Order of the Ministry of Finance, the Ministry of Health, Labor and Welfare, the Ministry of Agriculture, Forestry and Fisheries, the Ministry of Economy, Trade and Industry, the Ministry of Land, Infrastructure, Transport and Tourism and the Ministry of the Environment No. 3 of November 30, 2007 Ministerial Order on Regular Reporting by Large Volume Generators of Food Waste Based on the provisions of Article 9 of the Act on Promotion of Recycling and Related Activities for Treatment of Recyclable Food Resources (Act No. 116 of 2000), the Ministerial Order on Regular Reporting by a Large Volume Generator of Food Waste is established as follows:

(Regular Reporting) Article 1 The report under the provisions of Article 9, paragraph (1) of the Act on Promotion of Recycling and Related Activities for Treatment of Cyclical Food Resources (referred to below as the "Act") must be submitted, using appended form, by the end of June of each fiscal year.

Article 2 (1) The matters specified by order of the competent ministry as referred to in Article 9, paragraph (1) of the Act are the following matters for the previous fiscal year: (i) the amount of food waste, etc. generated (meaning the value calculated by the following formula); Formula A+B+C+D+E Symbols of mathematical formula A: the implemented amount of recycling of cyclical food resources (meaning the sum of the amount of cyclical food resources used as raw materials for specified fertilizers and feeds, etc. and the amount of cyclical food resources transferred to be used as raw materials for specified fertilizers and feeds, etc. among food waste, etc. generated in the course of business activities; the same applies in item (iv), (F) and item (v)) B: the implemented amount of heat recovery of cyclical food resources (meaning the sum of the amount of cyclical food resources that has been used to obtain heat as conforming to the standards prescribed in Article 2, paragraph (6), item (i) of the Act and the amount of cyclical food resources transferred to be used to obtain heat as conforming to the standards prescribed in item (ii) of the same paragraph, among food waste, etc. generated in the course of business activities; the same applies in item (iv), (G) and item (vi)) C: the implemented amount of reduction of food waste, etc. (meaning the amount of food waste, etc. that has been reduced by the method prescribed in Article 2, paragraph (7) of the Act, among food waste, etc. generated in the course of business activities; the same applies in item (iv), (H) and item (vii)) D: the implemented amount other than that of recycling and related activities for treatment of cyclical food resources (meaning the sum of the amount of cyclical food resources used as raw materials for products other than specified fertilizers and feeds, etc. and the amount of cyclical food resources transferred to be used as raw materials for products other than specified fertilizers and feeds, etc., among food waste, etc. generated in the course of business activities; the same applies in item (iv), (I)) E: implemented amount of disposal of food waste, etc. as waste (ii) the net sales, the quantity of manufacture and other values that have a close relationship with the amount of food waste, etc. generated as a result of business activities; (iii) the generation unit of food waste, etc. (meaning the value obtained by dividing the amount stated in item (i) by the value stated in the preceding item); (iv) the amount of implemented reduction of generation of food waste, etc. (meaning the amount obtained by multiplying the value stated in item (ii) by the value obtained by subtracting the value stated in the preceding item from the value obtained by dividing the amount of generated food waste, etc. (meaning the value calculated by the following formula) in fiscal year 2007 (in cases where a food-related business operator has newly commenced business in fiscal year 2008 or later, or a food-related business operator has succeeded to the business of food-related business operation from another food-related business operator through a merger, split, inheritance, or transfer, the fiscal year containing the date of the commencement of the business or the fiscal year containing the date of the merger, split, inheritance, or transfer; referred to below as the "base fiscal year" in this Article) by the net sales, the quantity of manufacture and other values that have a close relationship with the amount of food waste, etc. generated as a result of business activities in the base fiscal year (limited to a value of the same type as the value stated in item (ii)). Formula F+G+H+I+J Symbols of mathematical formula F: the implemented amount of recycling of cyclical food resources in the base fiscal year G: the implemented amount of heat recovery of cyclical food resources in the base fiscal year H: the implemented amount of reduction of food waste, etc. in the base fiscal year I: the implemented amount other than that of recycling and related activities for treatment of cyclical food resources in the base fiscal year J: the implemented amount of disposal of food waste, etc. as waste in the base fiscal year (v) the implemented amount of recycling of cyclical food resources; (vi) the implemented amount of heat recovery of cyclical food resources; (vii) the implemented amount of reduction of food waste, etc.; (viii) the implementation rate of the recycling and related activities for treatment of cyclical food resources (meaning the rate obtained by dividing the sum of the amounts stated in items (iv), (v), and the preceding item and the amount obtained by multiplying the amount stated in item (vi) by 0.95 by the sum of the amounts stated in items (i) and (iv)); (ix) the manufactured quantity of specified fertilizers and feed, etc. obtained by recycling of cyclical food resources, and the calorific value obtained by heat recovery from cyclical food resources (if the calorific value is converted into electricity, the quantity of the electricity); (x) the status of observance of the matters that should be standards of judgment prescribed in Article 7, paragraph (1) of the Act and other initiatives implemented to promote the recycling and related activities for treatment of cyclical food resources; (xi) whether or not the business operator falls under any of the items in the following article as a food-related business operator that continuously sells goods or arranges sales and provides management guidance under a contract based on standard form terms and conditions (referred to as the "franchisor" in the following article).

(Provisions on Standard Form Terms and Conditions) Article 3 (1) The provisions specified by order of the competent ministry as referred to in Article 9, paragraph (2) of the Act are as stated in the following items: (i) provisions to the effect that the franchisor gives guidance or advice to the franchisees with regard to the disposal of food waste, etc.; (ii) provisions to the effect that the franchisors and franchisees work in coordination with regard to the disposal of food waste, etc.; (iii) provisions which prescribe that the provisions of item (i) or the preceding item are to be stated in contracts other than those based upon the standard form terms and conditions concluded between the franchisors and the franchisees and that the provisions of the contract are to be complied with; (iv) the provisions referred to in item (i) or (ii) are included in the environmental policy or the code of conduct established by the franchisor, and the provisions are to be in compliance with the environmental policy or the code of conduct; (v) regarding the treatment of food waste, etc., the provisions to comply with the manual established by the franchisor that states that measures are taken to promote the recycling and related activities for treatment of cyclical food resources based on the Act.

Supplementary Provisions This Ministerial Order comes into effect on the date on which the Act Partially Amending the Act on Promotion of Recycling and Related Activities for Treatment of Cyclical Food Resources (Act No. 83 of 2007) comes into effect (December 1, 2007). Supplementary Provisions This Ministerial Order comes into effect on the date of promulgation. Supplementary Provisions (Effective Date) (1) This Ministerial Order comes into effect on April 1, 2012. (Transitional Measures) (2) Prior laws may continue to govern the periodic reporting relating to the fiscal year ending on or before March 31, 2012, notwithstanding the provisions of Remarks 4 of the appended form of the Ministerial Order on Periodic Reporting by Large Volume Generators of Food Waste amended by this Ministerial Order. Supplementary Provisions This Ministerial Order comes into effect on the date of promulgation. Supplementary Provisions (Effective Date) (1) This Ministerial Order comes into effect on April 1, 2014. (Transitional Measures) (2) Prior laws may continue to govern the periodic reporting relating to the fiscal year ending on or before March 31, 2014, notwithstanding the provisions of Remarks 4 of the appended form of the Ministerial Order on Periodic Reporting by a Large Volume Generator of Food Waste, etc. amended by this Ministerial Order. Supplementary Provisions This Ministerial Order comes into effect on the date of promulgation, and applies from the report referred to in Article 1 of the Ministerial Order on Periodic Reporting by a Large Volume Generator of Food Waste, etc. submitted on or after the same date pursuant to the provisions of the same Article as amended by this Ministerial Order. Supplementary Provisions This Ministerial Order comes into effect on the date of promulgation. Supplementary Provisions This Ministerial Order comes into effect on the date of promulgation, and applies from the report referred to in Article 1 of the Ministerial Order on Periodic Reporting by a Large Volume Generator of Food Waste, etc. submitted in or after the fiscal year following the fiscal year that includes the effective date pursuant to the provisions of the same Article after its amendment by this Ministerial Order. Supplementary Provisions This Ministerial Order comes into effect on the date on which the Act Partially Amending the Fertilizer Control Act comes into effect (December 1, 2020). Supplementary Provisions This Ministerial Order comes into effect on the date of promulgation. Supplementary Provisions This Ministerial Order comes into effect on the date of promulgation. Appended form (Related to Article 1)