Performances, etc. at dance instruction institutes
The fee for performances of works at dance instruction institutes, etc. which have equipment for the purpose of offering floor space for customers to dance, with the principal purpose of teaching dance to customers, shall be a sum equal to the amount obtained by adding to the amount calculated hereafter, the amount equivalent to the consumption tax, per place of performance or per place of exhibition as a general rule,. (1)
(a) In the event of an institute having more than 12 dance instructors, the fee shall be a sum equal to the amount obtained by adding to the applicable fee for charge "10 to 12 persons," the applicable fee for charge "1 to 3 persons" for each additional 3 dance instructors or part thereof. (b) In the event of the lesson fee for 30 minutes exceeding ¥3,000, the fee shall be a sum equal to the amount obtained by adding to the applicable fee for charge “Not exceeding ¥3,000,” ioo of the applicable fee for charge "Not exceeding ¥1,000" for each additional ¥1,000 or part thereof.
5.

(a) In the event of the floor space exceeding 300 sq.m. but not more than 900 sq.m., the fee shall be a sum equal to the amount obtained by adding to the fee for charge "Not exceeding 300 sq.m.," the fee for charge "Not exceeding 60 sq.m." for each additional 150 sq.m. (b)  In the event of the floor space exceeding 900 sq.m., the fee shall be a sum equal to the amount obtained by adding to the fee for charge "Not exceeding 900 sq.m.," the fee for charge "Not exceeding 300 sq.m." (c) In the event of the lesson fee for 30 minutes exceeding ¥3,000, the fee shall be a sum equal to the amount obtained by adding to the rates for charge “Not exceeding ¥3,000,” 100 of the rates for charge “Not exceeding ¥1,000'' for each additional ¥1,000 or part thereof. (ii) In the event above (1) does not apply, the fee shall be determined on a per-work and per-performance basis as follows. (i) The fee for a performance not exceeding 5 minutes is shown on the
Notwithstanding (i) above, the fee for performances by means of (ii) legitimately recorded phonograms whose playing time does not exceed 5 minutes is shown on the following table:
(iii) Notwithstanding (i) above, the fee for showing of videograms whose 60 playing time does not exceed 5 minutes, shall be 100 of the fee mentioned in (i) above. (2) The fee per work per performance whose playing time exceeds 5 minutes (iv) shall be a sum equal to the amount obtained by adding to the fee for use of a work whose playing time does not exceed 5 minutes, the same fee for each additional 5 minutes or part thereof.
Notes for Performances, etc.at dance instruction institutes
Number of dance instructors
(i) The number of dance instructors shall be the total of persons who teach dancing and receive compensation, regardless of what they may be called. (ii) With regard to the number of dance instructors, those who fall under (i) above and work for more than 4 days a week (regardless of the number of hours he/she works in a day) shall be counted as one, and those who work for not exceeding 3 days a week shall be counted as 0.5. The number of instructors shall be obtained by totaling the number of instructors calculated by this method. Fractions less than 1 shall be rounded up.
Floor space
(iii)   Floor space shall mean the area of the place principally intended for dancing.
Lesson fee for 30 minutes
(iv) Lesson fee for 30 minutes shall be a fee (exclusive of the consumption tax) paid by customers for dance lessons, regardless of what they may be called, and shall be a sum equal to the fee for a 30-minute lesson calculated based on the fee paid for one lesson. In the event the fee is classified into categories, it shall be the arithmetic mean.