WORLD TRADE  
ORGANIZATION  TN/S/O/JPN/Rev.1 
24 June 2005 
 (05-2692) 
Council for Trade in Services 
Special Session Original:   English 
 
 
 
 
JAPAN 
 
Revised Offer  
 
 
 The following revised offer has been receive d from the delegation of Japan on 17 June, 2005 
with the request that it be circulated to Members of the Council for Trade in Services. 
 
_______________ 
  
  Japan hereby submits its revised conditional o ffer on services to other WTO Members.  This 
offer is conditional upon meaningful market ope ning commitments being received from other WTO 
Members. 
 
 Japan reserves the right to withdraw, modify  or reduce its revised conditional offer on 
services, in whole or in parts, at any time on or  before the conclusion of services negotiations. 
 
 Japan further reserves the right to make any t echnical modification or correction to its revised 
conditional offer. 
 
 TN/S/O/JPN/Rev.1 
Page 2 
 
 
 
 
 
Note for transparency  
 
(i) Alphabets and numbers indicated in each sector-specific commitments are reference to Services 
Sectoral Classification List (GATT Secr etariat's Documents MTN.GNS/W/120, dated 
10 July 1991) and Provisional Central Product Classi fication (Statistical Pa pers Series M No. 77, 
Department of International Economic and Social Affairs, Statistical Office of the United 
Nations, New York, 1991).  These alphabetical and numerical divisions are indicated to enhance 
the clarity in the description of specific commitm ents, but shall not be construed as being a part 
of the specific commitments. 
 
(ii) The modes of supply 1), 2), 3) and 4) indica ted in this schedule of  specific commitments 
correspond respectively to the supply of services defined under paragraph 2.a), b), c) and d) of 
Article I of this Agreement. 
    TN/S/O/JPN/Rev.1
 Page 3JAPAN – SCHEDULE OF SPECIFIC COMMITMENTS 
 
Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
I. HORIZONTAL COMMITMENTS  
ALL SECTORS INCLUDED  
IN THIS SCHEDULE   
 
 
4) Unbound except for measures concerning 
the entry and temporary stay of a natural 
person who falls in one of the following 
categories1: 
 3) Unbound for research and development 
subsidies 
 
4) Unbound except for m easures concerning the 
categories of natural persons referred to in the 
market access column 
  
  a) Intra-corporate transferees  
A natural person who has been 
employed by a juridical person of a 
Member other than Japan for a period 
of not less than one year immediately 
preceding the date of his application for 
the entry and temporary stay in Japan, 
and who is being transferred, for a 
period not exceeding 5 years  for a 
period of one or three years, which 
may be extended , to a branch office , 
representative office or a juridical 
person constituted or registered in Japan 
owned or controlled by or affiliated 
with2 the aforementioned juridical 
person of a Member other than Japan, 
provided that he  the natural person  will 
be engaged in one of the following 
activities  under the following status : 
  Unbound for research and development 
subsidies 
  
                                                      
1 For categories a) and d), remuneratio n requirements under the Immigration Co ntrol and Refugee Recognition Act apply.  
2 A juridical person is "affiliated" with another juridical person when the former is significantly affected by the latter regar ding decision making of finance or 
business policy.  TN/S/O/JPN/Rev.1 
Page 4 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
  i) Executives, 
  who are engaged in  activities to direct 
a juridical person as its board member 
or auditor; 
 
ii)  Senior managers, 
i)   who are engaged in  Aactivities to 
direct a branch office or a 
representative office  as its -head ; or 
 
ii)  Activities to di rect a juridical person as 
its board member or  auditor;  
 
iii)  Aactivities to direct one or more   
departments or f a juridical person; 
 
 iii) Specialist, 
 
iv) who are engaged in  Aactivities which 
require technology  and/or knowledge 
at an advanced level pertinent to 
physical sciences, engineering or other 
natural sciences ; and , or 
   
  v)    Aactivities which require knowledge at 
an advanced level pertinent to 
jurisprudence, eco nomics, business 
management, accounting or other 
humanities  sciences. 
     TN/S/O/JPN/Rev.1
 Page 5Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 b)  Independent professionals   
A natural person who ha s been 
employed by  a juridical person of a  
membe r other than Japan or has been a 
partner in it for a period not less than 
one year immediately preceding the 
date of his application for the entry and 
temporary stay in Japan, and who is 
being transferred to Japan  a legal, 
accounting or taxation service 
supplier qualified under Japanese 
law, for a period of one or three 
years, which may be extended  a 
qualified person listed below, not 
necessarily obtaining a contract to 
provide services,  for a period of one or 
three years , which may be extended, 
for a peri od not exceeding 5 years and 
who will return to the aforementioned 
juridical person of a Member other than 
Japan upon the expiration of the said 
period , provided that he the natural 
person  will be engaged in one of the 
following activities of professional 
services during its temporary stay in 
Japan .: Which may be engaged only as 
a natural person and not as an 
employee:  
   
  i) Legal services supplied by a lawyer 
 qualified as "Bengoshi" under Japanese 
 law; 
 
ii) Consultancy  Legal advisory services  on 
law of jurisdiction where the service 
supplier is a qualified lawyer;    TN/S/O/JPN/Rev.1 
Page 6 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
  iii) Legal services supplied by a judicial 
scrivener qualified as “Shiho-
Shoshi” under Japanese law; 
 
 iv) Legal services supplied by an 
administrative scrivener qualified as 
“Gyosei-Shoshi” under Japanese 
law; 
 
v) Legal services supplied by a 
certified social insurance and labour 
consultant qualified as “Shakai-
Hoken-Romushi” under Japanese 
law; 
 ⅲ)ⅵ) Legal services supplied by a patent 
 attorney qualified as "Benrishi" under 
 Japanese law; 
 
 iv)ⅶ) Legal services supplied by a 
maritime procedure agent qualified as 
 "Kaijidairishi" under Japanese law; 
 
 ⅶ)ⅷ) Accounting, auditing and 
bookkeeping  services supplied by  an 
accountant qualified as 
"Koninkaikeishi" under Japanese law;  
and 
   
  vi)ⅸ) Taxation services supplied by a tax 
 accountant qualified as "Zeirishi"     
under Japanese law .; and  
 
 x) Legal services supplied by a land and 
house surveyor qualified as “Tochi-
Kaoku-Chosashi” under Japanese 
law. 
     TN/S/O/JPN/Rev.1
 Page 7Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 c) Business Visitors  
A natural person who stays in Japan for 
a time period not exceeding 90 days 
without acquiring remuneration from 
within Japan and without engaging in 
making direct sales to the general public 
or in supplying services himself, for the 
purposes of participating in business 
contacts including negotiations for the 
sale of services and/or other similar 
activities including those to prepare for 
establishing commercial presence in 
Japan. The period of stay may be 
extended. 
      TN/S/O/JPN/Rev.1 
Page 8 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 d)  Contractual Service Supplier s (natural 
person)  
A natural person who is engaged in 
one of the following activities during 
its temporary stay in Japan for a 
period of one or three years, which 
may be extended, on the basis of a 
personal contract3 with a public or 
private organization  in the territory 
of Japan:  
i) Activities which require technology 
and/or knowledge at an advanced level pertinent to physical sciences, 
engineering or other natural 
sciences, under the status of 
residence of  "En
gineer" as                   
stipulated in the Immigration 
Control and Refugee Recognition 
Act;   
   
 ii) Activities  which require knowledge 
at an advanced level pertinent to jurisprudence, economics, business 
management, accoun ting or other 
human sciences, under the status of 
residence of "Specialist in 
Humanities/ International Services" 
as stipulated in the Immigration 
Control and Refugee Recognition 
Act; and   
                                                      
3 Service suppliers and services supplied under such a personal contract must comply with the relevant laws and regulations of Ja pan. Specific Commitments 
made under Category d) do not apply to measures affecting natural persons seeking access to the em ployment market of Japan, nor  to measures regarding 
employment on a permanent basis.    TN/S/O/JPN/Rev.1
 Page 9Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 iii) Activities which require specific 
ways of thought or sensitivity based 
on experience with foreign culture, 
under the status of residence of 
"Specialist in Humanities/ 
International Servi ces" as stipulated 
in the Immigration Control and 
Refugee Recognition Act. 
   
Note for transparency  
 
Activities that meet the requirement, defined in d) i), includ e those related to architectural services, civil engineering serv ices, and urban planning and 
landscape services. 
 
Activities that meet the requirement, defi ned in d)  ii) and iii), include those rela ted to accounting, auditing and bookkeepin g services, specialty design services, 
trade fair and exhibition organization services, travel agen cies and tour operator services, and tour guide services. 
   Activities which require technology or  
Knowledge at an advanced level pertinent to   
Natural or humanities sciences referred to in a) 
iv) and, a) v) iii) and d)  mean: activities in 
which the natural person may not be able to 
engage without the application of specialized 
technology or knowledge of natural or 
humanities  sciences acquired by himthe 
natural person , in principle, by completing 
college education (i.e. bachelor's degree) or 
higher education.     TN/S/O/JPN/Rev.1 
Page 10 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
II. SECTOR SPECIFIC COMMITMENTS 
 
1. BUSINESS SERVICES 
    
A. Professional Services     
a) Legal services supplied by 
a lawyer qualified as 
"Bengoshi" under Japanese 
law 
 (861) 1) None except:   
services must be supplied by a natural 
person or by a Legal Profession 
Corporation4; and  
 Ccommercial presence is required 
2) None except:  
services must be supplied by a natural 
person or by a Legal Profession 
Corporation  ; and  
 Ccommercial presence is required. 
3) None except that services must be supplied 
by a natural person or by a Legal 
Profession Corporation  
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 Commercial presence is required.  
 1) None 
 
 
 
 
2) None 
 
 
 
 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
 
 
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
                                                      
4 A Legal Professional Corporation under Japanese law is composed  of one or more partners who are lawyers qualified as "Bengoshi " under Japanese law and 
have the right and obligation to execute activities of the Legal Profession Corporation.   TN/S/O/JPN/Rev.1
 Page 11Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
a) Consultancy  Legal 
advisory  services on law of 
jurisdiction where the 
service supplier is a 
qualified lawyer 
       (861**)  
 
 i) Consultancy  Legal 
advisory  services  on 
law does not include : 
 
a) legal representation al 
services   for juridical 
procedures in courts and 
other government 
agencies as well as 
preparation of legal 
documents for such 
procedures; 
 
b) expression of legal 
 opinions concerning 
 laws other than laws of 
 the jurisdiction where 
 the service supplier is 
 qualified as a lawyer 
 (hereinafter referred to 
 as the "jurisdiction" in 
 this sector); 1) None except:  
services must be supplied by a natural 
person  and 
 Ccommercial presence is required. 
2) Services must be supplied by a natural 
person.  
 Commercial presence is required.  None  
3) None except that  services must be supplied 
by a natural person 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 Commercial presence i s required.  1) None except that  a service supplier is required 
to stay in Japan not less than 180 days in a year. 
 
 
2) A service supplier is required to stay in Japan 
not less than 180 days in a year.  None  
 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
 
4) Unbound except as indicated in  
HORIZONTAL COMMITMENTS 
 A service supplier is required to stay in Japan 
not less than 180 days in a year.  
  
 
 
 
 
 
 
3) (i) Practice of 
 international law 
 is permitted, 
 provided that the 
 international law 
 is or was in force 
 in the jurisdiction.  
 Practice of third 
 country law is        
permitted, 
according to 
written advice on 
each issue from 
competent 
persons (e.g. 
lawyers qualified 
in the third 
country and 
engaging in legal 
business 
concerning of 
law of that 
country). And 
Practice of  
 Japanese law is 
 not permitted. 
c) legal representation al 
services  for the  
entrustment of the 
preparation of notarial 
deeds;  and 
    (ii) Association with 
 Bengoshi is 
 permitted.   
      Employment of      
 Bengoshi is not    
permitted.    
  TN/S/O/JPN/Rev.1 
Page 12 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 d) those activities 
 concerning a legal case 
 whose primary 
 objective is the 
 acquisition or loss or 
 change of rights 
 concerning real 
 property in Japan or of 
 industrial property 
 rights, mining rights or 
 other rights arising 
 upon registration 
 thereof with 
 government agencies 
 in Japan. 
   
 
 
 
   (iii) Use of firm name 
 is unrestricted, 
 provided that it is 
 followed with 
 reference to 
 “Gaikoku-Ho-
 Jimu-Bengoshi 
 Jimusho”. 
  
(iv) Representation in 
 international    
arbitration is 
 permitted,  
 provided that the 
 applicable law in 
 the arbitration is 
 the law which the 
 service supplier     
is qualified to   
practice in Japan.  
   TN/S/O/JPN/Rev.1
 Page 13Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 ii) A service supplier shall 
 be required to 
 cooperate with 
 Bengoshi or to ask for 
 his advice in a legal 
 case concerning family 
 relations or inheritance, 
 in which a Japanese 
 national is involved as 
 a party, or in a legal 
 case whose objective is 
 the acquisition or loss 
 or change of rights 
 concerning real 
 property in Japan or of 
 industrial property 
 rights, mining rights or 
 other rights arising 
 upon registration 
 thereof with 
 government agencies 
 in Japan, as long as the 
 above objective is not 
 the primary one. 
     TN/S/O/JPN/Rev.1 
Page 14 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
Note for transparency  
 
 A service supplier must be recognized as "G aikoku-Ho-Jimu-Bengoshi" by the Minister of Justice and register with the Japan Fede ration of Bar Associations. 
 
 The conditions for granting recognition by the Minister of Justice are as follows: 
 
 (i) The service supplier is qualified as a lawyer in the jurisdiction. 
 (ii) The service supplier has engaged himself as a lawyer for at least 5 3 years in the jurisdiction. 
 (iii) The service supplier is not subject to such conditions of  disqualification in the jurisdiction which, if applied to Beng oshi, would disqualify the Bengoshi. 
 (iv) The service supplier possesses the intention to undertake the profession in good faith. 
 (v) The service supplier possesses plans, residence and financial basis to perform his functions properly and steadily. 
 (vi) The service supplier possesses capability to compensate for damages caused to the client, if any. 
 
a) Legal services supplied by 
a judicial scrivener 
qualified as "Shiho-
Shoshi" under Japanese 
law 
(861**) 
 1)  None except: 
 services must be supplied by a natural 
person or by a Judicial Scrivener 
Corporation5 ; and 
commercial presence is required 
2)  None except: 
 services must be supplied by a natural 
person or by a Judicial Scrivener 
Corporation; and 
 commercial presence is required 
3)  None except that services must be 
supplied by a natural person or by a 
Judicial Scrivener Corporation 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  1) None  
 
 
 
 
2) None   
 
 
 
3) None   
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
  
                                                      
5 A Judicial Scrivener Corporation under Japanese law is composed of two or more partners who ar e judicial scriveners qualified as “Shiho-Shoshi” under 
Japanese law and have the right and obligation to execute activities of the Judicial Scrivener Corporation.   TN/S/O/JPN/Rev.1
 Page 15Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
a) Legal services supplied by 
an administrative 
scrivener qualified as 
"Gyosei-Shoshi" under 
Japanese law  
  (861**) 1)  None except: 
 services must be supplied by a natural 
person or by an Administrative 
Scrivener Corporation6; and 
 commercial presence is required 
2)  None except: 
 services must be supplied by a natural 
person or by an Administrative 
Scrivener Corporation; and 
 commercial presence is required 
3)  None except that services must be 
supplied by a natural person or by an 
Administrative Scrivener Corporation 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None  
 
 
 
2) None  
 
 
 
3) None  
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
a)    Legal services supplied by 
a certified social 
insurance and labour 
consultant qualified as 
“Shakai-Hoken-
Romushi” under 
Japanese law 
 (861**)  1)  None except: 
 services must be supplied by a natural 
person or by a Certified Social Insurance 
and Labour Consultant Corporation7; 
and  
commercial presence is required 
2)  None except: 
 services must be supplied by a natural 
person or by a Certified Social Insurance 
and Labour Consultant Corporation; 
and 
 commercial presence is required 
3)  None except that services must be 
supplied by a natural person or by a 
Certified Social Insurance and Labour 
Consultant Corporation 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  1) None   
 
 
 
 
2) None  
 
 
 
 
3) None  
 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
                                                      
6 An Administrative Scrivener Corp oration under Japanese law is composed of two or  more partners who are administrative scrivene rs qualified as “Gyosei-
Shoshi” under Japanese law and have the right and obligation to execute activities of the Administrative Scrivener Corporation.  
7 A Certified Social Insurance and Labour Consultant Corporation under Japanese law is composed of two or more partners who are certified social insurance 
and labour consultants qualified as “Shaka i-Hoken-Romushi” under Japanese law and have the right and obligation to execute acti vities of the Certified Social 
Insurance and Labour Consultant Corporation.  TN/S/O/JPN/Rev.1 
Page 16 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
a) Legal services supplied by  
 a patent attorney qualified  
 as "Benrishi" under  
 Japanese law 
(86119, 8612, 8613, 8619) 1) None except:   
services must be supplied by a natural 
person or by a Patent Business 
Corporation8; and  
 Ccommercial presence is required  for a 
Patent Business Corporation  
2) None except: 
services must be supplied by a natural 
person or by a Patent Business 
Corporation ; and  
 Ccommercial presence is required  for a 
Patent Business Corporation  
3) None except that  services must be supplied 
by a natural person or by a Patent 
Business Corporation  
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 Commercial presence is required  
 1) None 
 
 
 
 
 
2) None 
 
 
 
 
 
3) None  except as indicated in HORIZONTAL 
COMMITMENTS  
 
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
                                                      
8 A Patent Business Corporation under Japanese law is composed of two or more partners who are patent attorneys qualified as "Be nrishi" under Japanese 
law and who have the right and obligation to execute activities of the Patent Business Corporation.   TN/S/O/JPN/Rev.1
 Page 17Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
a) Legal services supplied by  
 a maritime procedure agent  
 qualified as "Kaijidairishi"  
 under Japanese law 
 (861) 
 1) None except that  services must be supplied 
by a natural person  
2) None except that  services must be supplied 
by a natural person  
3) None except that  services must be supplied 
by a natural person  
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1)    None 
 
2) None 
 
3) None  except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
a) Legal services supplied by 
a land and house surveyor 
qualified as “Tochi-
Kaoku-Chosashi ”under 
Japanese law (861**)  1)    None except: 
  services must be supplied by a natural 
person or by a Land and House 
Surveyor  Corporation9; and 
commercial presence is required 
2)     None except: 
services must be supplied by a natural 
person or by a Land and House 
Surveyor Corporation; and  
commercial presence is required 
3)    None except that services must be 
supplied by a natural person or by a 
Land and House Surveyor Corporation 
4)     Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 
 1) None 
 
 
 
 
2) None 
 
 
 
 
3) None 
 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
  
                                                      
9 A Land and House Surveyor Corporation under Japanese law is comp osed of two or more partners who are land and house surveyors qualified as “Tochi-
Kaoku-Chosashi ”under Japanese law and have the right and obligation to execut e activities of the Land and House Surveyor Corporation.  TN/S/O/JPN/Rev.1 
Page 18 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
b) Accounting, auditing and 
bookkeeping services 
supplied by an accounta nt 
qualified as 
"Koninkaikeishi" under 
Japanese law  
 (862) 
 1) (a) Services that must be supplied by an 
accountant qualified as “Koninkaikeishi” 
or an Audit Corporation10 under Japanese 
law: 
 
 None except:   
services must be supplied by a natural 
person or by an Audit Corporation6 ; and  
 Ccommercial presence is required for an 
Audit Corporation 
 
 (b) Services that are other than (a):  
 
 None  1) None 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 2) (a) Services that must be supplied by an 
accountant qualified as 
“Koninkaikeishi”or an Audit Corporation 
under Japanese law :  
 
 None except;   
services must be supplied by a natural 
person or by an Audit Corporation ; and  
 Ccommercial presence is required for an 
Audit Corporation 
 
 (b)  Services that are other than (a): 
 
None 
 2) None 
  
                                                      
10 An Audit Corporation under Japanese law is composed of five or more partners who are accountants qualified as “Koninkaikeishi” un der Japanese law and have the 
right and obligation to execute activities of the Audit Corporation.   TN/S/O/JPN/Rev.1
 Page 19Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 3) (a) Services that must be supplied by an 
accountant qualified as “Koninkaikeishi” 
or an Audit Corporation under Japanese 
law :  
 
None except that  services must be supplied 
by a natural person or by an Audit 
Corporation 
 
 (b) Services that are other than (a): 
 
 None  
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 3) None e
xcept as indicated in HORIZONTAL  
 COMMITMENTS  
 
 
 
  
 
 
 
  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
 
   TN/S/O/JPN/Rev.1 
Page 20 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
c) Taxation services supplied  
by a tax accountant 
qualified a s "Zeirishi" 
under Japanese law  
 (863) 
 1) (a) Services that must be supplied by a tax 
accountant qualified as “Zeirishi” or a 
Certified Tax Accountant Corporation11 
under Japanese law: 
 
None except:   
Sservices must be supplied by a natural 
person or by a Certified Tax Accountant 
Corporation7; and  
  Ccommercial presence is required 
 
 (b) Services that a re other than (a): 
 
        None 
 
2) (a) Services that must be supplied by a tax 
accountant qualified as “Zeirishi” or a 
Certified Tax Accountant Corporation 
under Japanese law:  
 
None except;   
Sservices must be supplied by a natural 
person or by a Certified Tax Accountant 
Corporation ; and  
 Ccommercial presence is required 
 
 (b) Services that a re other than (a):  
 
 None 
 1) None 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2) None 
 
 
 
 
 
 
 
 
 
 
  
                                                      
11 A Certified Tax Accountant Corporation under Japanese law is comp osed of two or more partners who are tax accountants qualified  as “Zeirishi” under 
Japanese law and who have the right and obligations to execute activities of the Certified Tax Accountant Corporation.    TN/S/O/JPN/Rev.1
 Page 21Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 3) (a) Services that must be supplied by a tax  
accountant qualified as “Zeirishi” or a 
Certified Tax Accountant Corporation 
under Japanese law:   
 
None except that  Sservices must be 
supplied by a natural person or by a 
Certified Tax Accoun tant Corporation  
  
(b) Services that a re other than (a): 
None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 Commercial presence is required.  3) None except as indicated in HORIZONTAL 
 COMMITMENTS  
 
 
 
 
 
 
 
 
 
 
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS   TN/S/O/JPN/Rev.1 
Page 22 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
d), e) Architectural services  
A which must be  supplied 
by a service  supplier 
qualified as "Kenchikushi" 
under Japanese law, or by 
a  service supplier using 
"Kenchikushi"  
 
Architectural services A  
 Covers services which must  
 be supplied by a service  
 supplier qualified as  
 "Kenchikushi" under  
 Japanese law, or by a  
 Service supplier using  
 "Kenchikushi".  
 ( CPC  8671 8671 2, 86713 , 
867148) (CPC  86722,  
 86723, 867248,867258 , 
       867278) 
 1)    (a) Services that are supplied by an 
architect and/or a building engineer, 
qualified as “Kenchikushi” or  by a 
supplier employing “Kenchikushi”  under 
Japanese law:  
 
  None except that  Ccommercial presence is 
required 
 
 (b) Services that are other than (a) : 
 
 None 
 
2) (a) Services that are supplied by an 
architect and/or a building engineer, 
qualified as “Kenchikushi” or by a 
supplier employing “Kenchikushi” under 
Japanese law:  
 
None except that  Ccommercial presence is 
required 
 
 (b) Services that are other than (a): 
 
 None 
 1) None 
 
 
 
 
 
 
 
 
 
 
 
 
2) None 
 
 
 
 
 
  
                                                      
8 Limited to services necessary for building cons truction excluding post construction services.    TN/S/O/JPN/Rev.1
 Page 23Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 
 
 3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 3) None  except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
d), e) , g) Architectural services 
B which may be       
supplied by a ser vice 
supplier not qualified  as 
"Kenchikushi" under 
 Japanese law, or by a 
 service supplier  not 
using  "Kenchikushi " 
 1) Commercial presence is required None9 
2) Commercial presence is required8None9 
3) None  
 
4) Unbound except as indicated in  
 HORIZONTAL CO MMITMENTS  
 1) None  
2) None  
3) None  except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indi cated in HORIZONTAL  
 COMMITMENTS   
                                                      
9 In case the services are supplied by a service supp lier qualified as "Kenchikus hi" under Japanese law, or  by a service supplier using "Kenchikushi", commercial 
presence is required.   TN/S/O/JPN/Rev.1 
Page 24 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 Architectural services B  
 Covers services which may  
 be supplied by a service  
 supplier unqualified as  
 "Ke nchikushi" under  
 Japanese law, or by a  
 Service supplier not using  
 "Kenchikushi" (including  
 business related to 
contracts  
 of construction works for  
 buildings, supervising  
 construction works for  
 buildings, inspection and  
 evaluation of build ings, and  
 representation of  
 procedures based on laws,  
 regulations or ordinances  
 concerning construction  
 works for buildings).  
(8671, 867210
12, 8674210) 
    
(d),(e),  Architectural services  
(g) other than 
architectural  services 
A and B  
(CPC 867118, 867148, 
867198) (CPC 867218) 
(CPC 867428) 1) None  
2) None  
3) None  
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS  
 1) None  
2) None  
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indi cated in HORIZONTAL  
 COMMITME NTS  
                                                      
10 Limited to services necessary for building construction.  
   TN/S/O/JPN/Rev.1
 Page 25Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
e), f) Engineering services 
 and integrated 
 engineering services 
 (excluding services  
 related to petroleum,  
 petroleum products,  
 gas and mineral)  
  (867211) 
  (,867311) 
 1) None (a) Services that are supplied by an 
architect and/or a building engineer, 
qualified as “Kenchikushi” or by a 
supplier employing “Kenchikushi” under 
Japanese law:  
 
        None except that  commercial presence is 
required  
 
       (b) Services that are other than (a): 
 
        None 
 
2) None (a) Services that are supplied by an 
architect and/or a building engineer, 
qualified as “Kenchikushi” or  by a 
supplier employing “Kenchikushi” under 
Japanese law: 
 
         None except that commercial presence is 
required  
 
        (b) Services that are other than (a):  
 
         None 
 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
 
 
 
 
 
 
 
 
 
 
 
 
2) None 
 
 
 
 
 
 
 
 
 
 
 
 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS   
                                                      
11 Excluding architectural services and civil engineering consulting services.   TN/S/O/JPN/Rev.1 
Page 26 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
e), g), F.  e), F. m)  
 Civil engineering  
consulting services  
 (8672112
13, 8672412, 8672712, 
8672912) 
 (86741, 8674212) 
 (8676112) 
 (8675112, 8675212) 1) None  
2) None  
3) None  
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS  
 
 1) None  
2) None  
3) None  except as indicated in HORIZONTAL  
 C OMMITMENTS  
4) Unbound except as indi cated in HORIZONTAL  
 COMMITMENTS  
  
                                                      
12 Limited to services necessary for ci vil engineering excluding engineerin g design services for buildings.  
   TN/S/O/JPN/Rev.1
 Page 27Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
g) Urban planning and 
landscape architectural 
services 
(8674) 
 1)   (a) Services that are supplied by an 
architect and/or a building engineer, 
qualified as “Kenchikushi” or by a 
supplier employing “Kenchikushi” under 
Japanese law:  
 
 None except that commercial presence is 
required  
 
 (b) Services that are other than (a): 
 
 None 
 
2) (a) Services that are  supplied by an 
architect and/or a building engineer, 
qualified as “Kenchikushi” or  by a 
supplier employing “Kenchikushi” under 
Japanese law: 
 
None except that commercial presence is 
required 
 
(b) Services that are other than (a):  
 
None 
 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1)    None 
 
 
 
 
 
 
 
 
 
 
 
 
2) None  
 
 
 
 
 
 
 
 
 
 
 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
  
B. Computer and Related 
Services  
 (excluding services of air 
transport computer 
reservation system) 
 (841, 842, 843, 844, 845, 
849) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS   TN/S/O/JPN/Rev.1 
Page 28 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
C. Research and Development  
 Services  
    
b) Research and development  
 services on social sciences  
 and humanities 
 (852) 
 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 1) None 
2) None 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
D. Real Estate Services     
a) Real estate services  
 involving own or leased  
 property (for the property  
 in Japan) 
 (821) 
 1) None except that Ccommercial presence is 
required 
2) None except that Ccommercial presence is 
required 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None 
 
2) None 
 
3) None except as indicated in HORIZONTAL   
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
a) Real estate services  
 involving own or leased  
 property (for the property  
 outside Japan) 
 (821) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
b) Real estate services on a fee  
 or contract basis (for the  
 property in Japan) 
 (822) 
 1) None except that Ccommercial presence is 
required 
2) None except that Ccommercial presence is 
required 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
 
2) None 
 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS    TN/S/O/JPN/Rev.1
 Page 29Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
b) Real estate services on a fee  
 or contract basis (for the  
 property outside Japan) 
 (822) 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None  except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
E. Rental and Leasing  
Services without  
 Operators  
    
a)    Rental and leasing 
services, without 
operators, relating to 
ships14 
(83103) 
 1) None 
2) None 
3) None 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS  1) None 
2) None 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
  
c) Rental and leasing services,   without operators, related  
 to transport equipment  
 other than vessels and  
 aircrafts 
 (83101, 83102, 83105) 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as in
dicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS   
                                                      
14 Excluding rental and leasing of ships used for transportation of passengers or goods between a port located in Japan and anoth er port located in Japan and 
traffic with passengers aboard originating and terminating in the same port located in Japan . There is a nationality requirement for a ship to fly the flag of 
Japan. In this sector, the term “nationality req uirement” means that the ship must be owned by: 
a) a natural person with Japanese nationality; or 
b) a juridical person established under Japanese law, with all rep resentatives (“daihyosha”) and not less than two-thirds of execu tives administering the 
affairs of the juridical person (“gyomu-wo-shi kkosuru yakuin”) having Japanese nationality. 
  TN/S/O/JPN/Rev.1 
Page 30 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
d), e) Rental and leasing 
  services, without 
 operators, related to 
 machineries and 
 equipment other than 
 transport equipment 
  (83106-83109) 
  (832) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None  except as indicated in HORIZONTAL   
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
F. Other Business Services     
a) Advertising services 
 (871) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
  
b) Market research and public   opinion polling services 
 (864) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None 
except as indicated in HORIZONTAL   
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
  
c) Management consulting   services 
 (865) 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL
  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
d) Services related to  
 management consulting 
 (86601, 86609) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL   
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS    TN/S/O/JPN/Rev.1
 Page 31Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
e)    Technical testing and 
analysis services for 
manufactured goods, 
excluding services 
covered by the 
Measurement Law 
(8676**)  1) None 
2) None 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  1) None 
2) None 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS    TN/S/O/JPN/Rev.1 
Page 32 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
e)    Technical testing and 
analysis services covered 
by the Measurement Law 
as follows: 
(86763**) 
 i) Periodic inspection of 
specified measuring 
instruments; 
 
 ii) Verification of specified 
measuring instruments: 
 
 iii) Measurement 
certification business, 
including specified 
measurement certification 
business; 
 
 iv) Inspection of specified 
measuring instruments 
used for the measurement 
certification; 
 
 v) Accreditation for a 
person engaged in 
specified measurement 
certification business ; 
and 
 
vi) Calibration of the 
measuring instruments 
and other services. 
 
 1) None except that Commercial presence is 
required 
2) None except that Commercial presence is 
required 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  1) None 
 
2) None  
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS     TN/S/O/JPN/Rev.1
 Page 33Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
k)  Placement services of 
personnel within Japan 
except in the following occupations (limited to services to establish employment relationship between a job applicant and an employer seeking personnel on the basis of job applications and offers): 
 
 i) Port transport 
services; 
  ii) Construction work; 
 and 
 
 iii) Work which is  
stipulated in the Ministry of Health, Labour and Welfare Ordinance as having a possibility of hindering worker’s 
protection (such work 
is not stipulated now) . 
 
    (CPC 87201, 87202) 1) Unbound  None except that commercial 
presence is required  
2) Unbound∗ 
3) None The number of licences conferred to 
service s uppliers may be limited.  
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 1) Unbound 
 
2) Unbound* 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
                                                      
∗ Unbound due to lack of technical feasibility.  TN/S/O/JPN/Rev.1 
Page 34 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 
Note for transparency  
 
The category where placement services of personnel within Japan are permitted include the following occupations that are stipul ated in the Schedule of 
Specific Commitments of Japan (GATS/SC/46): (i) fine artist, (ii) entertainer, (iii) scientific t echnician, (iv) physician, (v)  dentist, (vi) pharmacist, (vii) midwife, 
(viii) nurse, (ix) medical technician, (x) dental technician, (xi) dress desi gner, (xii) audiovisual and theatrical technician,  (xiii) lawyer, (xiv) certified public 
accountant, (xv) patent attorney, (xvi) busi ness manager, (xvii) fresh cake making t echnician, (xviii) house keeper, (xix) barb er, (xx) hairdresser, (xxi) Japanese-
kimono dresser, (xxii) attendant for services at table, (xxiii) model, (xxiv) cook, (xxv) bartender, (xxvi) laundry technician,  (xxvii) interpreter, (xxviii) floor sales 
person, and (xxix) sightseeing bus tour conductor. 
Placement services of  
 personnel within Japan in  
 the following twenty nine  
 occupations (limited to  
 services to establish  
 employment relationship  
 bet ween a job applicant and  
an employer seeking  
 personnel on the basis of  
 job applications and offers):  
    
(i)  fine artist,  
 (ii)   entertainer,  
 (iii)   scientific 
  technician,  
 (iv)   physician,  
 (v)   dentist,  
 (vi)   pharmacist,  
 (vii)   midwife,  
 (viii ) nurse,  
 (ix)   medical   
  technician,  
 (x)   dental   
                technician,       TN/S/O/JPN/Rev.1
 Page 35Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
(xi)  dress   
  designer,  
 (xii)   audiovisual 
  and theatrical 
  technician,  
 (xiii)  lawyer,  
 (xiv)  certified  
  public   
  accountant,  
 (xv)   patent   
  attorney,  
 (xvi)  business 
  manager,     
(xvii)  fresh cake 
  making   
  technician,     
xviii)            house -keeper,  
 (xix)  barber,  
 (xx)   hairdresser,  
 (xxi)    Japanese
 kimono   
 dresser,  
 (xxii)  attendant for 
  services at 
  table,  
 (xxiii)  model,      TN/S/O/JPN/Rev.1 
Page 36 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 (xxiv)  cook,  
 (xxv)  bartender,  
 (xxvi)  laundry  
  technician,  
 (xxvii)  interpreter,  
 (xxviii)  floor sales 
  person, and  
 (xxix)  sightseeing 
  bus tour  
  conductor     
k)     Supply services of 
personnel within Japan15 
except in the following 
categories of business 
(limited to services to 
dispatch workers 
employed by the service 
supplier to work under 
the direction of another 
person while employment 
relationship with the 
service supplier is 
maintained): 
 1) Unbound  None except that commercial 
presence is required  
2) Unbound∗ 
3) None The number of licences conferred to 
service suppliers may be limited.  
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) Unbound 
 
2) Unbound* 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
i) Port transport 
 services; 
ii) Construction work; 
iii) Guarding;  and 
    
                                                      
15 (Note for transparency)  
The dispatched worker may not be supplied from ou tside of Japan through intra-corporate transfer.  
∗ Unbound due to lack of technical feasibility.   TN/S/O/JPN/Rev.1
 Page 37Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
iv) Other work stipulated 
  in Cabinet Order after 
  consulting the Labour 
  Policy Council (such 
  as medical-related 
  work) ; and     
v)   Manufacturing work 
stipulated in the Ministry 
of Health, Labour and 
Welfare Ordinance.  
（87203,87209 ）     TN/S/O/JPN/Rev.1 
Page 38 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 
Note for transparency  
 
The categories where supply services of personnel within Japan are permitted include the following occupations that are stipula ted in the Schedule of Specific 
Commitments of Japan (GATS/SC/46): (i) Designing or maintenance of a system run by computer, or designing, developing or mainte nance of a computer 
program; (ii) Designing or drafting of machinery, devices or instruments (hereinafter referred to as "machineries") or equipmen t consisting of machineries; 
 (iii) Operating machinery for picture reco rding, sound recording, etc., used in th e production of broadcasting programs; (iv) Directing production of broadcasting 
programs; (v) Operating computers, typewriters, telex or other similar office machinery; (vi) In terpretation, translation or sh orthand; (vii) Secretarial work for a 
representative or other person in similar managerial position of  a juridical person; (viii) Cla ssifying or filing documents, ma gnetic tapes, etc., which requires 
advanced expertise, technique or experience; (ix) Research of mark et, etc. or arrangement or analysis of the result of such res earch in order to obtain basic data 
necessary for the development of new products, or the preparatio n of sales plans, etc.; (x) Preparation of balance sheets, stat ements of profits and loss, and other 
financial documents, or other work handling financial affairs; (xi) Preparation of do cuments concerning international trade or other external transactions, or of 
written contracts, receipt notes, bills of lading or other similar documents concerni ng domestic transac tions; (xii) Introducti on and explanation of the capacity and 
operation, etc., of computers, cars and othe r machinery which require advanced expertise, technique or experience in order to o perate appropriately; 
 (xiii) Administering itineraries for tourists, by accompanying them , offering services incidental to such administering work f or the convenience of tourists 
(excluding attendant services provided inside vehicles, vessels or aircrafts), or welcoming and sending off tourists in  the bu ildings which are used for boarding and 
alighting or waiting by passengers and are in stalled at the stations or platforms of vehicles, vessels and aircrafts; (xiv) Cle aning of buildings; (xv) Operation, 
inspection, or maintenance of the facilities for electricity, ga s, water supply, drainage, ventilation, heating, air conditioni ng, fire extinguishing, discharge of smoke 
or sanitation, and chimneys, elevators or lightning rods, insta lled in the building (hereinafter referred to as “building facil ities”); and (xvi) Reception of visitors or 
providing guidance to them in buildings or  exposition sites, or attending a parking lot attached to those buildings, and mainte nance and management of the 
facilities (excluding building facilities) installed in buildings fo r the purpose of offering convenience for visitors, workers  or residents of the buildings, in order to 
facilitate efficient utilization of the buildings. 
   TN/S/O/JPN/Rev.1
 Page 39Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
Supply services of 
personnel within Japan14 in 
the following six teen  
 categories of business  
 (limited to services t o  
 dispatch workers employed 
by the service supplier to  
 work under the direction of 
another person while  
 employment relationship  
 with the service supplier is 
maintained):  
    
(i)  Designing or 
maintenance of a 
system run by 
computer, or designing, 
developing or 
maintenance of a 
computer program;     
(ii) Designing or drafting of 
machinery, devices or 
instru ments (hereinafter 
referred to as 
"machineries") or 
equipment consis ting of 
machineries;     
(iii) Operating machinery 
for picture  recording, 
sound recording, etc., 
used in the  production  
of   broadcasting 
programs;     
                                                      
14 (Note for transparency)  
The dispatched worker may not be supplied from outside of Japan through intra -corporate transfer.   TN/S/O/JPN/Rev.1 
Page 40 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
(iv) Directing production of 
broadcasting programs;  
(v) Operating computers, 
typewriters, telex or 
other  similar office 
machinery;  
 (vi)  Interpretation,  
 translation or shorthand;     
(vii) Secretarial work for a  
representative or other 
person in similar 
managerial position of a 
juridical person;     
(viii) Classifying or filing 
documents, magnetic 
tapes, etc., w hich 
 requires advanced 
 expertise, technique or 
 experience;     
(ix) Research of market, 
 etc. or arrangement or 
 analysis of the result of 
 such research in order 
 to obtain basic data 
 necessary for the 
 development of new 
 products, or the 
 preparatio n of sales 
 plans, etc.;  
    
(x) Preparation of balance 
 sheets, statements of 
 profits and loss, and 
 other financial 
 documents, or other 
 work handling 
 financial affairs;       TN/S/O/JPN/Rev.1
 Page 41Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
(xi) Preparation of 
 documents concerning 
 international trade or 
 other ext ernal 
 transactions, or of 
 written contracts, 
 receipt notes, bills of 
 lading or other similar 
 documents concerning 
 domestic transactions;     
(xii) Introduction and 
 explanation of the 
 capacity and operation, 
 etc., of computers, cars 
 and other mach inery 
 which require 
 advanced expertise, 
 technique or 
 experience in order to 
 operate appropriately;      TN/S/O/JPN/Rev.1 
Page 42 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
(xiii) Administering 
itineraries for tourists, 
by accompanying them, 
offering services 
incidental to such 
administering work for 
the convenience of 
tourists (excluding 
attendant services 
provided inside 
vehicles, vessels or 
aircrafts), or welcoming 
and sending off tourists 
in  the buildings which 
are used for boarding 
and alighting or waiting 
by  passengers and are 
installed at the stations 
or platfor ms of 
vehicles, vessels and 
aircrafts;     
 (xiv)Cleaning of  buildings;     
     (xv)Operation, inspection, 
 or maintenance of the      
facilities for electricity, 
gas, water supply, 
drainage, ventilation, 
heating, air 
 conditioning, fire 
extinguishing, 
discharge of smoke or 
sanitation, and 
chimneys, elevators or 
 lightning rods, installed 
in the building 
(hereinafter referred to 
 as "building facilities");  
and      TN/S/O/JPN/Rev.1
 Page 43Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
(xvi) Reception of visitors  
or providing guidance 
to them in buildings or 
exposition sites, or 
attending a parking lot 
attached to those 
buildings, and 
maintenance and 
management of the 
facilities (excluding 
building facilities) 
installed in buildings 
for the purpose of 
offering convenience 
for visitors, workers or 
 residents of the 
 buildings, in order to 
facilitate efficient 
utilization of the 
buildings.  
   
 
  
 
 
l) Investigation services 
 (87301) 
 1) None 
2) None 
3) None 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
  
m) Related scientific and  
 technical consulting  
 services (excluding services  
 related to petroleum,  
 petroleum products, gas,  
 mineral, and surveying) 
 (86751, 86752) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None  except as indicated in HORIZON TAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
   TN/S/O/JPN/Rev.1 
Page 44 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
m) Surveying services for the  
 land in Japan 
 (86753, 86754) 
 1) None except that  Ccommercial presence is 
required except for the surveying  
conducted by not using Basic Survey16 data 
or Public Survey17 data, and the surveying 
for small areas or the surveying not 
requiring high accuracy 1) None  
 2) None except that  Ccommercial presence is 
required except for the surveying 
conducted by not usin g Basic Survey data 
or Public Survey data, and the surveying 
for small areas or the surveying not 
requiring high accuracy 2) None  
 3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
  
m) Surveying services for the  
 land outside Japan 
 (86753, 86754) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 1) None 
2) None 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
  
n) Maintenance and repair  
 services of equipment  
 (excluding vessels, aircrafts  
 and other transport  
 equipment) 
 (633, 8861-8866) 1) Unbound∗ 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
  
                                                      
16  Basic Survey is a primary or fundamental survey, conducted by the Geographical Survey Institute of the Ministry of Land, Infrastructure and 
Transport,  Minist ry of Construction,  for all surveys. 
 17  Public Survey is a survey, other than Basic Survey, which does not include the su rveying for small areas and the surveying no t requiring high 
accuracy, conducted under the expenses partia lly or in full of, or under the subsidization of the Government or other public en tities. 
∗ Unbound due to lack of technical feasibility.   TN/S/O/JPN/Rev.1
 Page 45Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
o) Building-cleaning services 
 (87401, 87402, 87403, 
87409) 
 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None  except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
p) Photographic services 
 (875) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL   
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
  
q) Packaging services 
 (876) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTA L  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
r) Printing and publishing  
 services 
 (88442) 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL   
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
s) Convention services 
 (87909) 
 1) None Unbound∗ 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None Unbound*  
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
                                                      
∗ Unbound due to lack of technical feasibility.  TN/S/O/JPN/Rev.1 
Page 46 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
t) Telephone answering 
services 
 (87903) 
 1) None 
2) None 
3) None 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS  1) None 
2) None 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
  
t) Duplicating services 
 (87904 ) 
 1) None 
2) None 
3) None 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS  1) None 
2) None 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
  
t) Translation and 
interpretation services 
(87905) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL   
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
t) Mailing list compilation 
and mailing services 
 (87906) 
 1) None 
2) None 
3) None 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
  
t) Speciality design services 
 (87907) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZON TAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
    TN/S/O/JPN/Rev.1
 Page 47Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
2. COMMUNICATION  
 SERVICES    
A/B. Postal/Courier Services18 
    
Correspondence-delivery 
services supplied by 
Special Correspondence 
Delivery Business 
 
Special Correspondence 
Delivery Business is the 
business which provides 
correspondence-delivery 
services of one or a 
combination of the 
following mail items as 
stipulated in the Law 
Concerning 
Correspondence Delivery 
Provided by Private-
Sector Operators: 
 1) Unbound  None 
2) None 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
 
 
 
 
 
 
 
 
 
 
 
 1) Unbound  None 
2) None 
3) None 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
 
 
 
 
 
 
 
 
 
 
  
                                                      
18 Suppliers of postal/courier services are subject to permission/registration requiremen ts for related modes of transport servic es. Japan’s co mmitments in 
postal/courier services other than correspondence -delivery services incl uding those supplied by Special Correspondence Delivery Business  including printed 
matter, parcels, goods or other items, are indicated in the sector of Transport Services. (Refer to 11. TRANSPORT SERVICES.)  TN/S/O/JPN/Rev.1 
Page 48 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
i) mail items that have 
dimensions totalling more 
than 90 cm or weight over 4 
kg; 
 
i) ii) mail items that are to 
be delivered within three 
hours of being mailed; 
and  
ii) iii) mail items that bear 
a delivery charge that 
exceeds the amount 
specified by an ordinance 
of the Ministry of Public 
Management, Home 
Affairs, Posts and 
Telecommuni cations  
Internal Affairs and 
Communications  and is not 
less than 1,000 yen; and 
 
iii) mail items that have 
dimensions totalling  more 
than 90 cm or weight over 4 
kg. 
      TN/S/O/JPN/Rev.1
 Page 49Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
C. Telecommunications 
Services  
    
The following basic  
 telecommunications  
 service  supplied by Type I  
 or Type II  
 Telecommunications  
 Business:  
Basic telecommunications 
services:  
a) Voice telephone services ;  
 (7521) 
b) Packet-switched data  
 transmission services ; 
 (7523**) 
c) Circuit-switched data  
 transmission services ; 
 (7523**) 
d) Telex services ; 
 (7523**) 
f) Facsimile services; 
 (7521**, 7529**) 
g) Private leased circuit  
 services ; and 
 (7522**, 7523**) 
o) Other  1) None 
2) None 
3) None except that Fforeign capital 
participation, direct and/or indirect, in 
Nippon Telegraph and Telephone 
Corporation (NTT)19 and KDD  must be 
less than one-fifth third  
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 1) None 
2) None 
3) None except that Bboard members and auditors 
in NTT and the Regional Companies  and KDD  
are required to have Japanese nationality 
 As indicated in HORIZONTAL  
 COMMITMENTS  
 
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
   Japan undertakes the  
 obligations contained 
 in the reference paper,  
regarding basic 
telecommunications 
services, attached 
hereto . 
 
                                                      
** Indicates that the service specified constitutes only a part of  the total range of activities covered by the CPC concordance.  
19 NTT must own all the shares issued by the Regional Companies. 
  TN/S/O/JPN/Rev.1 
Page 50 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
Type I  
 Telecommunications  
 Business is the business  
 which provides  
 telecommunications  
 services by establishing  
 telecommunications circuit  
 facilities.   
 
 Type II  
 Telecommunications  
 Business is any  
 telecommunications  
 business oth er than Type I  
 Telecommunication s  
 Business  
    
Telecommunications circuit  
 facilities are transmission  
 line facilities connecting  
 transmitting points with  
 receiving points, switching  
 facilities installed as  
 inseparable units therefrom,  
 an d other facilities  
 accessory to such facilities.  
      TN/S/O/JPN/Rev.1
 Page 51Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
Value -added services  
 supplied by Type II  
 telecommunications  
 business including : 
 
 
 
Value added  services: 
h) Electronic mail services;  
 (7523**) 
 
i) Voice mail services;           
(75217523**) 
 
j) On-line information and 
data base retrieval services; 
 (7523**) 
 
k) Electronic data interchange  
 (EDI) services;  
 (7523**) 1) None  
2) None  
3) None  
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS  1) None  
2) None  
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS   
                                                      
** Indicates that the service specified constitutes only a part of  the total range of activities covered by the CPC concordance.  TN/S/O/JPN/Rev.1 
Page 52 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
l) Enhanced /value added  
facsimile services 
including store and 
forward, store and retrieve ; 
 ( 7529 7523** ) 
 
m) Code and protocol  
 conversion services;  and  
 (CPC 7523 ) 
 
n) On-line information and/or  
 data processing services 
(including transaction 
processing). ; and  
 (843**) 
 
o)   Other 
  
  
  
 
 Specific commitments in  
 the sectors of  
 Telecommunications  
 Services do not include  
 voice transmission services  
 suppli ed through the use of  
 domestic leased circuits  
 interconnected with public  
 switched networks.       TN/S/O/JPN/Rev.1
 Page 53Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 Type II  
 Telecommunications  
 business is any  
 telecommunications  
 business other than Type I  
 telecommunications  
 business. Type I  
 telecommunicat ions  
 business is any business  
 which supplies  
 telecommunications  
 services by establishing  
 telecommunications circuit  
 facilities.   
 Telecommunications circuit  
 facilities are transmission  
 line facilities connecting  
 transmitting points with  
 receiving points, switching  
 facilities installed as  
 inseparable units therefrom,  
 and other facilities  
 accessory to such facilities . 
    
D. Audiovisual Services  
    
a) Motion picture and video  
 tape production and  
 distribution services 
 (9611) 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 1) None 
2) None 
3) None except as indicated in HORIZONTAL  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
   TN/S/O/JPN/Rev.1 
Page 54 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
b) Motion picture projection  
 services  
 (9612) 1) Unboun d∗ Unbound  None 
2) None 
3) None 
 1) Unbound * Unbound  None  
2) None 
3) None except as indicated in HORIZONTAL   
 COMMITMENTS   
 4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
  
e) Sound recording services 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTA L  
 C OMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
3. CONSTRUCTION AND  
 RELATED  
 ENGINEERING  
 SERVICES 
 (excluding services related 
to mining) 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL   
 COMMITM ENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
  
A. General Construction  
 Services for Buildings   
 (512) 
    
B. General Construction 
Services for Civil 
Engineering  
 (513) 
 
C. Installation and Assembly 
Services  
 (514, 516)    
                                                      
 
* Unbound due to lack of technical feasibility.   TN/S/O/JPN/Rev.1
 Page 55Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 
D.   Building Completion and 
fFinishing Services  
(517) 
    
E. Other  
 (511, 515, 518) 
    
4. DISTRIBUTION 
SERVICES 
    
A. Commission Agents' 
Services  
 (621, 61111, 61130,  
 61210) 
 
B. Wholesale Trade Services  
 (622, 61111, 61130, 61210) 
 
C. Retailing Services  
 (631, 632, 61112, 61130, 
61210)     TN/S/O/JPN/Rev.1 
Page 56 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
D. Franchising Services  
 (8929) 
 
 Specific commitments in  
 the sectors of Distribution  
 Services do not include   
   
These services indicated 
above: 
a)     excluding    
 services related to  
 petroleum, petroleum  
 products, rice, tobacco, salt , 
alcoholic beverages, and 
those supplied at Public 
Wholesale Market20.  
Public Wholesale Market is 
a market established under  
national or local  
government approval for 
commission agents' 
services and wholesale  
trade services of fr esh 
foods including  vegetables , 
fruits, marine products, 
meats and other daily 
foods, and flowers, with 
auction or bidding hall, 
parking lot and other 
facilities necessary for    
trade and disposal  of above  
goods, which is operated on 
a permanent basis.  
  
 
1) None 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
 
1) None 
2) None 
3) None except as indicated in HORIZONTAL   
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
                                                      
20 Public Wholesale Market is a market es tablished under national or local government  approval for commission agents' services an d wholesale trade services of 
fresh foods including vegetables, fruits, marine products, meats and other daily foods, and flow ers, with auction or bidding ha ll, parking lot and other facilities 
necessary for trade and disposal of above goods, which is operated on a permanent basis.   TN/S/O/JPN/Rev.1
 Page 57Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
b)    related to petroleum and 
petroleum products  
 1) None 
2) None 
3) None 
 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except that prior notification is 
required in accordance with the Foreign 
Exchange and Foreign Trade Law 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
  
c)    supplied at Public 
Wholesale Market 1) Unbound* 
2) Unbound* 
3) None except: 
the number of licenses conferred to 
service suppliers may be limited; and  
services must be supplied by a juridical 
person established under Japanese law 
at Central Public Wholesale Market 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) Unbound* 
3) None 
 
 
 
 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
                                                      
* Unbound due to lack of technical feasibility.  TN/S/O/JPN/Rev.1 
Page 58 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
5. EDUCATIONAL 
SERVICES 
    
 The following Educational  
Services supplied by 
Formal Education 
Institutions established in 
Japan (Formal Education 
Institutions are elementary 
schools, lower secondary 
schools, upper secondary 
schools, universities, 
technical colleges, schools 
for the blind, schools for 
the deaf, schools for the 
handicapped and 
kindergartens.):  
The following 
Educational Services 
supplied as formal 
education:   
 
  
 
  
 
A. Primary Educational  
 Services21, 22 (excluding 
nursery schools); and  
 (9211, 9219) 
 
B. Secondary Educational  
 Services21, 22  and  
 (9221, 9222,  9223) 
  
1) Unbound * Unbound  
2) Unbound*  Unbound  
3) None except that Fformal Education 
Institutions must be established by school 
juridical persons.23 
4) Unbound  
1) Unbound*  Unbound  
2) Unbound* Unbound  
3) None except as indicated in HORIZONTA L  
 COMMITMENTS  
 
4) Unbound  
                                                      
21 These Educational Services supplied as form al education in Japan are supplied by Form al Education Institutions.  “Formal Educa tion Institutions” mean 
elementary schools, lower secondar y schools, secondary schools, upper secondary schools, univers ities, junior colleges, college s of technology, schools for the 
blind, schools for the deaf, schools fo r the handicapped and kindergartens.  
22 Specific commitments on market access and na tional treatment through any mode of suppl y shall not be construed to apply to the  recognition of credits, 
degrees and other certificates in Formal Educ ation Institutions, sp ecialized training colleges (Sen shu–Gakko) and miscellaneous  schools (Kakushu–Gakko) 
under Japanese law.  
23 A school juridical person is a non-profit juridical person established for the purpose of supplying educational services under  Japanese law.   TN/S/O/JPN/Rev.1
 Page 59Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
C. Higher Educational  
 Services21, 22, supplied as 
formal education  
 (9231, 9239) 1) Unbound∗ Unbound  
2) Unbound*  None 
3) None except that Fformal Education 
Institutions must be established by school 
juridical persons23 
4) Unbound  except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound * Unbound 
2) Unbound* None  
3) None except as indicated in HORIZONTAL   
 COMMITMENTS  
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS   
D. Adult Educational 
Services22, 24  
(924)   
 
E.  Other Education Services22,24  
(929)  
 
Foreign language tuition 
services for adults 
(excluding services 
supplied by Formal 
Education Institutions 
established in Japan. 
Formal Education 
Institutions are elementary 
schools, lower secondary 
schools, upper secondary  
schools, universities, 
technical colleges, schools 
for the blind, schools for 
the deaf, schools for the 
handicapped, kindergartens, 
special training colleges 
and miscellaneous schools.)  
 (92400)  1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None  except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
 
* Unbound due to lack of technical feasibility.  
 
24 Formal Education Institutions must be established by school juridical persons.  Specialized training colleges and miscellaneou s schools may be required to be 
established by school juridical persons. Formal Education Institut ions supply formal education, but at the same time they may s upply educational services other 
than formal education, while specialized training colleges and mi scellaneous schools supply educat ional services other than for mal education.  TN/S/O/JPN/Rev.1 
Page 60 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
6. ENVIRONMENTAL 
SERVICES {Note: The classification and Japan’s specifi c commitment under this sector may be modi fied  subject to further discussions and  
consensus among Members on classification}  
A. Water for Human Use* and 
Wastewater Management  {*subject to consensus  among Members on  
classification}  
 {*subject to consensus among Members on  
classification}  
  
A. a) Sewage S services  
(9401) 
 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
B. Solid /Hazardous Waste 
Management  
 
 
B. a) Refuse D disposal 
Sservices  
(9402) 
 
C. b) Sanitation and Ssimilar 
Sservices  
(9403) 
 
D. Other  
 1) Unbound∗ 
2) None 
3) The number of licences conferred to service 
suppliers of waste oil disposal at sea from 
vessels may be limited .None  
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 1) Unbound* 
2) None 
3) None  except as indicated in HORIZONTAL 
COMMITMENTS  
 
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
C. Protection of Ambient Air 
and Climate  
 
a) Cleaning services of 
exhaustgases  
(9404) 
 1) Unbound∗ 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
                                                      
*Unbound due to lack of technical feasibility. 
   TN/S/O/JPN/Rev.1
 Page 61Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
E. Noise & Vibration 
Abatement  
 
a) Noise abatement services 
(9405) 
 
b) Vibration abatement 
services 
 
 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTA L 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
F. Protection of Bio-diversity 
and Landscape  
 
 
a) Nature and landscape 
protection services 
(9406) 
 
 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
G. Other Environmental & 
Ancillary Services  
 
a) Other environmental 
protection services  
(9409) 
 
 
 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  1) Unbound* 2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as in dicated in HORIZONTAL 
COMMITMENTS    TN/S/O/JPN/Rev.1 
Page 62 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
7. FINANCIAL SERVICES 
 
 In addition to Part III of this Agreement and the Annex on Fi nancial Services, Japan undertakes its specific commitments with respect to Financial Services under 
this Agreement in accordance with the Understanding on Commitments  in Financial Services (hereina fter referred to as the "Under standing", attached to this 
schedule, which forms an integral part of this schedule).  Th us, the obligations under the Understanding are incurred in the se ctors of Financial Services additionally 
to those covered by the provisions of Part III of this Agreement and the Annex on Financial Services. 
 
 For prudential reasons within the context of paragraph 2(a) of the Annex on Financial Services, Japan shall not be prevented f rom taking measures such as non-
discriminatory limitations on juridical forms of a commercial pres ence.  For the same reasons, Japan shall not be prevented fro m applying non-discriminatory 
limitations concerning admission to the market of new financial se rvices which shall be consistent with regulatory framework ai med at achieving such prudential 
objectives.  In this context, securities fi rms are allowed to deal in securities defined in the relevant Japanese law, and bank s are not allowed to deal in those securities 
unless allowed in accordance with the said law. 
 
 With respect to specific commitments in th e sectors of Financial Services, services supplied in the territory of a Member othe r than Japan to the service consumer in 
Japan without any active marketing from the service supplier are considered as servi ces supplied under paragraph 2(b) of Articl e I of this Agreement. 
 
 
A. Insurance and Insurance-
Related Services  
   
Specific commitments in the market access 
column with respect to the supply of a 
service as prescribed in paragraphs 2(a) and 
(b) of Article I of this Agreement are 
unbound except for obligations under 
paragraphs 3 and 4 of the Understanding 
respectively which are incurred in this 
sector additionally to those covered by the 
provisions of Part III of this Agreement and 
the Annex on Financial Services, subject to 
conditions and qualifications set out below.    
 Japan undertakes the  
 ADDITIONAL 
 COMMITMENTS 
 attached hereto   TN/S/O/JPN/Rev.1
 Page 63Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 1) None except: 
Ccommercial presence is in principle 
required for insurance contracts on the 
following items and any liability arising 
therefrom: 
 
 (a) goods being transported within Japan; 
 
 (b) ships of Japanese registration which are 
 not used for international maritime 
 transport. ; and 
 
 60 per cent of amounts of reinsurance on 
the compulsory automobile third party 
liability insurance is subject to the 
compulsory coverage by the Government.  
 
 Ccommercial presence is required for 
insurance intermediation services in 
Japan.  
Insurance services are not allowed to be 
supplied through an intermediary in Japan.  
 1) None   TN/S/O/JPN/Rev.1 
Page 64 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 2) None except: 
Ccommercial presence is in principle 
required for insurance contracts on the 
following items and any liability arising 
therefrom: 
 
 (a) goods being transported within Japan; 
 
 (b) ships of Japanese registration which are 
not used for international maritime 
transport. ; and 
 
 60 pe r cent of amounts of reinsurance on 
the compulsory automobile third party 
liability insurance is subject to the 
compulsory coverage by the Government.  
 
 Ccommercial presence is required for 
insurance intermediation services in 
Japan.  
Insurance services are  not allowed to be 
supplied through an intermediary in Japan.  2) None 
  
 3) 60 per cent of amounts of reinsurance on 
the compulsory automobile third party 
liability insurance is subject to the 
compulsory coverage by the Government.  
 
 None25 
Insurance inter mediation services are not 
allowed to be supplied for insurance 
contracts made by an insurance service 
supplier who is not licensed in Japan.  3) None except as indicated in HORIZONTAL 
COMMITMENTS  
 
  
 4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
                                                      
25 Insurance intermediation services may be supplied only fo r insurance contracts allowed to be supplied in Japan.    TN/S/O/JPN/Rev.1
 Page 65Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
B. Banking and Other 
Financial Services   
 (excluding Insurance and 
Insurance-Related Services)  Specific commitments in the market access 
column with respect to the supply of a 
service as prescribed in paragraphs 2(a) and 
(b) of Article I of this Agreement are 
unbound except for obligations under 
paragraphs 3 and 4 of the Understanding 
respectively which are incurred in this 
sector additionally to those covered by the 
provisions of Part III of this Agreement and 
the Annex on Financial Services subject to 
conditions and qualifications set out below. 
   Japan undertakes the  
 ADDITIONAL  
 COMMITMENTS 
 attached hereto 
 1) None except that Ccommercial presence is 
required for discretionary investment 
management services 
 1) None 
 
 
 
  
 2) " None" after April 1998.  
 Before April 1998, supply of services is 
subject to all the following limitations:  
 
Overseas deposits and trust contracts 
denominated in foreign currencies, the sum 
of which are over 200 mi llion yen value, 
and those denominated in yen are subject to 
approval.  Business corporations which 
satisfy the standards of in -house systems 
relating to legal affairs, risk management 
and financial management set out by the 
Ministry of Finance may be give n an 
approval effective for an indefinite period 
of time with respect to overseas deposits 
denominated in foreign currencies over 200 
million yen value for the purpose of 
portfolio investment subject only to ex post  
reporting.  
 2) None 
   TN/S/O/JPN/Rev.1 
Page 66 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 The following ca pital transaction services 
may be supplied through authorized foreign 
exchange banks in Japan, or otherwise are 
in principle subject to approval:    
 (a)  Trade in:  
 
 (i)  payment instruments such as cheques 
and bills;  
  
 (ii)  foreign exchange; and  
 
 (iii)  derivative products which involve 
 outright foreign exchange transactions 
 such as currency spot options.  
   
 Business corporations are exempted from 
obtaining approval and may invest in all 
securities derivative products listed on 
overseas exchanges for t heir own account 
subject only to ex post  reporting.    
 Business corporations which satisfy the 
standards of in -house systems relating to 
legal affairs, risk management and financial 
management set out by the Ministry of 
Finance are exempted from obtaining  
approval and may invest in financial futures 
and options listed on overseas exchanges 
for their own account subject only to ex 
post reporting.      TN/S/O/JPN/Rev.1
 Page 67Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 (b)  Special methods of settlement such as 
  offsetting and any method whereby a  
  resident either makes paym ent for the 
  non -resident concerned to another  
  resident or receives payment made by 
  another resident for the non -resident 
  concerned.  
 
 (c)  Swaps  
   
 3) C ommercial presence for investment trust 
management services must be juridical 
person establish ed in Japan .None  
 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  3) None except that Tthe deposit insurance system 
does not cover deposits taken by branches of 
foreign banks 
 As indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 3) With respect to the 
assets of Employees’ 
Pension Funds 
qualified by the 
Minister of Health , 
Labour  and Welfare 
to be managed by 
discretionary 
investment 
management service 
suppliers, Japan no 
longer employs the 
classification of New 
Money26 and assets 
other than New 
Money. 
 
                                                      
 26 New Money is an asset mainly consisting of accumulation of prem iums collected by Employees’ Pension Funds after the day when s uch Funds are qualified by the 
Minister of Health , Labour  and Welfare as appropriate for expanding their means of asset management to include discretionary investment management service s.  TN/S/O/JPN/Rev.1 
Page 68 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
8. HEALTH RELATED AND 
SOCIAL SERVICES 
    
A. Hospital Services  
 (9311) 1) Unbound∗ 
2) None 3) Unbound except that there is no limitation 
on  the participation of foreign capital 
 
 
4)    Unbound 
 1) Unbound* 
2) None 
3) Unbound except that there is no limitation on 
the participation of foreign capital 
 As indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound 
  
9. TOURISM AND TRAVEL 
RELATED SERVICES 
    
A. Hotels and Restaurants 
Services   
 (excluding catering 
services) 
 ( 641-643, except 6423 CPC 
6411, 6412, 64194, 6421, 
6422, 6431, 6432 ) 
 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
 Catering services 
 (6423) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None  except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
B. Travel Agencies and Tour 
Operators Services  
 (7471) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 1) None 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
                                                      
∗ Unbound due to lack of technical feasibility.   TN/S/O/JPN/Rev.1
 Page 69Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
C. Tourist Guides Services  
 (7472) 
 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
10 RECREATIONAL, 
CULTURAL AND 
SPORTING SERVICES 
    
A. Entertainment Services  
 (including theatre, live 
bands and circus services) 
 (9619) 
 1) Unbound∗ Unbound 
2) None 3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound*
 Unbound 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
B. News Agency Services  
 (962) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
C. Libraries and Archives 
Services  
 (96311, 96312) 
 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
                                                      
∗ Unbound due to lack of technical feasibility.  TN/S/O/JPN/Rev.1 
Page 70 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
D. Sporting and other 
Recreational Services  
    
 Sporting services 
 (9641) 
 
 Recreation parks and beach 
services 
 (96491) 
 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
                                                      
* Unbound due to lack of technical feasibility.   TN/S/O/JPN/Rev.1
 Page 71Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
11. TRANSPORT SERVICES 
    
A. Maritime Transport 
Services     
a), b)  International maritime 
 transport services 
 (including services of 
 passenger 
 transportation and 
 freight transportation) 
  (7211, 7212) 
 
Specific commitments in 
the sector of Maritime 
Transport Services do not 
include "cabotage 
services", which cover 
transportation of passengers 
or goods between a port 
located in Japan and 
another port located in 
Japan and traffic with 
passengers aboard 
originating and terminating 
in the same port located in 
Japan. 1) Unbound  
(a) Liner Shipping: None27 
(a)(b)  Bulk, tramp, and other 
international shipping, including 
passenger transportation: None27 
2) Unbound  None  
3) Unbound  
(a) Establishment of a registered 
company for the purpose of 
operating a fleet flying the flag of 
Japan: Unbound 
(b) Other forms of commercial presence 
for the supply of international 
maritime transport services (as 
defined in paragraph 1 of Note 
below): None  
4) Unbound  
(a) Ships’ crews: Unbound 
(b) Key personnel employed in relation to 
a commercial presence as defined under 3) (b) above: Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
 1) Unbound  
(a) Liner Shipping: None27 
 (a)(b) Bulk, tramp, and other international 
shipping, including passenger 
transportation: None27 
2) Unbound  None  
3) Unbound  
(a) Establishment of a registered company 
for the purpose of operating a fleet flying 
the flag of Japan: Unbound 
(b) Other forms of commercial presence for 
the supply of international maritime 
transport services (as defined in 
paragraph 1 of Note below): None  
 
 
4) Unbound  
(a)   Ships’ crews: Unbound 
(b)  Key personnel employed in relation to a 
commercial presence as defined under 3) (b) above: Unbound except as indicated 
in HORIZONTAL COMMITMENTS The following services will 
be made available to 
international maritime 
transport suppliers on 
reasonable and non-
discriminatory terms and 
conditions: 
 
i) Pilotage services; 
ii) Pushing and towing 
services; 
iii) Provisioning, fuelling 
and watering services; 
iv) Garbage collecting 
and refuse disposal 
services; 
v) Port captain's services; 
vi) Navigation aids 
services; 
vii) Shore based 
operational services 
essential to ship 
operations, including 
communications, 
water and electrical 
supplies; 
viii) Emergency repair 
services;  and 
ix) Anchorage, berths and 
berthing services. 
 
                                                      
27 Restriction or prohibition of a) entry in Japanese ports and b) loading or unloading of cargoe s in Japanese ports for a design ated period may be impo sed as a countermeasure 
on operators of vessels who belong to the country in which interests of Japanese operators continue to be substantially damaged , in spite of prior notifi cation of taking such 
measure, under unfavourable treatment imposed on  them by that country or by local auth orities or similar entities of that count ry.  TN/S/O/JPN/Rev.1 
Page 72 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
A. Maritime Auxiliary 
Transport Services  
    
d)   Maintenance and repair of 
vessels (8868**) 
 
 1)    Unbound* 
2)    None 
3)    Unbound 
4)    Unbound except as indicated in 
HORIZONTAL COMMITMENTS 1)    Unbound* 
2)    None 
3)    None 
4)    Unbound except as indicated in 
HORIZONTALCOMMITMENTS  
 Maritime cargo handling 
services (as defined in 
paragraph 3 of Note 
below) 1) Unbound* 
2) None 
3) None except that  Tthe number of licenses 
conferred to service suppliers may be limited in ports designated by the 
Government28 until the end of May 2006 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 3) None    
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
Storage and warehousing 
services 
(742) 
 (Refer to H. b) Storage and warehouse 
services.) (Refer to H. b) Storage and warehouse   
Customs clearance 
services 
 (Refer to H. d) Customs clearance agent services in Japan.) (Refer to H. d) Customs clearance agent services 
in Japan.)  
Container station and 
depot services (as defined 
in paragraph 4 of Note 
below) 
 1) Unbound* 
2) None 
3) None except that  Tthe number of licenses 
conferred to service suppliers may be limited in ports designated by the 
Government28 until the end of May 2006 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None    4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
                                                      
* Unbound due to lack of technical feasibility. 
28 Public utility concession or licensing procedures m ay apply in case of occupation of the public domain.  
   TN/S/O/JPN/Rev.1
 Page 73Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
(f) Maritime agency services 
(as defined in paragraph 
5 of Note below) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
 
Maritime freight forwarding services (as 
defined in paragraph 6 of 
Note below) 
 1) None except:  
Ooffice registration is required. ; and 
 Aan operation permit or governmental 
registration will be granted on 
reciprocal basis 
2) None 
3) None except that A an operation permit 
or governmental registration will be 
granted on reciprocal basis 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None except that A an operation permit or 
governmental registration will be granted on 
reciprocal basis 
 
 
2) None 
3) None except that A an operation permit or 
governmental registration will be granted on 
reciprocal basis 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS  
e) Pushing and towing 
services 
 (7214) 
 1) Unbound∗ 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
f) Salvaging and refloating 
services, watering services, 
fueling services, garbage 
collecting services 
 (7454, 7459) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 1) None 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
                                                      
∗ Unbound due to lack of technical feasibility.  TN/S/O/JPN/Rev.1 
Page 74 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 Specific commitments in 
the sectors of Maritime 
Auxiliary Transport 
Services do not include 
"cabotage services", which 
cover transportation of 
passengers or goods 
between a port located in 
Japan and another port 
located in Japan and traffic 
with passengers aboard 
originating and terminating 
in the same port located in 
Japan. 
      TN/S/O/JPN/Rev.1
 Page 75Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 
NOTE TO THE SPECIFIC COMMITMENTS IN THE SECTORS 
OF MARITIME TRANSPORT SERVICES AND MA RITIME AUXILIARY TRANSPORT SERVICES 
 
  Where road, rail, inland waterways and re lated auxiliary services are not otherwise fully covered in this schedule of specifi c commitments, a 
multimodal transport operator shall have the ability to rent or lease trucks, railway  carriages or barges, and related equipmen t, for the purpose of inland 
forwarding of cargoes, or have access to, and use of, these forms  of multimodal activities on reasonable and non-discriminatory  terms and conditions for 
the purpose of carrying out multimodal transport operations. (“Re asonable and non-discriminatory terms and conditions” means, f or the purpose of 
multimodal transport operations, the ability of the multimodal transport operator to arrange for the convey ance of its merchand ise on a timely basis, 
including priority over other merchandise whic h has entered the port at a later date). 
 
 
DEFINITIONS 
 
1. “Other forms of commercial presence for the supply of internat ional maritime transport services” means the ability for inter national maritime 
transport service suppliers of other Members  to undertake in Japan all activities wh ich are necessary for the supply to their c ustomers of a partially or fully 
integrated transport service, within which the maritime transp ort constitutes a substantial element. (This commitment shall how ever not be construed as 
limiting in any manner the specific commitments undertaken under Mode 1 ).) 
 
These activities include, but are not limited to: 
 
(a) marketing and sales of mariti me transport and related services through direct contact with customers, from quotation to inv oicing, these services 
being those operated or offered by the serv ice supplier itself or by service suppliers  with which the service seller has establ ished standing business 
arrangements; 
 
(b) the acquisition, on their own account or on behalf or thei r customers (and the resale to thei r customers) of any domestic t ransport and related 
services, including inward transport services by any mode, partic ularly inland waterways, road and rail, but excluding air, nec essary for the supply 
of the integrated service; 
 
(c)  the preparation of documentation conc erning transport documents, customs documents , or other documents related to the orig in and character of the 
goods transported; 
 
  TN/S/O/JPN/Rev.1 
Page 76 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
(d) the provision of business information by any means, including  computerised information system s and electronic data intercha nge (subject to the 
provisions of the Annex on Telecommunications); 
 
(e) the setting up of any business arrangements (including participation in the stock of a company) and the appointment of pers onnel recruited locally 
(or, in the case of foreign personnel, su bject to the horizontal commitments on mov ement of personnel) with any locally establi shed shipping agency; 
 
(f)  acting on behalf of the companies, organising the call of the ship or taking over cargoes when required. 
 
2. “Multimodal transport operator” means the person on whose be half the bill of lading/multimoda l transport document or any oth er document  
evidencing a contract of multimodal carriag e of goods is issued and who is responsible  for the carriage of goods pursuant to th e contract of carriage. 
 
3. “Maritime cargo handling services” means activities exercised by stevedore companie s, including terminal operators, but not including the direct 
activities of dockers, when this workforce is organised independently of the stevedoring or terminal operator companies. The ac tivities covered include the 
organisation and supervision of: 
 
(a) the loading/discharging of cargo to/from a ship; 
(b) the lashing/unlashing of cargo; 
(c) the reception/delivery and safekeeping of ca rgoes before shipment or after discharge. 
 
4. “Container station and depot services” means activities consisti ng in storing containers, wheth er in port areas or inland, w ith a view to their 
stuffing/stripping, repairing and ma king them available for shipments. 
 
5.  “Maritime agency services” means acti vities consisting in representing, within a given geographic area, as an agent the bus iness interests of one or 
more shipping lines or shipping comp anies, for the following purposes: 
 
(a)  marketing and sales of maritime transport and related servi ces, from quotation to invoicing,  and issuance of bills of ladi ng on behalf of the 
companies, acquisition and resale of the n ecessary related services, preparation of do cumentation, and provision of business in formation; 
(b) acting on behalf of the companies organising the call of the ship or taking over cargoes when required.  
 
6. “Freight forwarding services” means an activity consisting of organising and monitoring shipment operations on behalf of shi ppers, through the 
acquisition of transport and related services, preparation of documentation and provision of business information. Freight forw arding services include those 
provided by a person on whose behalf the bill of lading/any ot her document evidencing a contract  of carriage of goods is issued  and who is responsible for the 
carriage of goods pursuant to the contract of carriage.  
 
 
 
   TN/S/O/JPN/Rev.1
 Page 77Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
B.  Internal Waterways 
Transport Services  
    
d)    Maintenance and repair 
of vessels (8868**) 
 
 
 
 1)    Unbound* 
2)    None 
3)    Unbound 
4)    Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1)    Unbound* 
2)    None 
3)    None 
4)    Unbound except as indicated in 
HORIZONTALCOMMITMENTS 
  
 
e) Pushing and towing 
services 
 (7224) 
 1) Unbound∗ 
2) None 3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
f) Salvaging and refloating 
services, watering services, 
fueling services, garbage 
collecting services 
 (7454, 7459) 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated i n HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
                                                      
∗ Unbound due to lack of technical feasibility.  TN/S/O/JPN/Rev.1 
Page 78 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
 Specific commitments in 
the sectors of Internal 
Waterways Transport 
Services do not include 
"cabotage services", which 
cover transportation of 
passengers or goods 
between a port located in 
Japan and another port 
located in Japan and traffic 
with passengers aboard 
originating and terminating 
in the same port located in 
Japan. 
    
C. Air Transport Services  
    
d) Aircraft repair and 
maintenance services 
defined in paragraph 6 a) of 
Annex on Air Transport 
Services 
 1) Unbound∗ 
2) None 
3) None except that Tthe number of licences 
conferred to service suppliers may be 
limited 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicate d in HORIZONTAL 
COMMITMENTS  
 
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
e) Selling and marketing of air 
transport services defined 
in  paragraph 6 b) of Annex 
on Air Transport Services 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
 
                                                      
∗ Unbound due to lack of technical feasibility.   TN/S/O/JPN/Rev.1
 Page 79Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
e) Computer reservation 
system (CRS) services 
defined in paragraph 6 c) of 
Annex on Air Transport 
Services 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
E. Rail Transport Services  
    
d) Maintenance and repair 
services of rail transport 
equipment 
 (8868**) 
 1) Unbound∗ 
2) None 3) None 
 
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS 
  
 Rental services of railway 
transport equipment with 
operators 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZONTAL   
 COMMITMEN TS 
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
                                                      
** Indicates that the service specified constitutes only a part of  the total range of activities covered by the CPC concordance.  
  TN/S/O/JPN/Rev.1 
Page 80 Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
F. Road Transport Services  
    
b) Freight transport services 
 (7123) 
 1) Unbound* 
2) None 
3) None except that  Oon a temporary and 
non-discriminatory basis, limitations on the 
number of service suppliers and , on the 
number of service operations or on the 
quantity of service output may be applied  
Emergency safeguard measures concerning 
 the limitations on the number of service  
 suppliers and on the number of service  
 operations or on the quanti ty of service 
output  
4) Unbound except as indicated in 
HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL   
 COMMITMENTS  
 
 
 
 
 
 
 
 
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
  
d) Maintenance and repair   services of road transport  
 equipment 
  (6112, 8867) 
 1) Unbound* 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) Unbound* 
2) None 
3)  None except as indicated in HORIZONTAL
  
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS  
G. Pipeline Transport Services  
    
b) Transport services of goods  
 other than fuels 
 (7139) 
 1) None 
2) None 
3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 
 1) None 
2) None 
3) None except as indicated in HORIZO NTAL 
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
                                                      
* Unbound due to lack of technical feasibility.   TN/S/O/JPN/Rev.1
 Page 81Mode of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
Sector or subsector Limitations on market access Limitations on national  treatment Additional commitments 
H. Services Auxiliary to All  
 Modes of Transport  
    
b) Storage and warehouse  
 services (excluding services  
 related to petroleum and  
 petroleum products) 
 (742) 
 1) Unbound∗ 
2) None 3) None 
 
4) Unbound except as indicated in  
 HORIZONTAL COMMITMENTS 1) Unbound* 
2) None 
3) None except as indicated in HORIZONTAL 
 
 COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
 COMMITMENTS 
  
d) Customs clearance agent  
 services in Japan 
 1) Unbound* 
2) Unbound* 
3) None 
 
4) Unbound except as indicated in 
 HORIZONTAL COMMITMENTS 1) Unbound* 
2) Unbound* 
3) None except as indicated in HORIZONTAL  
COMMITMENTS  
4) Unbound except as indicated in HORIZONTAL 
COMMITMENTS  
 
                                                      
∗ Unbound due to lack of technical feasibility. TN/S/O/JPN/Rev.1 
Page 82 
 
 
REFERENCE PAPER  
 
Scope  
 
The following are definitions and principles on the regulatory framework for the basic 
telecommunications services. 
 
Definitions  
 
Users  mean service consumers and service suppliers. 
 Essential facilities
 mean facilities of a public telecommunications transport network or service that 
 
 (a) are exclusively or predominantly provided by a single or limited number of suppliers;  
 and 
 
 (b) cannot feasibly be economically or tec hnically substituted in order to provide a 
service. 
 
A major supplier  is a supplier which has the ability to mate rially affect the terms of participation 
(having regard to price and supply) in the releva nt market for basic telecommunications services as a 
result of: 
  (a) control over essential facilities;  or 
 
 (b) use of its position in the market. 
 
 
1. Competitive safeguards
 
 
1.1 Prevention of anti-competitive practices in telecommunications  
 
 Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone 
or together, are a major supplier from engaging in or continuing anti-competitive practices. 
 
1.2 Safeguards  
  The anti-competitive practices referred to above shall include in particular: 
 
 (a) engaging in anti-competiti ve cross-subsidization;   
 
 (b) using information obtained from comp etitors with anti-competitive results;  and 
 
 (c) not making available to other services suppliers on a timely basis technical 
information about essential facilities and co mmercially relevant information which 
are necessary for them to provide services. 
 
2. Interconnection
 
 
2.1 This section applies to linking with supplie rs providing public telecommunications transport 
networks or services in order to allow the users of  one supplier to communicate with users of another 
supplier and to access services provided by anothe r supplier, where specific commitments are 
undertaken. 
  TN/S/O/JPN/Rev.1 
 Page 83 
 
 
2.2 Interconnection to be ensured∗ 
 
 Interconnection with a major supplier will be en sured at any technically feasible point in the 
network.  Such interconnection is provided: 
  (a) under non-discriminatory terms, cond itions (including technical standards and 
specifications) and rates and of a quality no less favourable than that provided for its 
own like services or for like services of non-affiliated service suppliers or for its subsidiaries or other affiliates; 
 
 (b) in a timely fashion, on terms, conditions (including technical standards and 
specifications) and cost-oriented rates that are transparent, reasonable, having regard 
to economic feasibility, and sufficiently unbundl ed so that the supplier need not pay 
for network components or facilities that it does not require for the service to be 
provided;  and 
 
 (c) upon request, at points in addition to th e network termination points offered to the 
majority of users, subject to charges that reflect the cost of construction of necessary 
additional facilities. 
 
2.3 Public availability of the pro cedures for interconnection negotiations
 
  The procedures applicable for interconnecti on to a major supplier will be made publicly 
available. 
 2.4 Transparency of interconnection arrangements
 
 
 It is ensured that a major supplier will make  publicly available either its interconnection 
agreements or a reference interconnection offer. 
 
2.5 Interconnection:  dispute settlement  
 
 A service supplier requesting interconnection with  a major supplier will have recourse, either: 
  (a) at any time or 
 
 (b) after a reasonable period of time which has been made publicly known  
to an independent domestic body, which may be a re gulatory body as referred to in paragraph 5 below, 
to resolve disputes regarding appropriate terms, conditions and rates for interconnection within a 
reasonable period of time, to the extent that  these have not been established previously. 
 3. Universal service
 
 
 Any Member has the right to define the ki nd of universal service obligation it wishes to 
maintain.  Such obligations will not be regard ed as anti-competitive per se, provided they are 
administered in a transparent, non-discriminator y and competitively neutral manner and are not more 
burdensome than necessary for the kind of univer sal service defined by the Member.      
 
                                                      
∗ The section 2.2 is applied only to a major supp lier which has control over essential facilities. TN/S/O/JPN/Rev.1 
Page 84 
 
 4. Public availability of licensing criteria
 
 
 Where a licence is required, the following will be made publicly available:  
 (a) all the licensing criteria and the period of  time normally required to reach a decision 
concerning an application for a licence and 
 
 (b) the terms and conditio ns of individual licences. 
 
 The reasons for the denial of a licence will be made known to the applicant upon request. 
 5. Independent regulators
 
 
 The regulatory body is separate from, and not accountable to, any supplier of basic telecommunications services. The decisions of and the procedures used by regulators shall be 
impartial with respect to all market participants. 
 6. Allocation and use of scarce resources
 
 
 Any procedures for the allocation and use of scarce resources, including frequencies, numbers 
and rights of way, will be carried out in an obj ective, timely, transparent and non-discriminatory 
manner.  The current state of allocated frequency ba nds will be made publicly available, but detailed 
identification of frequencies allocated for specific government uses is not required.  
  TN/S/O/JPN/Rev.1 
 Page 85 
 
  
JAPAN:  ADDITIONAL COMMITMENTS 
  
A. Insurance and Insurance-Related Services
 
 
 Whenever specific commitments in the additiona l commitments column state that appropriate 
authorities will approve an application or will not rej ect a notification, the application or notification 
must meet the applicable legal criteria.  The appr opriate authorities will apply the legal criteria in a 
fair and transparent manner, and will interpret th em with a view toward allowing insurance service 
suppliers to differentiate, on the basis of the risk insured, the rates, forms and distribution of products. 
 
1. Appropriate authorities will appr ove applications for a direct response system for automobile 
insurance, and will approve payment of premiums through the use of credit cards with the policy 
effective from the date when the insurance service supplier accepts credit card payment. 
 
 A direct response system ("Tsushin-Hanbai") for automobile insurance is defined as a distribution method whereby insurance service supp liers offer their products to consumers through 
advertising media, such as newspapers and magazi nes, and through direct mail or telephone calls;  
accept applications of consumers delivered via mail or telephone calls;  and enter into contracts with 
consumers through an exchange via mail or te lephone calls, without meeting the consumers. 
 
2.
 Effective 1 April 1998, appropriate authorit ies will expand the scope of the advisory rate 
system for loading rates of commercial fire insuran ce, by lowering the minimum amount per contract 
to seven billion yen.  
 3
2. Appropriate authorities include the following sixt een products on the list of products to which 
the notification system applies with respect to the rates and riders for such products and will allow, 
within the standard processing period of ninety days, marketing of the products notified to the 
appropriate authorities (i.e., will not reject the notif ications):  medical malpractice liability insurance 
("Ishi Baisho Sekinin Hoken"), advanced loss of machinery profit insurance ("Sogyo Kaishi Chien 
Hoken"), delayed start of construction insuran ce ("Kaigyo Chien Hoken"), civil engineering 
completed risks insurance ("Doboku Kozobutsu Ho ken"), nuclear energy insurance ("Genshiryoku 
Hoken"), umbrella liability insurance ("Kigyo Hoka tsu Baisho Sekinin Hoken"), environment liability 
insurance ("Kankyo Osen Baisho Sekinin Hoken"), erection insurance ("Kumitate Hoken"), moveable 
comprehensive insurance ("Dosan Sogo Hoken"), computer comprehensive insurance ("Kompyuta 
Sogo Hoken"), boiler and turbo-set insurance ("Boile r Turbo-set Hoken"), transit insurance ("Unsoh 
Hoken"), credit card theft insurance ("Credit Ca rd Tonan Hoken"), gene ral liability insurance 
("Baisho Sekinin Hoken"), construc tion all-risk insurance ("Kensetsu Koji Hoken"), and surety bonds 
("Hosho Shoken").  
4
3. (a) By no later than 1 July 1998, a Appropriate authorities willhave  eliminate d 
obligations for members of a rating organization to use rates calculated by the rating 
organization for the provision of insurance services while allowing members of a rating 
organization to use, for the purpose of calculating rates, the statistical data collected by the 
rating organization. 
 
 (b) When Pursuant to  the necessary legislative  changes are made and their 
accompanying administrative measures come into effect to implement  subparagraph (a)  
above, the appropriate authorities will approve , within the standard processing period of 
ninety days after submission, applications  allowing all insurance service suppliers to 
differentiate, on the basis of the risk insured,  the rates, forms and distribution of products, 
without regard to whether such applications use statistical rates calculated by the rating 
organization. TN/S/O/JPN/Rev.1 
Page 86 
 
   (c)
 In the interim before the necessary le gislative changes are made and their 
accompanying administrative measures come in to effect, the appropriate authorities will 
approve, within the sta ndard processing period of ninety da ys after submission, applications 
for products in major product categories in the life and non -life insurance sectors which 
provide for the flexibility to differentiate, on th e basis of the risk insu red, the rates, forms  and 
distribution of products.  
 
 ( db) Appropriate authorities will approve applica tions for voluntary automobile insurance 
with the flexibility to differentiate, on the basi s of the risk insured, the rates, forms and 
distribution of products, including a direct response system for automobile insurance with differentiated rates (collectively referred to as "differentiated auto insurance") effective 1 
September 1997.  Differentiation on the basis of risk insured includes differentiation of rates 
outside the banded rates based on the following risk  factors:  age, sex, driving history, usage 
(e.g., commerical, personal) and pattern of use (e .g., mileage per year), geography (by region, 
i.e., Hokkaido, Shikoku , Kyushu, and Honshu, which will be divided into Tohoku, Kanto-
Koshinetsu, Hokuriku-Tokai, and Kinki-Chugoku),  vehicle type, vehicle safety features, and multi-car ownership. 
 
5.           
(a) Appropriate authorities will not permit non -life insurance subsidiaries of life 
insurance service suppliers to sell the following personal accident insurance:  
 
 (i)  personal accident insurance based on a single policy written for and/or 
endorsed1 by non-profit inter -industry associations or foundations for 
managers of corporations2; 
 
 (ii)  domestic and overseas travel a ccident insurance through travel agents;  
 
 (iii)  personal accident insurance for st udents marketed through or endorsed1 by 
schools (including all levels of schools, and including public and private 
schools), or scholastic, student or parent organizations o r associations (i.e., 
"Gakusei -Dantai", "Dosokai" and PTA);  
 
  (iv) personal accident insurance through direct response methods ("Tsushin -
 Hanbai");  
 
  (v)  group personal accident insurance excep t when the insurance subsidiaries 
are acting as lead managers  among co -insurers or solo underwriter, and 
when the insurance is sold to a group that has not held in the preceding six 
months a policy for the same or a substitutable group personal accident 
insurance product by small to medium and/or foreign insurance s ervice 
suppliers;  and  
 
  ( v i )  maturity refund personal accident insurance.  
  (b)
 Appropriate authorities will not permit l ife insurance subsidiaries of non -life 
insurance service suppliers to sell stand -alone cancer insurance and stand -alone medical 
insur ance, and the appropriate authorities will main tain the limit regarding the ratio of rider 
                                                      
1 "Endorse" means to recommend ("suisho") and/or back -up ("koe n"). 
 2 "Non -profit inter -industry associations or foundations for managers of corporations" means the 
"Zenkoku Hojinkai Sorengo", "Kyokuren Hojinkai", "Kenhojinkai Rengokai", "Tan -i Hojinkai", "Nozeikyokai 
Rengokai", "Burokku -kai" and "Nozeikyokai".   TN/S/O/JPN/Rev.1 
 Page 87 
 
 
benefits to base policy benefits that had existed  before the new Insur ance Business Law came 
into force on 1 April 1996.  
  (c)
 Appropriate authorities will terminate  the measures3 to avoid radical change in the 
third sector as described in subpar agraphs (a) and (b) two and one -half years after the date 
when the necessary legislative changes are made and their accompanying administrative 
measures come into effect as de scribed in paragraph 4, on condition that all the following 
measures will have been implemented by that da te.  Isolated instances of minor divergence 
with respect to the standard processing period of  the measures set out in subparagraphs (i), 
(iii)(B), or (v) below do not constitute a failure to implement these measures for the purpose 
of this paragraph.  
 
  (i)  the appropriate authorities approve, within the standard processing period of 
ninety days, applications for d ifferentiated auto insurance as describ ed in 
subparagraph 4(d);  
 
  (ii)  the appropriate authorities have lowered the minimum insured amount per 
contract required for application of the advisory rate system for commercial 
fire insurance as described in paragraph 2;  
   (iii)
 with respect to the n otification system, the appropriate authorities:  
 
  (A)  have put into effect the notification system with respect to the last six 
products set out in paragraph 3;  and  
 
   (B)  allow, within the standard period of ninety days, marketing of the 
sixteen produ cts set out in paragraph 3 notified to the appropriate 
authorities (i.e., will not reject the notifications);  
 
  (iv)  the necessary legislative changes are made and their accompanying 
administrative measures come into e ffect to eliminate obligations for 
members of a rating organization to u se rates calculated by the rating 
organization as described in paragraph 4;  and  
   (v)
 with respect to applications for d ifferentiated products or rates, the 
appropriate authorities approve, within the standard period of  ninety days, 
applications submitted.  
 
 In the event that no applications or notific ations have been submitted by ninety days before 
the above -mentioned date, the measures in subparagraphs  (iii)(B) and (v) will be considered to have 
been implemented.  
 
64. If an insurance service supplier has submitted doc uments to appropriate authorities related to 
insurance products or rates, which the insurance servi ce supplier considers to be an application, the 
insurance service supplier may make a request to the appropriate authorities to determine its status.  
The appropriate authorities will respond without undue  delay to such a request and indicate whether 
they consider the documents to constitute a formal application. 
 
                                                      
 3 The "measures" do not apply to group long -term disability insurance ("Dantai Choki Shogai Shotoku 
Hosho Hoken") and income indemnity insurance ("Shotoku Hosho Hoken"), including individual long term 
disability insurance ("Choki Shogai Tokuyaku").  
 TN/S/O/JPN/Rev.1 
Page 88 
 
 B. Banking and Other Financial Services
 
 (excluding Insurance and Insurance-Related Services) 
 1. With respect  to the assets of Employees' Pe nsion Funds (hereinafter referred to as "Funds") 
qualified by appropriate authorities to be managed by discretionary investment management service 
suppliers, the eight-year qualification requirement w ith respect to the required duration of the Funds 
following their establishment is reduced to three years. 
 2. The 
There is a  ceiling of 1/2 of total assets with respec t to the assets of Funds which can be 
managed by discretionary investme nt management service suppliers .  The ceiling will be  has been  
eliminated.  by March 1999.  
 
3. No asset allocation guidelines are applied to  individual pension fund management service 
suppliers with respect to the management of fund assets of the Government Pension Investment 
Fund  Pension Welfare Service Public Corporation  (excluding the commingled fund management of 
insurance companies) or of the assets of Funds (excluding the commingled fund management of 
insurance companies) which can be managed by discretionary investment management service 
suppliers. 
 
4. Investment trust management services and discretionary investment management services may be supplied by one entity if that entity sa tisfies the relevant prudential provisions of Japanese 
Laws and the prudential standards set  out by appropriate authorities. 
 5. Appropriate authorities permit the Government Pension Investment Fund Pension Welfare 
Service Public Corporation  to allow investment advisory companies to participate in the management 
of its fund assets through a framework designated by relevant Japanese laws and regulations .  
through a variation on the "Shiteitan" framework.  At  the time of the next comp rehensive review of the 
Japanese pension system in 1999, this scheme would  be reviewed.  
 
 "Shiteitan" is a designated money trust for se parate investment management provided by trust 
banks.  Under "Shiteitan", beneficial owners do not specify individual objects of stocks, bonds or 
other financial instruments to be purchased.  Tr ust banks are permitted to guarantee the principal of 
"Shiteitan" under domestic laws and regulations.  
 
6. Appropriate authorities will fully utilize the ex isting mechanisms available to them to respond 
expeditiously to accommodate innovations in securiti es products, while ensuring the most appropriate 
supervision of markets from prudential viewpoints.  TN/S/O/JPN/Rev.1 
 Page 89 
 
  
UNDERSTANDING ON COMMITMENTS IN FINANCIAL SERVICES 
 
 Participants in the Uruguay Round have been enabled to take on specific commitments with 
respect to financial services under the General Agr eement on Trade in Services (hereinafter referred 
to as the "Agreement") on the basis of an alternativ e approach to that covered by the provisions of 
Part III of the Agreement.  It was agreed that this  approach could be applied subject to the following 
understanding:  
 (i) it does not conflict with the provisions of the Agreement; 
  (ii) it does not prejudice the right of any Me mber to schedule its specific commitments in 
accordance with the approach unde r Part III of the Agreement; 
  (iii) resulting specific commitments shall apply on a most-favoured-nation basis; 
 
 (iv) no presumption has been created as to the degree of liberalization to which a Member 
 is committing itself under the Agreement. 
 
 Interested Members, on the basis of negotiati ons, and subject to conditions and qualifications 
where specified, have inscribed in  their schedule specific commitmen ts conforming to the approach 
set out below. 
 A. Standstill 
 
  Any conditions, limitations and qualificati ons to the commitments noted below shall be 
limited to existing non-conforming measures. 
 B. Market Access  
 
 Monopoly Rights 
 1. In addition to Article VIII of the Agreement, the following shall apply: 
  Each Member shall list in its schedule pert aining to financial services existing monopoly 
rights and shall endeavour to eliminate them  or reduce their scope.  Notwithstanding 
subparagraph 1(b) of the Annex on Financial Services, this paragraph applies to the activities 
referred to in subparagraph 1(b)(iii) of the Annex. 
 
 Financial Services purchased by Public Entities 
 2. Notwithstanding Article XIII of the Agreemen t, each Member shall ensure that financial 
service suppliers of any other Member established in  its territory are accorded most-favoured-nation 
treatment and national treatment as regards the pur chase or acquisition of financial services by public 
entities of the Member in its territory.   Cross-border Trade 
 
3. Each Member shall permit non-resident s uppliers of financial services to supply, as a 
principal, through an intermediary or as an inte rmediary, and under terms and conditions that accord 
national treatment, the following services:  TN/S/O/JPN/Rev.1 
Page 90 
 
  (a) insurance of risks relating to: 
 
  (i) maritime shipping and commercia l aviation and space launching and freight 
(including satellites), with such insurance to cover any or all of the following:  
the goods being transported, the vehi cle transporting the goods and any 
liability arising therefrom;  and 
 
  (ii) goods in international transit;  
 (b) reinsurance and retrocession and the services auxiliary to insurance as referred to in 
subparagraph 5(a)(iv) of the Annex; 
 
 (c) provision and transfer of financial information and financial data processing as 
referred to in subparagraph 5( a)(xv) of the Annex and a dvisory and other auxiliary 
services, excluding intermediation, relating to  banking and other financial services as 
referred to in subparagraph 5(a)(xvi) of the Annex. 
 4. Each Member shall permit its residents to purchase in the territory of any other Member the 
financial services indicated in: 
  (a) subparagraph 3(a); 
 
 (b) subparagraph 3(b);  and  
 (c) subparagraphs 5(a)(v) to (xvi) of the Annex. 
  Commercial Presence 
 
5. Each Member shall grant financial service suppliers of any other Member the right to 
establish or expand within its territory, including through the acquisition of existing enterprises, a 
commercial presence.  
6. A Member may impose terms, conditions and procedures for authorization of the 
establishment and expansion of a commercial presence in so far as they do not circumvent the Member's obligation under paragraph 5 and they are consistent with the other obligations of this 
Agreement. 
 
 New Financial Services 
 
7. A Member shall permit financial service supp liers of any other Member established in its 
territory to offer in its territory any new financial service. 
 
 Transfers of Information and Processing of Information 
 
8. No Member shall take measures that preven t transfers of information or the processing of 
financial information, including transfers of data by electronic means, or that, subject to importation 
rules consistent with international agreements, prevent transfers of e quipment, where such transfers of 
information, processing of financial information or transfers of equipment are necessary for the conduct of the ordinary business of a financial service supplier.  Nothing in this paragraph restricts the 
right of a Member to protect personal data, pers onal privacy and the confidentiality of individual 
records and accounts so long as such right is not used  to circumvent the provisions of the Agreement. 
  TN/S/O/JPN/Rev.1 
 Page 91 
 
 
 Temporary Entry of Personnel 
 
9. (a) Each Member shall permit temporary entry into its territory of the following 
personnel of a financial service supplier of any other Member that  is establishing or 
has established a commercial presence in the territory of the Member: 
 
  (i) senior managerial personnel possessing proprietary information essential to 
the establishment, control and operation of the services of the financial service supplier;  and 
 
  (ii) specialists in the operation of the financial service supplier.  
 (b) Each Member shall permit, subject to the availability of qualified personnel in its 
territory, temporary entry into its territory of the following personnel associated with 
a commercial presence of a financial service supplier of any other Member: 
 
  (i) specialists in computer services, telecommunication services and accounts of 
 the financial service supplier;  and 
 
  (ii) actuarial and legal specialists.   Non-discriminatory Measures 
 
10. Each Member shall endeavour to remove or  to limit any significant adverse effects on 
financial service suppliers of any other Member of: 
 
 (a) non-discriminatory measures that prevent financial service suppliers from offering in 
the Member's territory, in the form dete rmined by the Member, all the financial 
services permitted by the Member; 
 
 (b) non-discriminatory measures that limit the expansion of the activities of financial 
service suppliers into the entire territory of the Member; 
 
 (c) measures of a Member, when such a Memb er applies the same measures to the supply 
of both banking and securities services, and a financial service supplier of any other 
Member concentrates its activities in the provision of securities services;  and 
  (d) other measures that, although respecting the provisions of the Agreement, affect 
adversely the ability of financial service supp liers of any other Member to operate, 
compete or enter the Member's market;   
 
provided that any action taken under this paragraph would not unfairly  discriminate against financial  
service suppliers of the Member taking such action. 
 
11. With respect to the non-discriminatory measur es referred to in subparagr aphs 10(a) and (b), a 
Member shall endeavour not to limit or restrict the present degree of market opportunities nor the 
benefits already enjoyed by financial service suppliers  of all other Members as a class in the territory 
of the Member, provided that this commitment does not result in unfair discrimination against 
financial service suppliers of the Member applying such measures. 
 TN/S/O/JPN/Rev.1 
Page 92 
 
 C. National treatment 
 
1. Under terms and cond itions that accord national treatment, each Member shall grant to 
financial service suppliers of any other Member established in its territory access to payment and 
clearing systems operated by public entities, and to official funding and refinancing facilities available 
in the normal course of ordinary business.  This pa ragraph is not intended to confer access to the 
Member's lender of last resort facilities. 
 2. When membership or participation in, or  access to, any self-regulatory body, securities or 
futures exchange or market, clearing agency, or any other organization or association, is required by a 
Member in order for financial service suppliers of  any other Member to supply financial services on 
an equal basis with financial service suppliers of the Member, or when the Member provides directly 
or indirectly such entities, privileges or advantag es in supplying financial services, the Member shall 
ensure that such entities accord national treatment to  financial service suppliers of any other Member 
resident in the territory of the Member. 
 
D. Definitions  
 
 For the purposes of this approach: 
 1. A non-resident supplier of financial servi ces is a financial service supplier of a Member 
which supplies a financial service into the territory  of another Member from an establishment located 
in the territory of another Member, regardless of whether such a financial service supplier has or has 
not a commercial presence in the territory of the Me mber in which the financial service is supplied. 
 
2. "Commercial presence" means an enterprise w ithin a Member's territory for the supply of 
financial services and includes wholly- or partly-owned  subsidiaries, joint vent ures, partnerships, sole 
proprietorships, franchising oper ations, branches, agencies, representative offices or other 
organizations. 
 
3. A new financial service is a service of a fina ncial nature, including services related to existing 
and new products or the manner in which a product is  delivered, that is not supplied by any financial 
service supplier in the territory of a particular Member  but which is supplied in the territory of another 
Member.  
 
   TN/S/O/JPN/Rev.1 
 Page 93 
 
  
 
MFN EXEMPTION LIST OF JAPAN
 
 
1. Japan submits the draft List of MFN exemption pursuant to Article II and the Annex on 
Article II Exemptions of the General Agreemen t on Trade in Services (GATS), and Annex on 
Negotiations on Maritime Transport Services.  
2. Japan reserves the right to revise its MFN exem ption list, prior to the outcome of current 
round, in light of developments in the negotiations , or for the benefit of transparency and other 
technical clarity. Japan is ready to consider im proving its MFN exemption list, depending on other 
Members’ offers of specific commitments and improvements in MFN exemption lists and the overall outcome of the negotiation. 
 
  
  TN/S/O/JPN/Rev.1 
Page 94 JAPAN - LIST OF ARTICLE II (MFN) EXEMPTIONS 
 
Sector or sub-
sector Description of measure indicating its 
inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for 
the exemption 
Maritime cabotage services
1 Right of engaging in maritime cabotage services 
is reserved to Japanese vessels, except for 
vessels of a limited number of countries which 
are granted right of limited access pursuant to 
treaties of friendship, commerce and navigation 
with Japan. All countries This measure shall be 
maintained as long as the 
treaties referred to in the 
second column remain in 
force. While maritime cabotage services 
are generally not permitted to 
foreign vessels, it is a well 
established international practice 
for major trading partners to grant 
limited access to maritime cabotage 
services to foreign vessels on  
reciprocal basis or for other 
considerations.  
 
International 
freight forwarding 
services An operation permit or governmental 
registration for international freight forwarding 
services (including services related to 
multimodal transport services2) is granted only 
to those firms of the countries in which 
Japanese firms are eligible for such permit or 
qualified for such registration. All countries3 Termination of this measure 
shall be considered depending 
upon the outcome of present 
and subsequent rounds of 
negotiations for trade 
liberalisation. Some major trading partners do not 
accord Japanese nationals 
satisfactory access to the supply of 
international freight forwarding 
services (including services related 
to multimodal transport services2) 
in their territories. 
 
International shipping services 
(including 
passenger 
transportation and 
freight 
transportation 
services) Restriction or prohibition of a) entry in Japanese 
ports and b) loading or unloading of cargoes in 
Japanese ports for a designated period may be 
imposed as a countermeasure on operators of 
vessels who belong to the country in which 
interests of Japanese operators continue to be 
substantially damaged, in spite of prior 
notification of taking such measure, under 
unfavourable treatment imposed on them by that 
country or by local authorities or similar entities 
of that country. All countries Termination of this measure 
shall be considered depending 
upon the outcome of present 
and subsequent rounds of 
negotiations for trade 
liberalization. Some major trading partners may 
impose unfavourable treatment on 
Japanese vessels operators in their 
territories. 
__________ 
                                                      
1 “Maritime cabotage services” covers trans portation of passengers or goods between a port located in Japan and another port loc ated in Japan and traffic with passengers aboard 
originating and terminating in the same port located in Japan. 
2 "Multimodal transport services" means freight transport services  combining international maritime transport and road/railroad transport, provided on ‘door to door’ basis by a 
multimodal transport operator (as defined in paragraph 2 of Note to  the specific commitments in the sectors of maritime transpo rt services and maritime auxiliary transport services in the schedule 
of specific commitments of Japan).  
3 Note (Information provided for transparency purpose): 
An operation permit or governmental registration referred to in this  column will be granted to the firms of any other Member ma king commitments for intern ational freight forwarding 
services without any limitation under th e Agreement after the full implementation of these co mmitments is confirmed.