2023 Hokkaido Training Sale
Sale Holder: Hidaka Horse Breeders’ Association (HBA)
Iburi Breeders’ Association (IBA)
Tokachi Breeders’ Association
Sale Location: JRA Sapporo Racecourse
Dates and Times:
May 21 (Sun) (Pre-sale Inspection)
11:00～ 15:00
Horses available for inspection at stables;
On-site Repository access available
22 (Mon) (Breeze-ups)
9:00～ 16:00
Horses available for inspection at stables;
On-site Repository access available
11:00～
Breeze-ups
23 (Tue) (Sale)
8:00～ end of sale
10:00～

Horses available for inspection at stables;
On-site Repository access availableSaleThe on-line catalogue, along with photos and videos, as well as general information
including results from past sales can be seen on the HBA's main website at :http://www.hba.or.jp/english/index.html
On-line repository access available starting May 18 (Thu) on the HBA's main
website at: http://www.hba.or.jp/english/index.html〈 Notice to Sale Participants〉
1. Buyer Registration
Parties wishing to register as a buyer at the sale must either provide a certifier
approved by the sale holder or pay a 50% deposit according to the expectednumber and value of purchases at the sale. However, buyers with past purchaserecords may be exempt from this requirement. If you are interested in purchasingat the sale, please contact HBA agent Ms. Satomi Oka (satomi@bloodstock.jp) or
send the Sale Participation Agreement Form included in this catalogue and alsoavailable for download at http://www.hba.or.jp/english/pdf/spa.pdf to the HBA atleast 15 days prior to the Sale, and the HBA will be in contact with you. In addition,1

if you wish to have an authorized agent bid and purchase on your behalf at thesale, you will need to submit the Agent Authorization Form also included in thiscatalogue and available for download at http://www.hba.or.jp/english/pdf/aaf.pdf⇒Please refer to Articles 15 and 16 of the Conditions of Sale

【 Important】
・ Entry to the Sale will be limited to Buyers who have registered prior to the Saleand related personnel.
・ Buyer Registration must be completed at least 15 days prior to the Sale.
・ Please note that you will not be able to register on the day of the Sale. Any one
considering making a purchase is requested to kindly register in advance.
【 COVID-19 Countermeasures within the Sales Venue】
・ Your cooperation with temperature checks and disinfecting of hands whenentering the grounds is very much appreciated.

・ Please refrain from attending if you may have contracted a viral infection or
have any symptoms associated with viral infections or are feeling unwell.
・ The wearing of masks will be left up to each individual sale attendee, but yourconsideration of others within the sales facilities where conditions may becrowded, including being mindful of speaking loudly without a mask or whensneezing or coughing, will be much appreciated.
・ All seats within the sales venue will be spaced for social distancing.
・ Sales officials and staff will be wearing masks when speaking and working inclose proximity with Buyers and other related attendees.
We appreciate your cooperation and understanding. We will make further
announcements should future circumstances require us to change the sale sformat.
2. Information on Sale Horses
The following information (a)-(e) on sale horses will be printed and distributed orannounced the morning of the sale for buyers’ reference.
(a) Body Measurements (Height, Heart girth, Cannon circumference)(b) Weight(c) Seller ’s preferred starting price (in yen)(d) Availability of repository material:
Repository material (22 or 30 radiographs of the limbs, upper airway
endoscopy video) may be voluntarily submitted by sellers. Information will be2

provided on which horses have had repository material submitted.
⇒Please refer to Article 4 of the Conditions of Sale

On-site Repository Operating Hours:
May 21 (Sun)11:00～ 15:00
22 (Mon)9:00～ 16:00
23 (Tue)
8:00～ end of saleOn-line repository access (from May 18) at: http://www.hba.or.jp/english/index.html* Note: (i) The repository material will have been taken between early Apriland early May.
(ii)The repository is open to Buyers, Authorized Agents, trainers andveterinarians.
(e) Vices, Diseases
a. Vices (Cribbing, Weaving, Box-Walking, Self-Biting)b. Eye abnormalities (Cataracts, Amaurosis, Glaucoma ), Periodic Ophthalmia(Moonblindness), blindness in at least one eyec. Castrationd. History of surgery under general anesthesia
e. Any other condition deemed relevant by the Sale Holder⇒

Please refer to Article 17 of the Conditions of Sale(f) Anabolic Steroid Testing
All horses offered in this Sale have undergone blood testing in early April
with no anabolic steroids* from an exogenous source being detected. (*Theanabolic steroids in this case refer to the substances listed in <Appendix 2>of the Conditions of Sale.)⇒Please refer to Article 4 (Paragraphs 6-8) and Appendix 2 in the Conditions of Sale

3. Horse Inspection
Horses can be inspected at the stables during the following times:May

21 (Sun)11:00～ 15:00

22 (Mon)9:00～ 16:00

23 (Tue)

8:00～ end of sale

4. Bidding in the Sale
A list of the sellers’ preferred starting prices will be distributed on the day of thesale and bidding will start from this price. Bids can be advanced by one hundred
thousand (100,000) yen or multiples thereof.
⇒Please refer to Articles 11, 18 and 19 in the Conditions of Sale

5. Re-sale
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The “re-sale” system gives buyers a chance to purchase horses that have gone
through the ring once and were unsold. If interested, a registered buyer canrequest for the seller to put the unsold horse up for re-sale, and if the seller agrees,
the horse can be offered again as a re-sale horse as long as it is in the same saleon the same day. A buyer wishing to request a re-sale should, after reaching anagreement with the seller of the horse on the starting bidding price for the re-sale,promptly notify the sale holder of the request. As re-sale horses will be offeredduring the regular course of the sale, buyers are asked to refer to announcements
by the sale holder for information on the timing of re -sales. Any and all registeredbuyers are allowed to join the bidding on a re-sale horse.
⇒Please refer to Article 12 in the Conditions of Sale

6. Purchase Settlement and Delivery of Horse⇒

Please refer to Articles 20 and 21 in the Conditions of Sale

7. Problems with Purchased Horses⇒

Please refer to Articles 23, 24 and 25 in the Conditions of Sale

8. Insurance for complimentary boarding period (Training Sale Bridge Insurance)
The Sale Holder will, at its own cost, provide insurance against death or loss ofracing ability of the purchased horse resulting from any accidents which occur
during the initial complimentary boarding period described in Artic le 21 Paragraph
3 of the Conditions of Sale. In the event an insurance payment is made, it will firstbe received by the Sale Holder, who will then send the payment to the successful
bidder of the horse.
⇒Please refer to Article 22 and Appendix 3 in the Conditions of Sale

9. Consumption Tax (Tax Refund Procedure for Foreign Buyers)
In Japan, a 10% consumption tax is applicable on sales and service fees, including
purchase of horses at sales. As such, buyers of horses at sales in Japan will beasked to pay 10% tax in addition to the price of the horse. However, there is a way
to apply for a refund of the consumption tax if the horse was purchased to beexported out of Japan. The refund is also applicable to consumption tax paid on
boarding fees and export costs of the horse to be exported. The following is a brief
explanation of the consumption tax refund procedure:
1) The buyer needs to submit to the Japanese tax authorities a No tification ofTaxable Operation Form (“Form 1”) to declare himself/herself as a taxable
4entity in Japan. (The buyer first needs to be a taxable entity in order to receivea tax refund.)
2) The buyer also needs to submit a Notification of Tax Agent Form ( “Form 9”)
appointing someone as his/her tax agent in Japan (someone who can represent
the buyer on tax-related matters in Japan).
3) These forms must be signed by the buyer and will have to be submitted by theend of the year the buyer first purchases horses in Japan. (The name of thebuyer appearing on these forms should coincide with the name of the buyer ofthe horse at the sale.)4) Once the above forms have been submitted, each year, the tax agent will need
to obtain the necessary tax exemption applicat ion form from the tax authorities
and submit the completed form along with records of the buyer ’s expenditures
for the past year roughly within the two month period following the end of said
year. (Such records will include invoices and purchase agreements for horses
purchased, invoices for boarding fees and export costs and records of paymentreceived for these costs.)5) It will take several months for the application to be reviewed and approved by
the tax authorities. Once the refund has been approved, t he tax authorities will
send the refund amount to the designated account of the tax agent. The buye rwill receive the refund not directly, but through the tax agent.

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