Division N LIVING-RELATED AND PERSONAL SERVICES AND AMUSEMENT SERVICES

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Division N LIVING-RELATED AND PERSONAL SERVICES AND AMUSEMENT SERVICES Overview of the Division This Division comprises establishments primarily engaged in providing individuals with skills and techniques relating to everyday life, or providing facilities, and establishes engaged in providing facilities or skills and techniques related to amusement or using leisure time. - 1 -

Major group 78 LAUNDRY, BEAUTY AND BATH SERVICES Overview of the Major group This Major group comprises establishments engaged in services primarily devoted to personal cleanliness and sanitation related to the body, such as operations of the laundry, fulling and dyeing plants, barbershops, hair-dressing and beauty salons and public bathhouses. Group Number Class Number 780 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (78 LAUNDRY, BEAUTY AND BATH SERVICES ) 7800 Head offices primarily engaged in managerial operations This refers to the establishments, as the head offices primarily engaged in controlling establishments of laundry, beauty and bath services, engaged in the operations except the work-site operations such as managing and controlling operations across the whole organization to promote the management of the own company. 7809 Miscellaneous establishments engaged in administrative or ancillary economic activities This refers to the establishments engaged in support operations of transportation, cleaning, repair/maintenance, preservation, to other establishments belonging to the same enterprise, to primarily promote activities in the laundry, beauty and bath services. 781 LAUNDRIES 7811 General laundries This class comprises establishments engaged in laundering clothes, other textile products and leather products in their original form. 7812 Laundry agents This class comprises establishments engaged in accepting and delivering items of laundry. 7813 Linen supply - 2 -

This class comprises establishments engaged in repeated cycles of laundering textile products, hiring these out for use, collecting and laundering them after use, and hiring them out again. 782 BARBERSHOPS 7821 Barbershops This class comprises establishments primarily engaged in cutting and dressing hair, shaving faces, and other barbershop services. 783 HAIR-DRESSING AND BEAUTY SALON 7831 Hair-dressing and beauty salon This class comprises establishments primarily engaged in providing permanent wave, hairdressing, make-up and other beauty services. 784 PUBLIC BATHHOUSES 7841 Public bathhouses This refers to establishments engaged in providing everyday life services, bathing services for public or particular people, based on the Ministrial Ordinance concerning appointment of control amount for public bath fee (Ministry of Health and Welfare departmental order No.38, 1957) under the control of prefectural governors, and arrangement of their facilities concerned are subjected to regulation of prefectural ordinance based on Public Bath Law Article 2 Clause 3. 785 MISCELLANEOUS PUBLIC BATHHOUSES 7851 Miscellaneous public bathhouses This refers to establishments engaged in providing bathing service for public or particular people intended for special effects such as beauty and bathing treatment. 789 MISCELLANEOUS LAUNDRY, BEAUTY AND BATH SERVICES 7891 Fulling and dyeing plants This class comprises establishments engaged in decomposing clothing, etc., fulling, steaming, removing stains, and other processes under orders from individuals, and establishments that dye clothes, fabrics, etc. Establishments that act as agents for dyed fabrics are also included in this class. - 3 -

Establishments engaged in dyeing under commission from commercial concerns (except re-dyeing) are classified under Division E MANUFACTURING [114]. 7892 Aesthetic salon service This class comprises establishments engaged in guidance or practice in the beautification of human skin, improvement of physical proportions, etc., using manual techniques, cosmetic products or apparatus, etc. 7899 Laundry, beauty and bath services, n.e.c. This class comprises establishments primarily engaged in providing laundry, hairdressing, beauty, bath and other services that are not classified elsewhere to individuals for the maintenance of physical hygiene. - 4 -

Major group 79 MISCELLANEOUS LIVING-RELATED AND PERSONAL SERVICES Overview of the Major group This Major group comprises establishments primarily engaged in providing individuals with services and which are not elsewhere classified. Group Class Number Number 790 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (79 MISCELLANEOUS LIVING-RELATED AND PERSONAL SERVICES ) 7900 Head offices primarily engaged in managerial operations This refers to the establishments, as the head offices primarily engaged in controlling establishments of miscellaneous living-related and personal services, engaged in the operations except the work-site operations Managing and controlling operations across the whole organization to promote the management of the own company, personnel affairs/personnel training, general affairs, financial affairs/accounting, legal affairs, intellectual property management, planning, public information/advertising, business support/specific client management, investigation/research and development, production/project management, the management of branch department/branch office, real estate management, information system management, management of equipments and materials, contract, buying/raw materials purchase, service/material procurement, delivery/sales. 7909 Miscellaneous establishments engaged in administrative or ancillary economic activities This refers to the establishments engaged in support operations of transportation, cleaning, repair/maintenance, preservation, to other establishments belonging to the same enterprise, to primarily promote activities in the miscellaneous living-related and personal services. 791 TRAVEL AGENCY 7911 Travel agency, except travel sub-agency This class comprises establishments engaged in acts such as entering contracts - 5 -

for the provision of transportation, accommodation, or other services on behalf of the providers or of travelers. 7912 Travel sub-agency This class comprises establishments engaged in entering contracts as agents for persons practicing travel business. 792 DOMESTIC SERVICES 7921 Domestic services, resident-base This class comprises persons who are resident in individuals homes and engage in domestic labor. 7922 Domestic services, non-resident This class comprises persons who travel to individuals homes to engage in domestic labor. 793 GARMENT SEWING SERVICES AND REPAIRS 7931 Garment sewing services and repair shops This class comprises establishments primarily engaged in sewing or repairing garments using materials provided by individuals. Establishments that recycle garments by reversing or other methods are also included in this class. Establishments that produce garments using materials provided by commercial concerns are classified under Division E MANUFACTURING [116], while those that tailor garments using shop-owned materials under orders from individuals are classified under Division I WHOLESALE AND RETAIL TRADE [5721, 5731, 5732]. 794 CHECKROOMS, SAFETY DEPOSIT SERVICES 7941 Checkrooms, safety deposit services This class comprises establishments engaged in the temporary deposition of goods. Establishments that store goods in warehouses are classified under Division H TRANSPORT AND POSTAL ACTIVITIES [47]. 795 CREMATORIES AND GRAVEYARD CUSTODIANS - 6 -

7951 Crematories This class comprises establishments primarily engaged in the work of cremating bodies. 7952 Graveyard custodians This class comprises establishments engaged in managing graveyards. 796 CEREMONIAL OCCASIONS 7961 Funeral services This class comprises establishments primarily engaged in the work of preparing bodies for burial and conducting funerals. Establishments that transport bodies in hearses are classified under Division H TRANSPORT AND POSTAL ACTIVITIES [4411]. 7962 Wedding organizers This class comprises establishments primarily engaged in providing facilities and services for weddings, such as performing wedding ceremonies and reception parties. 7963 Ceremonial occasion mutual aid society This class comprises establishments engaged in providing facilities and services for weddings and the work of conducting funerals as a combined business, and receiving, from persons who benefit from these services, in advance of the provision of said benefits, etc., all or part of the cost thereof over a period of at least two months and in at least three installments. 799 LIVING-RELATED AND PERSONAL SERVICES, N.E.C. 7991 Food processing services This class comprises establishments engaged in processing flour, cereals and other food materials provided by individuals for home consumption. Establishments engaged in grain cleaning, flour making and other processing of cereals primarily under commission from commercial traders, hotels, restaurants, etc., are classified under Division E MANUFACTURING [096]. 7992 Matrimonial agency and wedding ceremony hall brokers This class comprises establishments primarily engaged in introducing - 7 -

marriage partners, giving advice on weddings, etc., and establishments that introduce or broker facilities for wedding ceremonies. 7993 Film developing and finishing This class comprises establishments primarily engaged in developing, finishing, enlarging, and copying film. Establishments primarily engaged as agents for developing, finishing, and enlarging film are also included in this class. 7999 Miscellaneous living-related and personal services, n.e.c. This refers to establishments primarily engaged in providing personal services which are not elsewhere classified. - 8 -

Major group 80 SERVICES FOR AMUSEMENT AND HOBBIES Overview of the Major group This Major group comprises establishments engaged in providing entertainment and amusement, such as movies, theatrical events and the like, or providing rest and refreshment, and those engaged in providing services incidental to those above. Establishments engaged in providing services incidental to production of movie and video programs are classified in the Division G INFORMATION AND COMMUNICATIONS [4169]. Group Number Class Number 800 ESTABLISHMENTS ENGAGED IN ADMINISTRATIVE OR ANCILLARY ECONOMIC ACTIVITIES (80 SERVICES FOR AMUSEMENT AND HOBBIES ) 8000 Head offices primarily engaged in managerial operations This refers to the establishments, as the head offices primarily engaged in controlling establishments of services for amusement and hobbies, engaged in the operations except the work-site operations for managing and controlling operations across the whole organization to promote the management of the own company, personnel affairs/personnel training, general affairs, financial affairs/accounting, legal affairs, intellectual property management, planning, public information/advertising, investigation/research and development, production/project management, real estate management, information system management, management of equipments and materials held, service/material procurement. 8009 Miscellaneous establishments engaged in administrative or ancillary economic activities This refers to the establishments engaged in support operations of transportation, cleaning, repair/maintenance, preservation, to other establishments belonging to the same enterprise, to primarily promote activities in the services for amusement and hobbies. 801 CINEMAS 8011 Cinemas This class comprises establishments engaged in showing movies commercially, - 9 -

irrespective of the presence or absence of attractions. Establishments primarily engaged in hiring out cinemas are also included in this class. 802 PERFORMANCES (EXCEPT OTHERWISE CLASSIFIED), THEATRICAL COMPANIES 8021 Legitimate theaters This class comprises establishments engaged in theatrical performance and theatrical companies that have their own theatrical troupes, opera companies, orchestras and theaters. Establishments primarily engaged in hiring out theaters are also included in this class. Independent theatrical troupes and musical ensembles that perform under contract are classified under Industries 8023 and 8024. 8022 Performances This class comprises establishments engaged in providing entertainments such as rakugo storytelling, narration, ryokyoku song recitals, shows, acrobatics, baseball, sumo wrestling, etc., and theatrical companies that own performance venues. Establishments primarily engaged in hiring out performance venues are also included in this class. Theatrical companies that have no performance venue are classified under Industries 8023 to 8025. 8023 Dramatic companies This class comprises establishments engaged in providing theatrical performances under contract or independently, and establishments that subcontract actors and theatrical performances. Dramatic companies affiliated to theaters and those that have actors as well as theaters are classified under Industry 8021. 8024 Orchestra and dancing companies This class comprises establishments engaged in performing music, dance, etc., under contract or independently. Establishments primarily engaged in individual instruction of music, dance, - 10 -

etc., are classified under Division O EDUCATION, LEARNING SUPPORT [824]. 8025 Entertainment and sports companies This class comprises establishments engaged in providing entertainments such as rakugo storytelling, ryokyoku song recitals, shows, baseball, sumo wrestling, boxing, wrestling, and others that are not classified elsewhere, under contract or independently. Establishments affiliated to performance venues and those that have their own performance venues are classified under Industry 8022. 803 BICYCLE, HORSE, MOTORCAR AND MOTORBOAT RACE TRACK OPERATIONS AND COMPANIES 8031 Bicycle race track operations This class comprises establishments engaged in providing bicycle race entertainment. Establishments engaged in hiring out bicycle race tracks are also included in this class. Establishments that promote or convene bicycle races are classified under Industry 8034. 8032 Horse race track operations This class comprises establishments engaged in providing horse race entertainment. Establishments engaged in hiring out racecourses are also included in this class. Establishments that promote or convene horse races are classified under Industry 8035. 8033 Motorcar and motorboat race track operations This class comprises race track operations engaged in providing motorcar, motorboat races and other race entertainment that is not classified elsewhere. Establishments engaged in hiring out race tracks are also included in this class. Establishments that promote or convene motorcar, motorboat and other races are classified under Industry 8036. - 11 -

8034 Bicycle race companies This class comprises establishments engaged in promoting or convening bicycle races. Competitor registration, training and other business incidental to racing is also included in this class. 8035 Horse race companies This class comprises establishments engaged in promoting or convening horse races. Registration of owners, horses, etc., licensing or training of trainers and jockeys, and other business incidental to horseracing is also included in this class. 8036 Motorcar and motorboat race companies This class comprises establishments engaged in promoting or convening motorcar, motorboat races and other race entertainment that is not classified elsewhere. Competitor or vehicle registration and other business incidental to racing is also included in this class. 804 SPORTS FACILITIES 8041 Sports facilities, except otherwise classified This refers to establishments primarily engaged in providing facilities to perform sports (amateur competition) that are not like show enterprise. Establishments engaged in providing gymnasiums (sports hall) and Fitness centers and facilities for golf, bowling and tennis competition are not classified in this classification. Establishments primarily engaged in providing facilities for show enterprise sports are classified in Group 802[8022]. 8042 Gymnasiums (sports halls) This class comprises establishments engaged in providing facilities equipped for multiple purposes so that various sports can be held indoors as and when necessary. 8043 Golf courses This class comprises establishments engaged in providing facilities for holding - 12 -

golf events. Establishments that provide golf practice facilities are classified under Industry 8044. 8044 Golf driving range operations This class comprises establishments engaged in providing golf practice facilities. 8045 Bowling alleys This class comprises establishments engaged in providing facilities for holding bowling events. 8046 Tennis clubs This class comprises establishments engaged in providing facilities for holding tennis events. 8047 Baseball and tennis batting range operations This class comprises establishments engaged in providing batting and tennis practice facilities. 8048 Fitness centers This refers to establishments in providing the exercise facilities such as indoor pool, training gym or studio to the members. 805 PUBLIC GARDENS AND AMUSEMENT PARKS 8051 Public gardens This class comprises establishments that own trees, lakes, and other natural environments, where they provide entertainment or recreation. Amusement parks are classified under Industry 8052. 8052 Amusement parks, except theme parks This class comprises establishments engaged in providing entertainment using various amusement and recreation facilities. 8053 Theme parks This class comprises establishments engaged in creating environments based - 13 -

on specific themes related to culture, history, science, etc., throughout their facilities, and providing entertainment using various amusement and recreation facilities. 806 AMUSEMENT AND RECREATION FACILITIES 8061 Billiard rooms This class comprises establishments engaged in providing facilities for playing billiards. 8062 Go and Japanese chess parlors This class comprises establishments engaged in providing facilities for playing Go, Japanese chess, and other games. 8063 Mah-jong clubs This class comprises establishments engaged in providing facilities for playing Mah-jong. 8064 Pachinko parlors This class comprises establishments engaged in providing facilities for playing pachinko, pachislo, arrange-ball, Jang-ball, etc., and exchanging loaned balls or coins for prize gifts. 8065 Game centers This class comprises establishments primarily engaged in providing facilities for playing slot machines, TV game machines, and other amusements. 8069 Miscellaneous amusement and recreation facilities This class comprises establishments engaged in providing facilities for playing bingo, target practice, and other amusements or recreation that are not classified elsewhere. 809 MISCELLANEOUS AMUSEMENT AND RECREATION SERVICES 8091 Dance halls This class comprises establishments engaged in providing facilities for dancing. Establishments engaged in hiring out dance halls are also included in this class. - 14 -

8092 Marinas This class comprises establishments primarily engaged in providing facilities for storing yachts, motorboats, personal water craft, and other pleasure boats. 8093 Recreational fishing guide business This class comprises establishments primarily engaged in guiding passengers to fishing grounds by boat, and enabling them to catch fish and other marine species by methods such as angling. 8094 Geisha houses This class comprises professional individuals that provide geisha and other entertainment, and establishments that accommodate these. 8095 Karaoke boxes This class comprises establishments primarily engaged in providing facilities for performing karaoke in individual booths. 8096 Services incidental to amusement and recreation This refers to establishments engaged in providing Services incidental to amusement and recreation such as theater ticket agency, off-track betting horse race ticket/bike-race ticket office, which are not elsewhere classified. 8099 Amusement and recreation services, n.e.c. This class comprises establishments engaged in providing amusements or recreation that are not classified elsewhere. - 15 -