweet bean paste)and other related products 0995 Precooked frozen packed foods

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0996 Sozai (side-dish foods) 0997 Sushi, box lunch and bread with ingredients 0998 Retort pouch 0999 Food and related products, n.e.c 10 MANUFACTURE OF BEVERAGES,TOBACCO AND FEED 100 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (10

MANUFACTURE OF BEVERAGES,TOBACCO AND FEED ) 1000 Head offices primarily engaged in managerial operations 1009 Miscellaneous establishments engaged in administrative or ancillary economic activities 101 SOFT DRINKS AND CARBONATED WATER 1011 Soft drinks and carbonated water 102 ALCOHOLIC BEVERAGES 1021 Wine, except "sake" (Japanese rice wine) 1022 Malt liquors 1023 Sake (Japanese rice wine) 1024 Distilled, rectified and blended liquors 103 TEA AND COFFEE, EXCEPT SOFT DRINKS AND CARBONATED WATER 1031 Tea 1032 Coffee 104 MANUFACTURED ICE 1041 Manufactured ice 105 TOBACCO PRODUCTS 1051 Cigarettes, cigars and pipe tobacco, except tobacco stemming and redrying 1052 Tobacco stemming and redrying 106 PREPARED ANIMAL FOODS AND ORGANIC FERTILIZERS 1061 Balanced compound feeds 1062 Elemental feeds 1063 Organic fertilizers 11 MANUFACTURE OF TEXTILE PRODUCTS 110 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (11

MANUFACTURE OF TEXTILE PRODUCTS) 1100 Head offices primarily engaged in managerial operations 1109 Miscellaneous establishments engaged in administrative or ancillary economic activities 111 SILK REELING, SPINNING, CHEMICAL FIBERS AND TWISTING AND BULKY YARNS 1111 Silk reeling 1112 Chemical fibers 1113 Carbon fibers 1114 Spinning, cotton 1115 Spinning, man-made staple fiber 1116 Spinning, wool 1117 Twisting yarns, except bulky yarns 1118 Bulky yarns 1119 Miscellaneous spinning 112 WOVEN FABRICS 1121 Woven cotton and staple fiber fabrics 1122 Woven silk and rayon fabrics 1123 Woven woolen and worsted fabrics 1124 Woven hard and bast fiber fabrics 1125 Narrow woven fabrics 1129 Miscellaneous woven fabrics 113 KNIT FABRICS 1131 Tubular knit fabrics 1132 Warp knit fabrics 1133 Flat knit fabrics 114 DYED AND FINISHED TEXTILES 1141 Machine dyed and finished cotton, staple fiber, hard and bast fiber fabrics 1142 Machine dyed and finished silk and rayon fabrics 1143 Machine dyed and finished woolen and worsted fabrics 1144 Finished woven fabrics 1145 Hand dyed and finished woven fabrics 1146 Dyed and finished quasi-cotton fibers and yarns 1147 Dyed and finished knit and lace 1148 Dyed and finished miscellaneous textiles 115 ROPE, NETTING, LACE AND CRUDE TEXTILE PRODUCTS 1151 Rope 1152 Fishing net 1153 Netting, except fishing net

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1154 Lace 1155 Braids 1156 Scouring and combing 1157 Felt and bonded fabrics 1158 Coated, water-proof fabrics 1159 Miscellaneous crude textile products 116 GARMENTS AND SHIRTS, EXCEPT JAPANESE STYLE 1161 Men's and boys' textile outer garments, including bonded fabrics and lace products 1162 Ladies' and girls' textile outer garments, including bonded fabrics and lace products 1163 Infants' textile outer garments, including bonded fabrics and lace products 1164 Textile shirts, including bonded fabrics and lace products, except underwear 1165 Textile business, work, sanitary, sport clothing and school uniforms, including bonded fabrics and lace

products 1166 Knitted garments, except outer shirts and sweater 1167 Knitted outer shirts 1168 Sweaters 1169 Miscellaneous garments and shirts 117 UNDERWEAR 1171 Textile underwear 1172 Knitted underwear 1173 Textile and knitted nightclothes 1174 Foundation garments 118 JAPANESE STYLE APPAREL, OTHER TEXTILE APPAREL AND ACCESSORIES 1181 Japanese style apparel, including Japanese "tabi"-socks 1182 Ties 1183 Scarfs, mufflers and handkerchiefs 1184 Hosiery 1185 Gloves 1186 Hats, including hat bodies 1189 Textile apparel and accessories, n.e.c. 119 MISCELLANEOUS TEXTILE PRODUCTS 1191 Bedding 1192 Blankets 1193 Carpets and other textile mats 1194 Canvas products 1195 Textile bags 1196 Embroidery 1197 Towels 1198 Textile sanitary materials 1199 Textile products, n.e.c. 12 MANUFACTURE OF LUMBER AND WOOD PRODUCTS, EXCEPT FURNITURE 120 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (12

MANUFACTURE OF LUMBER AND WOOD PRODUCTS) 1200 Head offices primarily engaged in managerial operations 1209 Miscellaneous establishments engaged in administrative or ancillary economic activities 121 SAWING, PLANING AND WOOD PRODUCTS 1211 General sawing and planing wood 1212 Veneer wood 1213 Wood chip 1219 Miscellaneous sawing and planning wood 122 MILLWORK, PLYWOOD AND PREFABRICATED STRUCTURAL WOOD PRODUCTS 1221 Millwork, except lumber for fixtures 1222 Plywood 1223 Glued laminated timber 1224 Prefabricated wooden buildings and structural members 1225 Particle board 1226 Fiber board 1227 High-grade decorative boards and wood 1228 Flooring wood 123 WOODEN, BAMBOO AND RATTAN CONTAINERS 1231 Bamboo, rattan and willow baskets 1232 Wooden boxes 1233 Barrels and wooden tubs 129 MISCELLANEOUS MANUFACTURE OF WOOD PRODUCTS, INCLUDING BAMBOO AND RATTAN 1291 Wood preserving plants 1292 Cork fabricated basic materials and cork products 1299 Wood products, n.e.c., including bamboo and rattan

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13 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 operations 1309 Miscellaneous establishments engaged in administrative or ancillary economic activities 131 FURNITURE 1311 Wooden furniture, except japanned 1312 Metal furniture 1313 Mattresses and box springs 132 FURNITURE FOR RELIGIOUS PURPOSES 1321 Furniture for religious purposes 133 FIXTURES 1331 Fixtures 139 MISCELLANEOUS FURNITURE AND FIXTURES 1391 Office and store fixtures 1392 Blinds for windows and doors and Japanese"byobu"-screens 1393 Mirror frames and picture frames 1399 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 operations 1409 Miscellaneous establishments engaged in administrative or ancillary economic activities 141 PULP 1411 Pulp 142 PAPER 1421 Paper 1422 Paperboard 1423 Machine-made Japanese style paper 1424 Hand-made Japanese style paper 143 COATED AND GLAZED PAPER 1431 Coated paper, except printing paper 1432 Corrugated board 1433 Wall paper and sliding door ("fusuma") paper 144 PAPER PRODUCTS 1441 Office paper and school-use paper products 1442 Paper products for daily use 1449 Miscellaneous paper products 145 PAPER CONTAINERS 1451 Sacks for heavy weight shipping 1452 Square bottom paper bags 1453 Corrugated board boxes 1454 Paperboard boxes, cups and plates 149 MISCELLANEOUS PULP, PAPER AND PAPER PRODUCTS 1499 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 operations 1509 Miscellaneous establishments engaged in administrative or ancillary economic activities 151 PRINTING 1511 Offset printing in paper 1512 Printing in paper, except offset printing 1513 Printing, except in paper 152 PLATE MAKING FOR PRINTING 1521 Plate making for printing 153 BOOKBINDING AND FINISHING 1531 Bookbinding 1532 Finishing 159 SERVICES RELATED TO PRINTING 1591 Services related to printing 16 MANUFACTURE OF CHEMICAL AND ALLIED PRODUCTS 160 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (16

MANUFACTURE OF CHEMICAL AND ALLIED PRODUCTS) 1600 Head offices primarily engaged in managerial operations 1609 Miscellaneous establishments engaged in administrative or ancillary economic activities 161 CHEMICAL FERTILIZERS

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1611 Nitrogenous and phosphatic fertilizers 1612 Compound fertilizers 1619 Miscellaneous chemical fertilizers 162 INDUSTRIAL INORGANIC CHEMICAL PRODUCTS 1621 Soda 1622 Inorganic pigments 1623 Compressed and liquefied gases 1624 Salt 1629 Miscellaneous industrial inorganic chemical products 163 INDUSTRIAL ORGANIC CHEMICAL PRODUCTS 1631 Basic petrochemicals, including derivatives produced from an integrated process 1632 Aliphatic intermediates, including aliphatic solvents 1633 Fermentation chemical products 1634 Cyclic intermediates, synthetic dyes and organic pigments 1635 Plastics 1636 Synthetic rubber 1639 Miscellaneous industrial organic chemical products 164 OIL AND FAT PRODUCTS, SOAPS, SYNTHETIC DETERGENTS, SURFACE-ACTIVE AGENTS AND PAINTS 1641 Fatty acids, hydrogenated oils and glycerin 1642 Soaps and synthetic detergents 1643 Surface-active agents, except soaps and synthetic detergent 1644 Paints 1645 Printing ink 1646 Cleaning and scouring preparations 1647 Candles 165 MEDICINES 1651 Medical material preparations 1652 Medical product preparations 1653 Biological preparations 1654 Natural drugs and Chinese style medicines 1655 Medical products for animals 166 TOILETRIES, TOOTHPASTE AND TOILET PREPARATIONS 1661 Makeup and skin care products, including perfume and eau de cologne 1662 Hair care products 1669 Miscellaneous cosmetics, toothpaste and toilet preparations 169 MISCELLANEOUS CHEMICAL AND ALLIED PRODUCTS 1691 Explosives 1692 Agricultural chemicals 1693 Perfumes and fragrances 1694 Gelatin and adhesives 1695 Photosensitive materials 1696 Natural resin and wood chemical products 1697 Reagents 1699 Chemicals and allied products, n.e.c. 17 MANUFACTURE OF PETROLEUM AND COAL PRODUCTS 170 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (17

MANUFACTURE OF PETROLEUM AND COAL PRODUCTS ) 1700 Head offices primarily engaged in managerial operations 1709 Miscellaneous establishments engaged in administrative or ancillary economic activities 171 PETROLEUM REFINING 1711 Petroleum refining 172 LUBRICATING OILS AND GREASES (NOT MADE IN PETROLEUM REFINERIES) 1721 Lubricating oils and greases (not made in petroleum refineries) 173 COKE 1731 Coke 174 PAVING MATERIALS 1741 Paving materials 179 MISCELLANEOUS PETROLEUM AND COAL PRODUCTS 1799 Miscellaneous petroleum and coal products 18 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 operations 1809 Miscellaneous establishments engaged in administrative or ancillary economic activities 181 PLASTIC PLATES, BARS AND RODS, PIPES AND TUBES, PIPE FITTINGS AND PROFILE EXTRUSIONS 1811 Plastic plates, bars and rods 1812 Plastic pipes and tubes

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1813 Plastic pipe fittings 1814 Plastic profile extrusions 1815 Fabrication of plastic plates, bars and rods, pipes and tubes, pipe fittings and profile extrusions 182 PLASTIC FILMS, SHEETS, FLOOR COVERINGS AND SYNTHETIC LEATHER 1821 Plastic film 1822 Plastic sheets 1823 Plastic floor coverings 1824 Synthetic leather 1825 Fabrication of plastic film, sheets, floor coverings and synthetic leather 183 INDUSTRIAL PLASTIC PRODUCTS 1831 Industrial plastic products for electric machinery and apparatus, except made by fabrication 1832 Industrial plastic products for transport machinery and apparatus, except made by fabrication 1833 Miscellaneous industrial plastic products, except made by fabrication 1834 Fabrication of industrial plastic products 184 FOAMED AND REINFORCED PLASTIC PRODUCTS 1841 Foamed plastic products, flexible and semi-rigid 1842 Foamed plastic products, rigid 1843 Reinforced plastic plates, bars and rods, pipes and tubes, and pipe fittings 1844 Reinforced plastic containers, bathtubs, etc. 1845 Fabrication of foamed and reinforced plastic products 185 COMPOUNDING PLASTIC MATERIALS, INCLUDING RECLAIMED PLASTICS 1851 Compounding plastic materials 1852 Reclaimed plastic products 189 MISCELLANEOUS PLASTIC PRODUCTS 1891 Plastic tableware, kitchenware and other household articles 1892 Plastic containers 1897 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 operations 1909 Miscellaneous establishments engaged in administrative or ancillary economic activities 191 TIRES AND INNER TUBES 1911 Tires and tubes for automobiles 1919 Miscellaneous tires and tubes 192 RUBBER AND PLASTIC FOOTWEAR AND ITS FINDINGS 1921 Rubber footwear and its findings 1922 Plastic footwear and its findings 193 RUBBER BELTS AND HOSES, MECHANICAL AND INDUSTRIAL RUBBER PRODUCTS 1931 Rubber belts 1932 Rubber hoses 1933 Mechanical and industrial rubber products 199 MISCELLANEOUS RUBBER PRODUCTS 1991 Rubber coated fabric and its products 1992 Medical and sanitary rubber products 1993 Rubber sheet (repairsheet) 1994 Retreaded tires 1995 Reclaimed rubber 1999 Rubber products, n.e.c. 20 MANUFACTURE OF LEATHER TANNING, LEATHER PRODUCTS AND FUR SKINS 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 operations 2009 Miscellaneous establishments engaged in administrative or ancillary economic activities 201 LEATHER TANNING AND FINISHING 2011 Leather tanning and finishing 202 MECHANICAL AND INDUSTRIAL LEATHER PRODUCTS, EXCEPT GLOVES AND MITTENS 2021 Mechanical and industrial leather products, except gloves and mittens 203 CUT STOCK AND FINDINGS FOR LEATHER FOOTWEAR 2031 Cut stock and findings for leather footwear 204 LEATHER FOOTWEAR 2041 Leather footwear 205 LEATHER GLOVES AND MITTENS 2051 Leather gloves and mittens 206 BAGGAGE 2061 Baggage

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207 HANDBAGS AND SMALL CASES 2071 Small cases, except handbags 2072 Handbags 208 FUR SKINS 2081 Fur skins 209 MISCELLANEOUS TANNING LEATHER PRODUCTS 2099 Miscellaneous tanning leather products 21 MANUFACTURE OF CERAMIC, STONE AND CLAY PRODUCTS 210 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (21

MANUFACTURE OF CERAMIC, STONE AND CLAY PRODUCTS ) 2100 Head offices primarily engaged in managerial operations 2109 Miscellaneous establishments engaged in administrative or ancillary economic activities 211 GLASS AND ITS PRODUCTS 2111 Flat glass 2112 Processed flat glass 2113 Glass processing materials 2114 Glass containers 2115 Scientific and medical glass instruments 2116 Table and kitchen glassware 2117 Glass fiber and its products 2119 Miscellaneous glass and its products 212 CEMENT AND ITS PRODUCTS 2121 Cement 2122 Fresh concrete 2123 Concrete products 2129 Miscellaneous cement products 213 CLAY PRODUCTS FOR CONSTRUCTION, EXCEPT THOSE OF POTTERY 2131 Clay roofing tile 2132 Building brick 2139 Miscellaneous clay products for construction 214 POTTERY AND RELATED PRODUCTS 2141 Sanitary pottery 2142 Tableware and kitchenware pottery 2143 Pottery ornaments 2144 Porcelain electrical supplies 2145 Scientific and industrial ceramic products 2146 Tile and mosaic, except quarry tile 2147 Pottery decorating 2148 Preparing pottery clay 2149 Miscellaneous pottery and related products 215 CLAY REFRACTORIES 2151 Fire bricks 2152 Unshaped refractories 2159 Miscellaneous clay refractories 216 CARBON AND GRAPHITE PRODUCTS 2161 Carbonaceous electrodes 2169 Miscellaneous carbon and graphite products 217 ABRASIVE AND ITS PRODUCTS 2171 Abrasive grains 2172 Abrasive products 2173 Abrasive cloth and paper 2179 Miscellaneous abrasive and its products 218 AGGREGATE AND STONE PRODUCTS 2181 Crushed stones 2182 Reclaimed aggregate 2183 Artificial aggregate 2184 Cut-stones and stone ware products 2185 Diatomaceous earth and its products 2186 Minerals and stones crushed or otherwise treated 219 MISCELLANEOUS CERAMIC, STONE AND CLAY PRODUCTS 2191 Rock wool, slag wool and its products 2192 Gypsum products 2193 Lime products 2194 Molds, including cores 2199 Ceramic, stone and clay products, n.e.c 22 MANUFACTURE OF IRON AND STEEL

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220 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (22 MANUFACTURE OF IRON AND STEEL)

2200 Head offices primarily engaged in managerial operations 2209 Miscellaneous establishments engaged in administrative or ancillary economic activities 221 IRON INDUSTRIES 2211 Iron industries, with blast furnaces 2212 Iron industries, without blast furnaces 2213 Ferro-alloys 222 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 STEEL 2231 Hot rolling, except steel pipes and tubes, and re-rolled steel products 2232 Cold rolling, except steel pipes and tubes, and re-rolled steel products 2233 Cold rolled steel shapes 2234 Steel pipes and tubes 2235 Re-rolled steel products 2236 Cold finished steel bars 2237 Solid-drawn steel pipes and tubes 2238 Wire drawing 2239 Miscellaneous steel materials, except made by smelting furnaces and steel works with rolling facilities,

except coated steel 224 COATED STEEL 2241 Galvanized steel sheets 2249 Miscellaneous coated steel 225 FERROUS METAL MACHINE PARTS AND TOOLING PRODUCTS 2251 Iron castings, except cast iron pipes and malleable iron castings 2252 Malleable iron castings 2253 Steel castings 2254 Steel product forgings 2255 Steel forgings 229 MISCELLANEOUS IRON AND STEEL 2291 Iron and steel shearing and slitting 2292 Iron and steel scrap preparation for smelting 2293 Cast iron pipe 2299 Iron and steel, n.e.c. 23 MANUFACTURE OF NON-FERROUS METALS AND PRODUCTS 230 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (23

MANUFACTURE OF NON-FERROUS METALS AND PRODUCTS ) 2300 Head offices primarily engaged in managerial operations 2309 Miscellaneous establishments engaged in administrative or ancillary economic activities 231 PRIMARY SMELTING AND REFINING OF NON-FERROUS METALS 2311 Primary smelting and refining of copper 2312 Primary smelting and refining of zinc 2319 Miscellaneous primary smelting and refining of non-ferrous metals 232 SECONDARY SMELTING AND REFINING OF NON-FERROUS METALS, INCLUDING NON-FERROUS ALLOYS 2321 Secondary smelting and refining of lead, including lead alloys 2322 Secondary smelting and refining of aluminum including aluminum alloys 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 EXTRUDING 2331 Rolling and drawing of copper and copper alloys 2332 Rolling of aluminum and aluminum alloys, including drawing and extruding 2339 Miscellaneous rolling of non-ferrous metals and alloys, including drawing and extruding 234 ELECTRIC WIRE AND CABLE 2341 Electric wire and cable, except optical fiber cable 2342 Optical fiber cables, including telecommunication composite cables 235 NON-FERROUS METAL MACHINE PARTS AND TOOLING PRODUCTS 2351 Copper and copper-base alloy castings, except die castings 2352 Non-ferrous castings, except copper and copper-base alloy castings and die castings 2353 Aluminum and aluminum alloy die castings 2354 Non-ferrous die castings, except aluminum and aluminum alloy die castings 2355 Non-ferrous metal forgings 239 MISCELLANEOUS NON-FERROUS METAL PRODUCTS 2391 Nuclear fuel 2399 Non-ferrous metal products, n.e.c. 24 MANUFACTURE OF FABRICATED METAL PRODUCTS

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240 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (24 MANUFACTURE OF FABRICATED METAL PRODUCTS)

2400 Head offices primarily engaged in managerial operations 2409 Miscellaneous establishments engaged in administrative or ancillary economic activities 241 TIN CANS AND OTHER PLATED SHEET PRODUCTS 2411 Tin cans and other plated sheet products 242 TABLEWARE (OCCIDENTAL TYPE), CUTLERY, HAND TOOLS AND HARDWARE 2421 Tableware (occidental type) 2422 Edge tools for machinery 2423 Edge tools, artisans' tools and hand tools, except files, saws and knives for kitchen use 2424 Working tools 2425 Hand saws and saw blades 2426 Agricultural tools, except agricultural machinery 2429 Miscellaneous hardware 243 HEATING AND COOKING APPARATUS, AND PLUMBING SUPPLIES 2431 Plumbing supplies, except valves and cocks 2432 Gas and oil appliances 2433 Heated air and hot water heating systems 2439 Miscellaneous heating and cooking apparatus, except electrical appliances and gas and oil appliances 244 FABRICATED CONSTRUCTIONAL AND ARCHITECTURAL METAL PRODUCTS, INCLUDING FABRICATED

PLATE WORK AND SHEET METAL WORK 2441 Iron framework 2442 Constructional metal products , except iron framework 2443 Metal sashes and doors 2444 Steel framed prefab housing 2445 Fabricated architectural metal products, except sashes, doors and structural hardwares 2446 Fabricated plate work and sheet metal work 245 METAL MACHINE PARTS AND TOOLING PRODUCTS 2451 Stamped and pressed aluminum products and aluminum alloys 2452 Stamped and pressed metal products, except aluminum and aluminum alloys 2453 Powder metallurgy products 246 METAL COATING, ENGRAVING AND HEAT TREATING, EXCEPT ENAMELED IRONWARE 2461 Coating metal products 2462 Galvanized and other hot-dip coated metal products, except coated steel 2463 Engraving on metal 2464 Electroplated metal products, except coated steel 2465 Heat treated metal 2469 Miscellaneous treatment of metal surface 247 FABRICATED WIRE PRODUCTS, EXCEPT SCREWS 2471 Nails 2479 Miscellaneous fabricated wire products 248 BOLTS, NUTS, RIVETS, MACHINE SCREWS AND WOOD SCREWS 2481 Bolts, nuts, rivets, machine screws and wood screws 249 MISCELLANEOUS FABRICATED METAL PRODUCTS 2491 Safes 2492 Metallic springs 2499 Fabricated metal products, n.e.c. 25 MANUFACTURE OF GENERAL-PURPOSE MACHINERY 250 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (25

MANUFACTURE OF GENERAL-PURPOSE MACHINERY) 2500 Head offices primarily engaged in managerial operations 2509 Miscellaneous establishments engaged in administrative or ancillary economic activities 251 BOILERS, ENGINES AND TURBINES 2511 Boilers 2512 Steam engines, turbines and water turbines, except marine engines 2513 General-purpose internal combustion engines 2519 Miscellaneous engines and turbines 252 PUMPS AND COMPRESSORS 2521 Pumps and pumping equipment 2522 Air compressors, gas compressors and blowers 2523 Oil hydraulic and pneumatic equipment 253 GENERAL INDUSTRY MACHINERY AND EQUIPMENT 2531 Mechanical power transmission equipment, except ball and roller bearings 2532 Elevators and escalators 2533 Logistics and conveying equipment 2534 Industrial furnaces and ovens 2535 Refrigerating machines and air conditioning apparatus

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259 MISCELLANEOUS GENERAL-PURPOSE MACHINERY AND MACHINE PARTS 2591 Fire extinguishing equipment and its apparatus 2592 Valves and fittings 2593 Fabricated pipe and fittings 2594 Ball and roller bearings 2595 Piston rings 2596 General-purpose machinery and apparatus, n.e.c. 2599 Machine shops (jobbing and repair) 26 MANUFACTURE OF PRODUCTION MACHINERY 260 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (26

MANUFACTURE OF PRODUCTION MACHINERY) 2600 Head offices primarily engaged in managerial operations 2609 Miscellaneous establishments engaged in administrative or ancillary economic activities 261 AGRICULTURAL MACHINERY AND EQUIPMENT, EXCEPT AGRICULTURAL TOOLS 2611 Agricultural machinery and equipment, except agricultural tools 262 MACHINERY AND EQUIPMENT FOR CONSTRUCTION AND MINING 2621 Machinery and equipment for construction and mining 263 TEXTILE MACHINERY 2631 Machinery for man-made fiber and spinning machinery 2632 Weaving and knitting machinery 2633 Dyeing and finishing machinery 2634 Textile machinery parts, attachments and accessories 2635 Sewing machinery and equipment 264 DAILY LIVES INDUSTRY MACHINERY 2641 Food processing machinery and equipment 2642 Woodworking machinery 2643 Pulp and paper industry machinery 2644 Printing, bookbinding and paper converting machinery 2645 Packaging and packing machinery 265 BASIC MATERIAL INDUSTRY MACHINERY 2651 Casting equipment 2652 Chemical machinery and its equipment 2653 Machinery for fabrication of plastic and its equipment 266 METALWORKING MACHINERY AND ITS EQUIPMENT 2661 Metal cutting machine tools 2662 Metalworking machinery and its equipment, except metal cutting machine tools 2663 Parts and accessories for metalworking machines and metal cutting machine tools, except machinists’

tools, molds and dies 2664 Machinists’ tools, except powder metallurgy products 267 SEMICONDUCTOR AND FLAT-PANEL DISPLAY MANUFACTURING EQUIPMENT 2671 Semiconductor manufacturing equipment 2672 Flat-panel display manufacturing equipment 269 MISCELLANEOUS PRODUCTION MACHINERY AND MACHINE PARTS 2691 Molds and dies, parts and accessories for metal products 2692 Molds and dies, parts and accessories for nonmetal products 2693 Vacuum equipment and vacuum component 2694 Robots 2699 Production machinery and machine parts, n.e.c 27 MANUFACTURE OF BUSINESS ORIENTED MACHINERY 270 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (27

MANUFACTURE OF BUSINESS ORIENTED MACHINERY) 2700 Head offices primarily engaged in managerial operations 2709 Miscellaneous establishments engaged in administrative or ancillary economic activities 271 OFFICE MACHINES 2711 Copying machines 2719 Miscellaneous office machines 272 SERVICE INDUSTRY AND AMUSEMENT MACHINES 2721 Service industry machines 2722 Amusement machines 2723 Vending machines 2729 Miscellaneous service industry and amusement machines 273 MEASURING INSTRUMENTS, ANALYTICAL INSTRUMENTS,TESTING MACHINES, SURVEYING

INSTRUMENTS AND PHYSICAL AND CHEMICAL INSTRUMENTS 2731 Volumeters 2732 Balances and scales 2733 Manometers, flowmeters and quantity gauges 2734 Precision measuring machines and instruments

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2735 Analytical instruments 2736 Testing machines 2737 Surveying instruments 2738 Physical and chemical instruments 2739 Miscellaneous measuring instruments, analytical instruments,testing machines, surveying instruments

and physical and chemical instruments 274 MEDICAL INSTRUMENTS AND APPARATUS, AND MEDICAL SUPPLIES 2741 Medical instruments and apparatus 2742 Dental instruments and apparatus 2743 Medical supplies, including veterinary instruments and apparatus 2744 Dental materials 275 OPTICAL INSTRUMENTS AND APPARATUS, AND LENSES 2751 Microscopes and telescopes 2752 Cameras, motion picture equipment and their parts 2753 Optical lenses and prisms 276 ORDNANCE AND ACCESSORIES 2761 Ordnance and accessories 28 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 operations 2809 Miscellaneous establishments engaged in administrative or ancillary economic activities 281 ELECTRONIC DEVICES 2811 Electron tubes 2812 Photoelectric conversion element 2813 Semiconductor devices, except photoelectric conversion element 2814 Integrated circuits 2815 Liquid crystal panel and flat-panel 282 ELECTRONIC PARTS 2821 Resistors, capacitors, transformers and composite parts 2822 Electro acoustic transducers, magnetic heads and small motors 2823 Connectors, switches and relays 283 STORAGE MEDIA 2831 Semiconductor memory media 2832 Optical discs and magnetic tapes and discs 284 ELECTRONIC CIRCUIT 2841 Electronic circuit board 2842 Electronic circuit implementation board 285 UNIT PARTS 2851 Power supply unit, radio frequency unit and control unit 2859 Miscellaneous unit parts 289 MISCELLANEOUS ELECTRONIC PARTS, DEVICES AND ELECTRONIC CIRCUITS 2899 Miscellaneous electronic parts, devices and electronic circuits 29 MANUFACTURE OF ELECTRICAL MACHINERY, EQUIPMENT AND SUPPLIES 290 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (29

MANUFACTURE OF ELECTRICAL MACHINERY, EQUIPMENT AND SUPPLIES) 2900 Head offices primarily engaged in managerial operations 2909 Miscellaneous establishments engaged in administrative or ancillary economic activities 291 ELECTRICAL GENERATING, TRANSMISSION, AND DISTRIBUTION APPARATUS 2911 Generators, motors and other rotating electrical machinery 2912 Power and distribution transformers, except electronic appliances transformers 2913 Electrical relay switches 2914 Switchboards and electrical control equipment 2915 Wiring devices and supplies 292 INDUSTRIAL ELECTRICAL APPARATUS 2921 Electrical welding equipment 2922 Auxiliary equipment for internal combustion engines 2929 Miscellaneous industrial electrical apparatus, including those for vehicles and vessels 293 HOUSEHOLD ELECTRIC APPLIANCES 2931 Kitchen ware 2932 Air-conditioning and home comfort 2933 Clothes treatment and cleaner 2939 Miscellaneous household electric appliances 294 ELECTRIC BULBS AND LIGHTING FIXTURES 2941 Electric bulbs 2942 Electric lighting fixtures 295 PRIMARY BATTERIES (DRY AND WET)

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2951 Storage batteries 2952 Primary batteries (dry and wet) 296 ELECTRONIC EQUIPMENT 2961 X-ray equipment 2962 Medical instruments electronic equipment 2969 Miscellaneous electronic equipment 297 ELECTRIC MEASURING INSTRUMENTS 2971 Electric measuring instruments, except otherwise classified 2972 Industrial process controlling instruments 2973 Medical measuring instruments 299 MISCELLANEOUS ELECTRICAL MACHINERY EQUIPMENT AND SUPPLIES 2999 Miscellaneous electrical machinery equipment and supplies 30 MANUFACTURE OF INFORMATION AND COMMUNICATION ELECTRONICS EQUIPMENT 300 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (30

MANUFACTURE OF INFORMATION AND COMMUNICATION ELECTRONICS EQUIPMENT) 3000 Head offices primarily engaged in managerial operations 3009 Miscellaneous establishments engaged in administrative or ancillary economic activities 301 COMMUNICATION EQUIPMENT AND RELATED PRODUCTS 3011 Communication equipment wired 3012 Mobile phone and PHS 3013 Radio communication equipment 3014 Radio and television set receivers 3015 Traffic signals, railway signals and safety appliances 3019 Miscellaneous communication equipment and related products 302 IMAGE AND AUDIO EQUIPMENT 3021 Video equipment 3022 Digital camera 3023 Electric audio equipment 303 ELECTRONIC DATA PROCESSING MACHINES, DIGITAL AND HYBRID COMPUTER, AND PERIPHERAL

EQUIPMENT 3031 Computer, except personal computer 3032 Personal computer 3033 External storages 3034 Printer 3035 Display unit 3039 Miscellaneous peripheral equipment 31 MANUFACTURE OF TRANSPORTATION EQUIPMENT 310 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (31

MANUFACTURE OF TRANSPORTATION EQUIPMENT ) 3100 Head offices primarily engaged in managerial operations 3109 Miscellaneous establishments engaged in administrative or ancillary economic activities 311 MOTOR VEHICLES, PARTS AND ACCESSORIES 3111 Motor vehicles, including motorcycles 3112 Motor vehicles bodies and trailers 3113 Motor vehicles parts and accessories 312 RAILROAD VEHICLES AND PARTS 3121 Railroad vehicles 3122 Railroad vehicles' parts 313 SHIPBUILDING AND REPAIRING, AND MARINE ENGINES 3131 Shipbuilding and repairing 3132 Hull blocks 3133 Small watercraft building and repairing 3134 Marine engines 314 AIRCRAFT AND PARTS 3141 Aircraft 3142 Aircraft engines 3149 Miscellaneous aircraft parts and auxiliary equipment 315 INDUSTRIAL TRUCKS AND PARTS AND ACCESSORIES 3151 Forklift trucks and parts and accessories 3159 Miscellaneous industrial trucks and parts and accessories 319 MISCELLANEOUS TRANSPORTATION EQUIPMENT 3191 Bicycles and parts 3199 Transportation equipment, n.e.c. 32 MISCELLANEOUS MANUFACTURING INDUSTRIES 320 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (32

MISCELLANEOUS MANUFACTURING INDUSTRIES ) 3200 Head offices primarily engaged in managerial operations

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3209 Miscellaneous establishments engaged in administrative or ancillary economic activities 321 PRECIOUS METAL PRODUCTS, INCLUDING JEWELS 3211 Jewelry products of precious metal and precious stone 3212 Findings and materials of jewelry 3219 Miscellaneous precious metal products and precious stone products 322 COSTUME JEWELRY, COSTUME ACCESSORIES, BUTTONS AND RELATED PRODUCTS, EXCEPT PRECIOUS

METALS AND JEWELRY 3221 Costume jewelry and costume accessories, except precious metals and jewelry 3222 Artificial flowers and ornamental feathers 3223 Buttons 3224 Needles, pins, hooks, snaps and related articles 3229 Miscellaneous costume jewelry and costume accessories 323 WATCHES, CLOCKS, CLOCKWORK-OPERATED DEVICES AND PARTS 3231 Watches, clocks, clockwork-operated devices and parts 324 MUSICAL INSTRUMENTS 3241 Pianos 3249 Miscellaneous musical instruments, parts and materials 325 TOYS AND SPORTING GOODS 3251 Games and toys, except dolls 3252 Dolls 3253 Sporting and athletic goods 326 PENS, LEAD PENCILS, PAINTING MATERIALS AND STATIONERY 3261 Fountain pens, pens and lead pencils 3262 Calligraphy brushes and painting materials, except pencils 3269 Miscellaneous office supplies 327 LACQUERWARE 3271 Lacquerware 328 SUNDRY GOODS OF "TATAMI" MATS, ETC. 3281 Straw, panama hats and straw goods 3282 Tatami mats (straw-mats) 3283 Fans and lanterns (Japanese style) 3284 Brooms and brushes 3285 Smoking accessories and supplies, except precious metals and jewelry 3289 Miscellaneous sundry goods 329 MANUFACTURING INDUSTRIES, N.E.C. 3291 Fireworks 3292 Signboards and signs 3293 Pallets 3294 Models and patterns 3295 Pattern manufactured of industrial use 3296 Information recording materials, except newspapers, books, other printed products, etc. 3297 Spectacles, including frames 3299 Miscellaneous manufacturing industries, n.e.c. F ELECTRICITY, GAS, HEAT SUPPLY AND WATER 33 PRODUCTION, TRANSMISSION AND DISTRIBUTION OF ELECTRICITY 330 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (33

PRODUCTION, TRANSMISSION AND DISTRIBUTION OF ELECTRICITY) 3300 Head offices primarily engaged in managerial operations 3309 Miscellaneous establishments engaged in administrative or ancillary economic activities 331 PRODUCTION, TRANSMISSION AND DISTRIBUTION OF ELECTRICITY 3311 Power stations 3312 Power substations 34 PRODUCTION AND DISTRIBUTION OF GAS 340 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (34

PRODUCTION AND DISTRIBUTION OF GAS) 3400 Head offices primarily engaged in managerial operations 3409 Miscellaneous establishments engaged in administrative or ancillary economic activities 341 PRODUCTION AND DISTRIBUTION OF GAS 3411 Gasworks 3412 Gas distribution 35 HEAT SUPPLY 350 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (35 HEAT

SUPPLY) 3500 Head offices primarily engaged in managerial operations 3509 Miscellaneous establishments engaged in administrative or ancillary economic activities 351 HEAT SUPPLY

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3511 Heat supply 36 COLLECTION, PURIFICATION AND DISTRIBUTION OF WATER, AND SEWAGE COLLECTION, PROCESSING

AND DISPOSAL 360 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 operations 3609 Miscellaneous establishments engaged in administrative or ancillary economic activities 361 WATER FOR END USERS, EXCEPT INDUSTRIAL USERS 3611 Water for end users, except industrial users 362 WATER FOR INDUSTRIAL USERS 3621 Water for industrial users 363 SEWERAGE 3631 Sewerage treatment 3632 Sewer maintenance G INFORMATION AND COMMUNICATIONS 37 COMMUNICATIONS 370 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (37

COMMUNICATIONS) 3700 Head offices primarily engaged in managerial operations 3709 Miscellaneous establishments engaged in administrative or ancillary economic activities 371 FIXED TELECOMMUNICATIONS 3711 Regional telecommunications, except wired broadcast telephones 3712 Long-distance telecommunications 3713 Wired broadcast telephones 3719 Miscellaneous fixed telecommunications 372 MOBILE TELECOMMUNICATIONS 3721 Mobile telecommunications 373 SERVICES INCIDENTAL TO TELECOMMUNICATIONS 3731 Services incidental to telecommunications 38 BROADCASTING 380 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (38

BROADCASTING) 3800 Head offices primarily engaged in managerial operations 3809 Miscellaneous establishments engaged in administrative or ancillary economic activities 381 PUBLIC BROADCASTING, EXCEPT CABLECASTING 3811 Public broadcasting, except cablecasting 382 PRIVATE-SECTOR BROADCASTING, EXCEPT CABLECASTING 3821 Television broadcasting, except satellite broadcasting 3822 Radio broadcasting, except satellite broadcasting 3823 Satellite broadcasting 3829 Miscellaneous private-sector broadcasting 383 CABLECASTING 3831 Cable television broadcasting 3832 Cable radio broadcasting 39 INFORMATION SERVICES 390 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (39

INFORMATION SERVICES ) 3900 Head offices primarily engaged in managerial operations 3909 Miscellaneous establishments engaged in administrative or ancillary economic activities 391 COMPUTER PROGRAMMING AND OTHER SOFTWARE SERVICES 3911 Custom software services 3912 Embedded software services 3913 Package software services 3914 Game software services 392 DATA PROCESSING AND INFORMATION SERVICES 3921 Data processing services 3922 Information services, except marketing or opinion research services 3923 Market research, opinion survey and social survey services 3929 Miscellaneous data processing and information services 40 SERVICES INCIDENTAL TO INTERNET 400 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (40 SERVICES

INCIDENTAL TO INTERNET) 4000 Head offices primarily engaged in managerial operations 4009 Miscellaneous establishments engaged in administrative or ancillary economic activities 401 SERVICES INCIDENTAL TO INTERNET

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4011 Web portal providers 4012 Application services providers 4013 Internet support services 41 VIDEO PICTURE INFORMATION, SOUND INFORMATION, CHARACTER INFORMATION PRODUCTION AND

DISTRIBUTION 410 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 operations 4109 Miscellaneous establishments engaged in administrative or ancillary economic activities 411 VIDEO PICTURE INFORMATION PRODUCTION AND DISTRIBUTION 4111 Motion picture and video production, except television program and animation production 4112 Television program production, except animation production 4113 Animation production 4114 Motion picture, video and television program distribution 412 SOUND INFORMATION PRODUCTION 4121 Recording and disk production 4122 Radio program production 413 NEWSPAPER PUBLISHERS 4131 Newspaper publishers 414 PUBLISHERS, EXCEPT NEWSPAPERS 4141 Publishers, except newspapers 415 COMMERCIAL ART AND GRAPHIC DESIGN 4151 Commercial art and graphic design 416 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 SERVICES 42 RAILWAY TRANSPORT 420 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (42 RAILWAY

TRANSPORT) 4200 Head offices primarily engaged in managerial operations 4209 Miscellaneous establishments engaged in administrative or ancillary economic activities 421 RAILWAY TRANSPORT 4211 Ordinary railways 4212 Tramways 4213 Underground railways 4214 Monorails, except underground railways 4215 Guide-rail system railways, except underground railways 4216 Cable railways 4217 Rope-ways 4219 Miscellaneous railways 43 ROAD PASSENGER TRANSPORT 430 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (43 ROAD

PASSENGER TRANSPORT) 4300 Head offices primarily engaged in managerial operations 4309 Miscellaneous establishments engaged in administrative or ancillary economic activities 431 COMMON OMNIBUS OPERATORS 4311 Common omnibus operators 432 COMMON TAXICAB OPERATORS 4321 Common taxicab operators 433 CHARTERED OMNIBUS OPERATORS 4331 Chartered omnibus operators 439 MISCELLANEOUS ROAD PASSENGER TRANSPORT 4391 Motor passenger transport (particularly-contracted) 4399 Road passenger transport, n.e.c. 44 ROAD FREIGHT TRANSPORT 440 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (44 ROAD

FREIGHT TRANSPORT) 4400 Head offices primarily engaged in managerial operations 4409 Miscellaneous establishments engaged in administrative or ancillary economic activities 441 COMMON MOTOR TRUCKING 4411 Common motor trucking, except special group cargo motor trucking 4412 Special group cargo motor trucking

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442 MOTOR TRUCKING (PARTICULARLY-CONTRACTED) 4421 Motor trucking (particularly-contracted) 443 MINI-SIZED VEHICLE FREIGHT TRANSPORT 4431 Mini-sized vehicle freight transport 444 COLLECT-AND-DELIVER FREIGHT TRANSPORT 4441 Collect-and-deliver freight transport 449 MISCELLANEOUS ROAD FREIGHT TRANSPORT 4499 Miscellaneous road freight transport 45 WATER TRANSPORT 450 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (45 WATER

TRANSPORT) 4500 Head offices primarily engaged in managerial operations 4509 Miscellaneous establishments engaged in administrative or ancillary economic activities 451 OCEANGOING TRANSPORT 4511 Oceangoing passenger transport 4512 Oceangoing freight transport 452 COASTWISE TRANSPORT 4521 Coastwise passenger transport 4522 Coastwise freight transport 453 INLAND WATER TRANSPORT 4531 Harbor passenger transport 4532 River transport 4533 Lake or marsh transport 454 VESSEL AND SHIP RENTAL AND LEASING 4541 Vessel rental, except coastwise ship leasing 4542 Coastwise ship leasing 46 AIR TRANSPORT 460 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (46 AIR

TRANSPORT) 4600 Head offices primarily engaged in managerial operations 4609 Miscellaneous establishments engaged in administrative or ancillary economic activities 461 AIR TRANSPORT 4611 Air transport 462 AIRCRAFT SERVICE, EXCEPT AIR TRANSPORT 4621 Aircraft service, except air transport 47 WAREHOUSING 470 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (47

WAREHOUSING ) 4700 Head offices primarily engaged in managerial operations 4709 Miscellaneous establishments engaged in administrative or ancillary economic activities 471 ORDINARY WAREHOUSING, EXCEPT REFRIGERATED WAREHOUSING 4711 Ordinary warehousing, except refrigerated warehousing 472 REFRIGERATED WAREHOUSING 4721 Refrigerated warehousing 48 SERVICES INCIDENTAL TO TRANSPORT 480 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (48 SERVICES

INCIDENTAL TO TRANSPORT ) 4800 Head offices primarily engaged in managerial operations 4809 Miscellaneous establishments engaged in administrative or ancillary economic activities 481 PORT TRANSPORT 4811 Port transport 482 FREIGHT FORWARDING, EXCEPT COLLECT-AND-DELIVER FREIGHT TRANSPORT 4821 Freight transport, except collect-and-deliver freight transport 4822 Forwarding agency 483 TRANSPORT AGENCIES 4831 Transport agencies 484 PACKING AND CRATING 4841 Packing and crating, except assembly-type packing and crating principally for ocean transport 4842 Assembly-type packing and crating principally for ocean transport 485 TRANSPORT FACILITIES SERVICES 4851 Railway facilities services 4852 Fixed facilities for road transport 4853 Terminal facilities for motor vehicles 4854 Freight handling facilities 4855 Piers and docks 4856 Airports and air fields, heliports 489 MISCELLANEOUS SERVICES INCIDENTAL TO TRANSPORT

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4891 Shipping brokers 4899 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 activities 491 POSTAL SERVICES, INCLUDING MAIL DELIVERY 4911 Postal services, including mail delivery I WHOLESALE AND RETAIL TRADE 50 WHOLESALE TRADE, GENERAL MERCHANDISE 500 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (50

WHOLESALE TRADE, GENERAL MERCHANDISE ) 5000 Head offices primarily engaged in managerial operations 5008 Warehouses exclusively used for domestic use 5009 Miscellaneous establishments engaged in administrative or ancillary economic activities 501 WHOLESALE TRADE, GENERAL MERCHANDISE 5011 Wholesale trade, general merchandise (with 100 or more employees) 5019 Miscellaneous wholesale trade, general merchandise 51 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 operations 5108 Warehouses exclusively used for domestic use 5109 Miscellaneous establishments engaged in administrative or ancillary economic activities 511 TEXTILE PRODUCTS (EXCEPT APPAREL, APPAREL ACCESSORIES AND NOTIONS) 5111 Fiber materials 5112 Yarn 5113 Textiles, except interior decoration 512 APPAREL 5121 Men’s clothing (occidental style) 5122 Ladies’ and children’s clothing (occidental style) 5123 Underwear 5129 Miscellaneous apparel 513 APPAREL ACCESSORIES AND NOTIONS 5131 Bedding 5132 Footwear 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 operations 5208 Warehouses exclusively used for domestic use 5209 Miscellaneous establishments engaged in administrative or ancillary economic activities 521 AGRICULTURAL, LIVESTOCK AND AQUATIC PRODUCTS 5211 Rice, barley and wheat 5212 Grains and pulses 5213 Vegetables 5214 Fruits 5215 Meat and poultry 5216 Fresh fish and shellfish 5219 Miscellaneous agricultural, livestock and aquatic products 522 FOOD AND BEVERAGES 5221 Sugar, “Miso” (fermented soybean paste) and “Shoyu” (soy sauce) 5222 Liquors 5223 Cured food 5224 Confectionery and bakery products 5225 Soft drinks and carbonated water, except otherwise classified 5226 Tea 5227 Milk and dairy products 5229 Miscellaneous food and beverages 53 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 operations 5308 Warehouses exclusively used for domestic use

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5309 Miscellaneous establishments engaged in administrative or ancillary economic activities 531 BUILDING MATERIALS 5311 Lumber and bamboo 5312 Cement 5313 Sheet glass 5314 Prefabricated metal products, except metal hardwares 5319 Miscellaneous building materials 532 CHEMICALS AND RELATED PRODUCTS 5321 Paints 5322 Plastics 5329 Miscellaneous chemicals and related products 533 PETROLEUM AND MINERALS 5331 Petroleum 5332 Minerals, except petroleum 534 IRON AND STEEL PRODUCTS 5341 Iron and steel crude products 5342 Iron and steel primary products 5349 Miscellaneous iron and steel products 535 NON-FERROUS METALS 5351 Non-ferrous metal ingots 5352 Non-ferrous metal products 536 RECYCLED MATERIAL 5361 Empty bottles, cans and other containers 5362 Iron scrap 5363 Non-ferrous scrap 5364 Waste paper 5369 Miscellaneous recycled material 54 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 operations 5408 Warehouses exclusively used for domestic use 5409 Miscellaneous establishments engaged in administrative or ancillary economic activities 541 INDUSTRY MACHINERY AND EQUIPMENT 5411 Machinery and equipment for agriculture use 5412 Machinery and equipment for construction and mining 5413 Metalworking machinery and equipment 5414 Office machines and equipment 5419 Miscellaneous industry machinery and equipment 542 MOTOR VEHICLES 5421 Motor vehicles, including motorcycles 5422 Motor vehicle parts and accessories, except used parts and accessories 5423 Automotive used parts 543 ELECTRICAL MACHINERY, EQUIPMENT AND SUPPLIES 5431 Electrical household appliances 5432 Electrical machinery, equipment and supplies, except electrical household appliances 549 MISCELLANEOUS MACHINERY AND EQUIPMENT 5491 Transportation equipment, except motor vehicles 5492 Measuring instruments, physical and chemical instruments and optical instruments 5493 Medical instruments and apparatus, including dental instruments and apparatus 55 MISCELLANEOUS WHOLESALE TRADE 550 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (55

MISCELLANEOUS WHOLESALE TRADE ) 5500 Head offices primarily engaged in managerial operations 5508 Warehouses exclusively used for domestic use 5509 Miscellaneous establishments engaged in administrative or ancillary economic activities 551 FURNITURE, FIXTURES AND HOUSE FURNISHINGS 5511 Furniture and fixtures 5512 Aramono(kitchenware) 5513 “Tatami” mats (straw-mats) 5514 Textiles for interior decoration 5515 Chinaware and glassware 5519 Miscellaneous house furnishings 552 MEDICINES AND TOILETRIES 5521 Medicines 5522 Medical supplies 5523 Toiletries

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5524 Synthetic detergent 553 PAPER AND PAPER PRODUCTS 5531 Paper 5532 Paper products 559 OTHER PRODUCTS, N.E.C. 5591 Hardware 5592 Fertilizers and feeds 5593 Sporting goods 5594 Amusement goods and toys 5595 Tobacco products 5596 Jewelry 5597 Books and magazines 5598 Agents and brokers 5599 Miscellaneous wholesale trade, n.e.c. 56 RETAIL TRADE, GENERAL MERCHANDISE 560 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (56 RETAIL

TRADE, GENERAL MERCHANDISE ) 5600 Head offices primarily engaged in managerial operations 5608 Warehouses exclusively used for domestic use 5609 Miscellaneous establishments engaged in administrative or ancillary economic activities 561 DEPARTMENT STORES AND GENERAL MERCHANDISE SUPERMARKETS 5611 Department stores and general merchandise supermarkets 569 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 operations 5708 Warehouses exclusively used for domestic use 5709 Miscellaneous establishments engaged in administrative or ancillary economic activities 571 DRY GOODS, CLOTH AND BEDDING STORES 5711 Dry goods and cloth stores 5712 Bedding stores 572 MEN’S CLOTHING (OCCIDENTAL STYLE) STORES 5721 Men’s clothing (occidental style) stores 573 LADIES’ AND CHILDREN'S CLOTHING (OCCIDENTAL STYLE) STORES 5731 Ladies’ clothing (occidental style) stores 5732 Children’s clothing (occidental style) stores 574 FOOTWEAR STORES 5741 Shoe stores 5742 Footwear stores, except shoes 579 MISCELLANEOUS WOVEN FABRICS, APPAREL, APPAREL ACCESSORIES AND NOTIONS STORES 5791 Bags and "fukuromono" (small cases) 5792 Underwear 5793 Haberdashery, apparel accessories and notions stores 5799 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 operations 5808 Warehouses exclusively used for domestic use 5809 Miscellaneous establishments engaged in administrative or ancillary economic activities 581 GROCERY STORES 5811 Grocery stores 582 VEGETABLE AND FRUIT STORES 5821 Vegetable stores 5822 Fruit stores 583 MEAT AND POULTRY STORES 5831 Meat stores, except poultry and egg 5832 Poultry and egg stores 584 FRESH FISH STORES 5841 Fresh fish stores 585 LIQUOR STORES 5851 Liquor stores 586 CONFECTIONERIES AND BAKERIES 5861 Retail confectioneries (manufacturer-sellers) 5862 Retail confectioneries (except manufacturer-sellers)

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5863 Retail bakeries (manufacturer-sellers) 5864 Retail bakeries (except manufacturer-sellers) 589 MISCELLANEOUS FOOD AND BEVERAGE STORES 5891 Convenience stores, primarily for sale of food and beverages 5892 Milk stores 5893 Beverage stores, except otherwise classified 5894 Tea stores 5895 Delicatessen stores 5896 Rice, barley and other cereals stores 5897 Processed food "tofu", "kamaboko" etc. 5898 Cured food stores 5899 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 operations 5908 Warehouses exclusively used for domestic use 5909 Miscellaneous establishments engaged in administrative or ancillary economic activities 591 MOTOR VEHICLES 5911 New motor vehicle stores 5912 Used motor vehicle stores 5913 Motor vehicle parts and accessories stores 5914 Motorcycle stores 592 BICYCLES 5921 Bicycle stores 593 MACHINERY AND EQUIPMENT STORES, EXCEPT MOTORCYCLES AND BICYCLES 5931 Electrical appliance stores, except secondhand goods 5932 Office machinery of electric appliance stores, except secondhand goods 5933 Secondhand electrical products 5939 Miscellaneous machinery and equipment stores 60 MISCELLANEOUS RETAIL TRADE 600 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (60

MISCELLANEOUS RETAIL TRADE ) 6000 Head offices primarily engaged in managerial operations 6008 Warehouses exclusively used for domestic use 6009 Miscellaneous establishments engaged in administrative or ancillary economic activities 601 FURNITURE, FIXTURE AND “TATAMI” MAT (STRAW-MAT) STORES 6011 Furniture stores 6012 Fixture stores 6013 “Tatami” mat (straw-mat) stores 6014 Furniture for religious purposes stores 602 HOUSEHOLD UTENSIL STORES 6021 Hardware stores 6022 Aramono (kitchenware) stores 6023 Chinaware and glassware stores 6029 Household utensil stores, n.e.c. 603 MEDICINE AND TOILETRY STORES 6031 Drugstores 6032 Medicine stores, except pharmacies 6033 Pharmacies 6034 Toiletry stores 604 FARMING SUPPLY STORES 6041 Agricultural machinery and equipment stores 6042 Seedling and seed stores 6043 Fertilizer and feed stores 605 FUEL STORES 6051 Gasoline stations 6052 Fuel stores, except gasoline stations 606 BOOK AND STATIONERY STORES 6061 Book stores, except secondhand bookstores 6062 Secondhand bookstores 6063 Newspaper stores 6064 Paper and stationery stores 607 SPORTING GOODS, TOY, AMUSEMENT GOODS AND MUSICAL INSTRUMENT STORES 6071 Sporting goods stores 6072 Toy and amusement goods stores 6073 Musical instrument stores

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608 CAMERA, WATCH AND SPECTACLES STORES 6081 Camera and photographic supply stores 6082 Watch, spectacles and optical instruments stores 609 STORES, N.E.C 6091 Home improvement stores 6092 Tobacco and smoking article specialty stores 6093 Flowers and other florists stores 6094 Building materials stores 6095 Jewelry stores 6096 Pet stores 6097 Antique stores 6098 Secondhand stores, except antique 6099 Miscellaneous retail trade, n.e.c. 61 NONSTORE RETAILERS 610 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (61 NONSTORE

RETAILERS ) 6100 Head offices primarily engaged in managerial operations 6108 Warehouses exclusively used for domestic use 6109 Miscellaneous establishments engaged in administrative or ancillary economic activities 611 MAIL-ORDER HOUSES AND DOOR-TO-DOOR SALES 6111 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 SALES 6121 Vending machine sales 619 MISCELLANEOUS NONSTORE RETAILERS 6199 Miscellaneous nonstore retailers J FINANCE AND INSURANCE 62 BANKING 620 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (62 BANKING) 6200 Head offices primarily engaged in managerial operations 6209 Miscellaneous establishments engaged in administrative or ancillary economic activities 621 CENTRAL BANK 6211 Central bank 622 BANKS, EXCEPT CENTRAL BANK 6221 Ordinary banks (Commercial banks) 6222 Postal savings bank 6223 Trust banks 6229 Miscellaneous banks 63 FINANCIAL INSTITUTIONS FOR COOPERATIVE ORGANIZATIONS 630 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (63 FINANCIAL

INSTITUTIONS FOR COOPERATIVE ORGANIZATIONS ) 6300 Head offices primarily engaged in managerial operations 6309 Miscellaneous establishments engaged in administrative or ancillary economic activities 631 FINANCIAL INSTITUTIONS FOR SMALL BUSINESS 6311 Credit associations and related 6312 Credit cooperatives and related 6313 Bank for commercial and industrial cooperatives (Shoko chukin bank) 6314 Labor credit associations and related 632 FINANCIAL INSTITUTIONS FOR AGRICULTURE, FORESTRY AND FISHERIES FINANCES 6321 Bank for agriculture, forestry and fisheries (The Norinchukin bank) 6322 Prefectural credit federations of agricultural cooperatives 6323 Federations of fisheries and fishery processing cooperatives associations 6324 Agricultural cooperatives 6325 Fishery and fishery processing cooperatives 64 NON-DEPOSIT MONEY CORPORATIONS, INCLUDING LENDING AND CREDIT CARD BUSINESS 640 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 operations 6409 Miscellaneous establishments engaged in administrative or ancillary economic activities 641 MONEY LENDING BUSINESS 6411 Money lending business for consumers 6412 Money lending business for corporates 642 PAWNBROKERS

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6421 Pawnbrokers 643 CREDIT CARD AND INSTALLMENT FINANCE BUSINESSES 6431 Credit card businesses 6432 Installment finance businesses 649 MISCELLANEOUS NON-DEPOSIT MONEY CORPORATIONS 6491 Government-related financial institutions 6492 Housing loan businesses 6493 Securities finance businesses 6499 Non-deposit money corporations, n.e.c. 65 FINANCIAL PRODUCTS TRANSACTION DEALERS AND FUTURES COMMODITY TRANSACTION DEALERS 650 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 operations 6509 Miscellaneous establishments engaged in administrative or ancillary economic activities 651 FINANCIAL PRODUCTS TRANSACTION DEALERS 6511 Financial products transaction dealers, except investment advisory, agent and management services and

auxiliaries for financial products transaction 6512 Investment advisory and agent services 6513 Investment management services 6514 Auxiliaries for financial products transaction 652 FUTURES COMMODITY TRANSACTION DEALERS AND COMMODITY INVESTMENT ADVISORS 6521 Futures commodity transaction dealers 6522 Commodity investment advisors 6529 Miscellaneous futures commodity transaction dealers and commodity investment advisors 66 FINANCIAL AUXILIARIES 660 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (66 FINANCIAL

AUXILIARIES) 6600 Head offices primarily engaged in managerial operations 6609 Miscellaneous establishments engaged in administrative or ancillary economic activities 661 FINANCIAL AUXILIARIES 6611 Call loan and discount companies 6612 Bill and check clearing houses 6613 Currency exchangers 6614 Credit guarantee institutions 6615 Credit guarantee reinsurance institutions 6616 Deposit insurance institutions 6617 Financial products exchanges 6618 Commodity exchanges 6619 Miscellaneous financial auxiliaries 662 TRUST BUSINESSES 6621 Trust management businesses 6622 Trust operating businesses 663 FINANCIAL BROKERS AND INTERMEDIARIES 6631 Financial products brokers and intermediaries 6632 Trust deal brokers and intermediaries 6639 Miscellaneous financial brokers and intermediaries 67 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 operations 6709 Miscellaneous establishments engaged in administrative or ancillary economic activities 671 LIFE INSURANCE INSTITUTIONS 6711 Life insurance institutions, except postal insurance companies and life reinsurance companies 6712 Postal insurance company 6713 Life reinsurance companies 6719 Miscellaneous life insurance institutions 672 NON-LIFE INSURANCE INSTITUTIONS 6721 Non-life insurance companies , except non-life reinsurance companies 6722 Non-life reinsurance companies 6729 Miscellaneous non-life insurance institutions 673 MUTUAL AID ORGANIZATIONS AND SMALL-AMOUNT SHORT-TERM INSURANCE PROVIDERS 6731 Mutual aid organizations under the Accident Compensation Act 6732 Mutual aid organizations under the Cooperative Society Act, etc. 6733 Small-amount short-term insurance providers 674 INSURANCE AGENTS AND BROKERS 6741 Life insurance agents and brokers 6742 Non-life insurance agents and brokers

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6743 Agents and brokers for mutual aid and Small-amount Short-term Insurance 675 INSURANCE SERVICE INSTITUTIONS 6751 Rate-making services 6752 Appraisers 6759 Miscellaneous insurance service institutions K REAL ESTATE AND GOODS RENTAL AND LEASING 68 REAL ESTATE AGENCIES 680 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (68 REAL

ESTATE AGENCIES) 6800 Head offices primarily engaged in managerial operations 6809 Miscellaneous establishments engaged in administrative or ancillary economic activities 681 SALES AGENTS OF BUILDINGS AND HOUSES AND LAND SUBDIVIDERS AND DEVELOPERS 6811 Sales agents of buildings and houses 6812 Land subdividers and developers 682 REAL ESTATE AGENTS AND BROKERS 6821 Real estate agents and brokers 69 REAL ESTATE LESSORS AND MANAGERS 690 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (69 REAL

ESTATE LESSORS AND MANAGERS) 6900 Head offices primarily engaged in managerial operations 6909 Miscellaneous establishments engaged in administrative or ancillary economic activities 691 REAL ESTATE LESSORS, EXCEPT HOUSE AND ROOM LESSORS 6911 Office lessors 6912 Land lessors 6919 Miscellaneous real estate lessors 692 HOUSE AND ROOM LESSORS 6921 House lessors 6922 Room lessors 693 AUTOMOBILE PARKING 6931 Automobile parking 694 REAL ESTATE MANAGERS 6941 Real estate managers 70 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 operations 7009 Miscellaneous establishments engaged in administrative or ancillary economic activities 701 GENERAL GOODS RENTAL AND LEASING 7011 General goods leasing 7019 Miscellaneous general goods rental and leasing 702 INDUSTRIAL EQUIPMENT AND MACHINERY RENTAL 7021 Industrial equipment and machinery rental, except construction machinery 7022 Construction machinery rental 703 OFFICE MACHINERY RENTAL 7031 Office machinery rental, except electronic computers 7032 Electronic computers and related apparatus rental 704 AUTOMOBILE RENTAL 7041 Automobile rental 705 SPORTS AND HOBBY GOODS RENTAL 7051 Sports and hobby goods rental 709 MISCELLANEOUS GOODS RENTAL AND LEASING 7091 Theatrical goods rental 7092 Audio and visual recordings rental, except otherwise classified 7093 Costume rental, except otherwise classified 7099 Goods rental and leasing, n.e.c. L SCIENTIFIC RESEARCH, PROFESSIONAL AND TECHNICAL SERVICES 71 SCIENTIFIC AND DEVELOPMENT RESEARCH INSTITUTES 710 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (71 SCIENTIFIC

AND DEVELOPMENT RESEARCH INSTITUTES) 7101 Establishments engaged in administrative or ancillary economic activities 711 RESEARCH INSTITUTES FOR NATURAL SCIENCES 7111 Research institutes for physical sciences 7112 Research institutes for engineering 7113 Research institutes for agriculture 7114 Research institutes for medicine and pharmacy

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712 RESEARCH INSTITUTES FOR HUMANITIES AND SOCIAL SCIENCES 7121 Research institutes for humanities and social sciences 72 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 activities 721 LAWYERS' AND PATENT ATTORNEYS' OFFICES 7211 Lawyers' offices 7212 Patent attorneys' offices 722 NOTARIES PUBLIC'S, JUDICIAL SCRIVENERS' AND LAND AND HOUSE SURVEYORS' OFFICES 7221 Notaries public's and judicial scriveners' offices 7222 Land and house surveyors' offices 723 ADMINISTRATIVE SCRIVENERS'OFFICES 7231 Administrative scriveners' offices 724 CERTIFIED PUBLIC ACCOUNTANTS’ AND CERTIFIED TAX ACCOUNTANTS' OFFICES 7241 Certified public accountants' offices 7242 Certified tax accountants' offices 725 CERTIFIED SOCIAL INSURANCE AND LABOR CONSULTANTS'OFFICES 7251 Certified social insurance and labor consultants' offices 726 DESIGN SERVICES 7261 Design services 727 AUTHORS AND ARTISTS 7271 Authors 7272 Artists 728 BUSINESS CONSULTANTS AND PURE HOLDING COMPANIES 7281 Business consultants 7282 Pure holding companies 729 MISCELLANEOUS PROFESSIONAL SERVICES 7291 Detective agencies and credit bureaus 7292 Translation services, except authors 7293 Interpreter and guide-interpreter services 7294 Certified real estate appraisers 7299 Professional services, n.e.c. 73 ADVERTISING 730 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (73

ADVERTISING) 7300 Head offices primarily engaged in managerial operations 7309 Miscellaneous establishments engaged in administrative or ancillary economic activities 731 ADVERTISING 7311 Advertising 74 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 activities 741 VETERINARY SERVICES 7411 Veterinary services 742 ENGINEERING AND ARCHITECTURAL SERVICES 7421 Architectural design services 7422 Surveying services 7429 Miscellaneous engineering and architectural services 743 MECHANICAL DESIGN SERVICES 7431 Mechanical design services 744 COMMODITY INSPECTION AND NON-DESTRUCTIVE TESTING SERVICES 7441 Commodity inspection services 7442 Non-destructive testing services 745 SURVEYOR CERTIFICATION 7451 General surveying certification 7452 Environmental surveying certification 7459 Miscellaneous surveyor certification 746 PHOTOGRAPHIC SERVICES 7461 Photographic services, except commercial photography 7462 Commercial photography 749 MISCELLANEOUS TECHNICAL SERVICES 7499 Miscellaneous technical services M ACCOMMODATIONS, EATING AND DRINKING SERVICES 75 ACCOMMODATIONS

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750 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (75 ACCOMMODATIONS)

7500 Head offices primarily engaged in managerial operations 7509 Miscellaneous establishments engaged in administrative or ancillary economic activities 751 HOTELS 7511 Hotels 752 COMMON LODGING HOUSES 7521 Common lodging houses 753 BOARDING HOUSES 7531 Boarding houses 759 MISCELLANEOUS LODGING PLACES 7591 Lodging facilities of companies and associations 7592 Resort clubs 7599 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 operations 7609 Miscellaneous establishments engaged in administrative or ancillary economic activities 761 EATING PLACES, EXCEPT SPECIALTY RESTAURANTS 7611 Eating places, except specialty restaurants 762 SPECIALTY RESTAURANTS 7621 Japanese restaurants 7622 Ryotei (Special Japanese restaurants) 7623 Chinese restaurants 7624 Ramen(Chinese noodles) restaurants 7625 “Yakiniku” (Grilled meats) restaurants 7629 Miscellaneous specialty restaurants 763 "SOBA" AND "UDON" (JAPANESE NOODLES) RESTAURANTS 7631 Soba and "udon" (Japanese noodles) restaurants 764 SUSHI BARS 7641 Sushi bars 765 DRINKING HOUSES AND BEER HALLS 7651 Drinking houses and beer halls 766 BARS, CABARETS AND NIGHT CLUBS 7661 Bars, cabarets and night clubs 767 COFFEE SHOPS 7671 Coffee shops 769 MISCELLANEOUS EATING AND DRINKING PLACES 7691 Hamburger shops 7692 Okonomiyaki, "Yakisoba" and "Takoyaki" (Japanese snacks ) shops 7699 Miscellaneous eating and drinking places, n.e.c. 77 FOOD TAKE OUT AND DELIVERY SERVICES 770 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (77 FOOD TAKE

OUT AND DELIVERY SERVICES ) 7700 Head offices primarily engaged in managerial operations 7709 Miscellaneous establishments engaged in administrative or ancillary economic activities 771 FOOD TAKE OUT SERVICES 7711 Food take out services 772 FOOD DELIVERY SERVICES 7721 Food delivery services N LIVING-RELATED AND PERSONAL SERVICES AND AMUSEMENT SERVICES 78 LAUNDRY, BEAUTY AND BATH SERVICES 780 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (78 LAUNDRY,

BEAUTY AND BATH SERVICES ) 7800 Head offices primarily engaged in managerial operations 7809 Miscellaneous establishments engaged in administrative or ancillary economic activities 781 LAUNDRIES 7811 General laundries 7812 Laundry agents 7813 Linen supply 782 BARBERSHOPS 7821 Barbershops 783 HAIR-DRESSING AND BEAUTY SALON 7831 Hair-dressing and beauty salon 784 PUBLIC BATHHOUSES

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7841 Public bathhouses 785 MISCELLANEOUS PUBLIC BATHHOUSES 7851 Miscellaneous public bathhouses 789 MISCELLANEOUS LAUNDRY, BEAUTY AND BATH SERVICES 7891 Fulling and dyeing plants 7892 Aesthetic salon service 7893 Relaxation services (using manual techniques) 7894 Nail salon services 7899 Laundry, beauty and bath services, n.e.c. 79 MISCELLANEOUS LIVING-RELATED AND PERSONAL SERVICES 790 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (79

MISCELLANEOUS LIVING-RELATED AND PERSONAL SERVICES ) 7900 Head offices primarily engaged in managerial operations 7909 Miscellaneous establishments engaged in administrative or ancillary economic activities 791 TRAVEL AGENCY 7911 Travel agency, except travel sub-agency 7912 Travel sub-agency 792 DOMESTIC SERVICES 7921 Domestic services, resident-base 7922 Domestic services, non-resident 793 GARMENT SEWING SERVICES AND REPAIRS 7931 Garment sewing services and repair shops 794 CHECKROOMS, SAFETY DEPOSIT SERVICES 7941 Checkrooms, safety deposit services 795 CREMATORIES AND GRAVEYARD CUSTODIANS 7951 Crematories 7952 Graveyard custodians 796 CEREMONIAL OCCASIONS 7961 Funeral services 7962 Wedding ceremony hall services 7963 Ceremonial occasion mutual aid society 799 LIVING-RELATED AND PERSONAL SERVICES, N.E.C. 7991 Food processing services 7992 Matrimonial agency and wedding ceremony hall brokers 7993 Film developing and finishing 7999 Miscellaneous living-related and personal services, n.e.c. 80 SERVICES FOR AMUSEMENT AND RECREATION 800 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (80 SERVICES

FOR AMUSEMENT AND RECREATION) 8000 Head offices primarily engaged in managerial operations 8009 Miscellaneous establishments engaged in administrative or ancillary economic activities 801 CINEMAS 8011 Cinemas 802 PERFORMANCES (EXCEPT OTHERWISE CLASSIFIED), THEATRICAL COMPANIES 8021 Legitimate theaters 8022 Performances 8023 Dramatic companies 8024 Orchestra and dancing companies 8025 Entertainment and sports companies 803 BICYCLE, HORSE, MOTORCAR AND MOTORBOAT RACE TRACK OPERATIONS AND COMPANIES 8031 Bicycle race track operations 8032 Horse race track operations 8033 Motorcar and motorboat race track operations 8034 Bicycle race companies 8035 Horse race companies 8036 Motorcar and motorboat race companies 804 SPORTS FACILITIES 8041 Sports facilities, except otherwise classified 8042 Gymnasiums (sports hall) 8043 Golf courses 8044 Golf driving ranges 8045 Bowling alleys 8046 Tennis clubs 8047 Baseball and tennis batting ranges 8048 Fitness centers 805 PUBLIC GARDENS AND AMUSEMENT PARKS 8051 Public gardens

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8052 Amusement parks, except theme parks 8053 Theme parks 806 AMUSEMENT AND RECREATION FACILITIES 8061 Billiard rooms 8062 Go and Japanese chess parlors 8063 Mah-jong clubs 8064 Pachinko parlors 8065 Game centers 8069 Miscellaneous amusement and recreation facilities 809 MISCELLANEOUS AMUSEMENT AND RECREATION SERVICES 8091 Dance halls 8092 Marinas 8093 Recreational fishing guide business 8094 Geisha houses 8095 Karaoke boxes 8096 Services incidental to amusement and recreation 8099 Amusement and recreation services, n.e.c O EDUCATION, LEARNING SUPPORT 81 SCHOOL EDUCATION 810 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (81 SCHOOL

EDUCATION ) 8101 Establishments engaged in administrative or ancillary economic activities 811 KINDERGARTENS 8111 Kindergartens 812 ELEMENTARY SCHOOLS 8121 Elementary schools 813 LOWER SECONDARY SCHOOLS 8131 Lower secondary schools 814 UPPER SECONDARY SCHOOLS, SECONDARY SCHOOLS 8141 Upper Secondary schools 8142 Secondary schools 815 SCHOOLS FOR SPECIAL NEEDS EDUCATION 8151 Schools for special needs education 816 INSTITUTIONS OF HIGHER EDUCATION 8161 Universities 8162 Junior colleges 8163 Colleges of technology 817 SPECIALIZED TRAINING COLLEGES AND MISCELLANEOUS SCHOOLS 8171 Specialized training colleges 8172 Miscellaneous schools 818 SCHOOL EDUCATION SUPPORT INSTITUTIONS 8181 School education support institutions 819 INTEGRATED CENTERS FOR EARLY CHILDHOOD EDUCATION AND CARE 8191 Integrated centers for early child-hood education and care 82 MISCELLANEOUS EDUCATION, LEARNING SUPPORT 820 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (82

MISCELLANEOUS EDUCATION, LEARNING SUPPORT) 8200 Head offices primarily engaged in managerial operations 8209 Miscellaneous establishments engaged in administrative or ancillary economic activities 821 SOCIAL EDUCATION 8211 Citizen's public halls 8212 Libraries 8213 Museums and art museums 8214 Zoological gardens, botanical gardens and aquariums 8215 Centers for children and youths 8216 Correspondence social education 8219 Miscellaneous social education 822 VOCATIONAL AND EDUCATIONAL SUPPORT FACILITIES 8221 Employee training facilities and supporting facilities 8222 Vocational guidance centers 8229 Miscellaneous vocational and educational support facilities 823 SUPPLEMENTARY TUTORIAL SCHOOLS 8231 Supplementary tutorial schools 824 INSTRUCTION SERVICES FOR ARTS, CULTURE AND TECHNICALS 8241 Music instructions 8242 Calligraphy instructions

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8243 Flower, tea ceremony instructions 8244 Abacus instructions 8245 Foreign language instructions 8246 Sports and health instructions 8249 Miscellaneous instruction services for arts, culture and technicals 829 EDUCATION, LEARNING SUPPORT, N.E.C. 8299 Education, learning support, n.e.c. P MEDICAL, HEALTH CARE AND WELFARE 83 MEDICAL AND OTHER HEALTH SERVICES 830 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (83 MEDICAL

AND OTHER HEALTH SERVICES) 8300 Head offices primarily engaged in managerial operations 8309 Miscellaneous establishments engaged in administrative or ancillary economic activities 831 HOSPITALS 8311 General hospitals 8312 Mental hospitals 832 CLINICS OF MEDICAL PRACTITIONERS 8321 Clinics with beds 8322 Clinics without beds 833 DENTAL CLINICS 8331 Dental clinics 834 MATERNITY CLINICS AND NURSING 8341 Midwives 8342 Nursing 835 OTHER HEALTH PRACTITIONERS 8351 Offices of masseuses, chiropractors, acupuncturists, moxacauterists and judo-orthopaedists 8359 Miscellaneous offices of other health practitioners 836 SERVICES INCIDENTAL TO MEDICAL 8361 Dental laboratories 8369 Miscellaneous services incidental to medical 84 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 operations 8409 Miscellaneous establishments engaged in administrative or ancillary economic activities 841 PUBLIC HEALTH CENTERS 8411 Public health centers 842 HEALTH CONSULTATION OFFICES 8421 Health consultation offices for tuberculosis 8422 Health consultation offices for mental health 8423 Health consultation offices for maternal and child care 8429 Miscellaneous health consultation offices 849 OTHER PUBLIC HEALTH AND HYGIENE 8491 Quarantine stations, except animal and plant quarantines 8492 Inspection and testing services 8493 Disinfecting services 8499 Public health and hygiene services, n.e.c. 85 SOCIAL INSURANCE, SOCIAL WELFARE AND CARE SERVICES 850 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (85 SOCIAL

INSURANCE, SOCIAL WELFARE AND CARE SERVICES) 8500 Head offices primarily engaged in managerial operations 8509 Miscellaneous establishments engaged in administrative or ancillary economic activities 851 SOCIAL INSURANCE ORGANIZATIONS 8511 Social insurance organizations 852 WELFARE OFFICES 8521 Welfare offices 853 CHILD WELFARE SERVICES 8531 Day nursery 8539 Miscellaneous child welfare services 854 WELFARE SERVICES FOR THE AGED AND CARE SERVICES 8541 Special nursing homes for the elderly 8542 Health care facilities for the elderly requiring long-term care 8543 Day care short stay services for the aged 8544 Home-visit care services 8545 Group homes for the elderly with dementia 8546 Fee charging homes for the aged

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8549 Miscellaneous welfare services for the aged and care services 855 WELFARE SERVICES FOR DISABLED PERSONS 8551 Residence support services 8559 Miscellaneous welfare services for disabled persons 859 MISCELLANEOUS SOCIAL INSURANCE, SOCIAL WELFARE AND CARE SERVICES 8591 Offender rehabilitation services 8599 Miscellaneous social insurance, social welfare and care services Q COMPOUND SERVICES 86 POSTAL SERVICES 860 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (86 POSTAL

SERVICES) 8601 Establishments engaged in administrative or ancillary economic activities 861 POSTAL SERVICES 8611 Postal services 862 CONTRACTED POSTAL SERVICES 8621 Postal agency 8629 Miscellaneous contracted postal services 87 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 activities 871 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 BUSINESS 880 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (88 WASTE

DISPOSAL BUSINESS ) 8800 Head offices primarily engaged in managerial operations 8809 Miscellaneous establishments engaged in administrative or ancillary economic activities 881 DOMESTIC WASTE DISPOSAL BUSINESS 8811 Night soil collection transportation business 8812 Night soil processing business 8813 Treatment tank cleaning 8814 Treatment tank maintenance 8815 Waste collection transportation business 8816 Waste disposal business 8817 Public cleaning-related services offices 882 INDUSTRIAL WASTE DISPOSAL BUSINESS 8821 Industrial waste collection transportation business 8822 Industrial waste disposal business 8823 Special controlled industrial waste collection transportation business 8824 Special controlled industrial waste disposal business 889 MISCELLANEOUS WASTE DISPOSAL BUSINESS 8891 Dead domestic animal disposal business 8899 Waste disposal business, n.e.c. 89 AUTOMOBILE MAINTENANCE SERVICES 890 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (89

AUTOMOBILE MAINTENANCE SERVICES ) 8901 Establishments engaged in administrative or ancillary economic activities 891 AUTOMOBILE MAINTENANCE SERVICES 8911 General automobile maintenance services 8919 Miscellaneous automobile maintenance services 90 MACHINE, ETC. REPAIR SERVICES, EXCEPT OTHERWISE CLASSIFIED 900 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (90 MACHINE,

ETC. REPAIR SERVICES ) 9000 Head offices primarily engaged in managerial operations 9009 Miscellaneous establishments engaged in administrative or ancillary economic activities 901 MACHINE REPAIR SHOPS, EXCEPT ELECTRICAL MACHINERY, APPARATUS, APPLIANCES AND SUPPLIES 9011 General machine repair shops, except construction and mining machinery 9012 Construction and mining machinery repair shops

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902 ELECTRICAL MACHINERY, APPARATUS, APPLIANCES AND SUPPLIES REPAIR SHOP 9021 Electrical machinery, apparatus, appliances and supplies repair shop 903 PAPER HANGERS 9031 Paper hangers 909 MISCELLANEOUS REPAIR SERVICES 9091 Upholstery and furniture repair shops 9092 Watch and clock repair shops 9093 Shoe repair shops 9094 Blacksmith shops 9099 Repair services, n.e.c 91 EMPLOYMENT AND WORKER DISPATCHING SERVICES 910 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (91

EMPLOYMENT AND WORKER DISPATCHING SERVICES ) 9100 Head offices primarily engaged in managerial operations 9109 Miscellaneous establishments engaged in administrative or ancillary economic activities 911 EMPLOYMENT SERVICES 9111 Employment services 912 WORKER DISPATCHING SERVICES 9121 Worker dispatching services 92 MISCELLANEOUS BUSINESS SERVICES 920 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (92

MISCELLANEOUS BUSINESS SERVICES ) 9200 Head offices primarily engaged in managerial operations 9209 Miscellaneous establishments engaged in administrative or ancillary economic activities 921 STENOGRAPHIC, ENTREE DOCUMENT AND DUPLICATING SERVICES 9211 Stenographic, entree document services 9212 Duplicating services 922 BUILDING MAINTENANCE SERVICES 9221 Building maintenance services 9229 Miscellaneous building maintenance services 923 GUARD SERVICES 9231 Guard services 929 BUSINESS SERVICES, N.E.C. 9291 Display services 9292 Washing of industrial facilities 9293 Sign painters 9294 Call center services 9299 Miscellaneous business services, n.e.c. 93 POLITICAL, BUSINESS AND CULTURAL ORGANIZATIONS 931 BUSINESS AND PROFESSIONAL ORGANIZATIONS 9311 Business organizations 9312 Professional organizations 932 LABOR ORGANIZATIONS 9321 Labor organizations 933 CULTURAL, SCIENCE AND ART ORGANIZATIONS 9331 Science and art organizations 9332 Cultural organizations 934 POLITICAL ORGANIZATIONS 9341 Political organizations 939 NON-PROFIT ORGANIZATIONS, N.E.C. 9399 Non-profit organizations, n.e.c. 94 RELIGION 941 SHINTOISM 9411 "Shinto" shrines and "Shinto" churches 9412 "Shinto " offices 942 BUDDHISM 9421 Temples and Buddhist churches 9422 Buddhist offices 943 CHRISTIANITY 9431 Churches and monasteries 9432 Offices of Christian churches 949 MISCELLANEOUS RELIGIONS 9491 Churches of miscellaneous religions 9499 Offices of miscellaneous religions 95 MISCELLANEOUS SERVICES 950 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (95

MISCELLANEOUS SERVICES )

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9501 Establishments engaged in administrative or ancillary economic activities 951 MEETING HALLS 9511 Meeting halls 952 SLAUGHTERHOUSES 9521 Slaughterhouses 959 SERVICES, N.E.C. 9599 Services, n.e.c. 96 FOREIGN GOVERNMENTS AND INTERNATIONAL AGENCIES IN JAPAN 961 FOREIGN GOVERNMENTS IN JAPAN 9611 Foreign governments in Japan 969 INTERNATIONAL AGENCIES IN JAPAN 9699 International agencies in Japan S GOVERNMENT, EXCEPT ELSEWHERE CLASSIFIED 97 NATIONAL GOVERNMENT SERVICES 971 LEGISLATIVE ORGANS 9711 Legislative organs 972 JUDICIAL ORGANS 9721 Judicial organs 973 ADMINISTRATIVE ORGANS 9731 Administrative organs 98 LOCAL GOVERNMENT SERVICES 981 PREFECTURAL GOVERNMENT OFFICES 9811 Prefectural government offices 982 CITY, WARD, TOWN AND VILLAGE OFFICES 9821 City, ward, town and village offices T INDUSTRIES UNABLE TO CLASSIFY 99 INDUSTRIES UNABLE TO CLASSIFY 999 INDUSTRIES UNABLE TO CLASSIFY 9999 Industries unable to classify

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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.

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,

Japan Tax & Public Procurement Helpdesk

 

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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 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

Japan Tax & Public Procurement Helpdesk

 

51  

management

Services 302 Photography and cartography Photography, 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 shorthand Translations, 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 309 Real estate management and protection

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

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

Services 311 Vehicle maintenance Cars, vehicles, planes helicopter maintenance

Services 312 Ship maintenance Ship maintenance

Services 313 Desktop publishing DTP, CD-ROM, DVD-ROM production

Services 314 Maintenance of defence equipment

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

Services 315 Others Medical 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 business

Purchase of goods 402 Other

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

Japan Tax & Public Procurement Helpdesk

 

52  

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53  

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 branch Post

code

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

主な営業内容

Main business activities

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54  

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

Number of regular staff 人

As of date 平成 年 月 日現在

 

Japan Tax & Public Procurement Helpdesk

 

55  

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

○,印 signature of company representative Name of companby

代表者氏名 Name of company representative