ANNEX IV C JAPAN S SCHEDULE OF SPECIFIC COMMITMENTS EXPLANATORY NOTES

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1 ANNEX IV C JAPAN S SCHEDULE OF SPECIFIC EXPLANATORY NOTES 1. Alphabets indicated against individual sectors or subsectors and numbers in brackets are references to the Services Sectoral Classification List (GATT Document MTN.GNS/W/120, dated 10 July 1991) and the Provisional Central Product Classification (Statistical Papers 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 commitments, but shall not be construed as being a part of the specific commitments. 2. The scheduling of specific commitments follows the Guidelines for the Scheduling of Specific Commitments (WTO Document S/L/92, dated 28 March 2001). The Guidelines shall not, however, be construed as being legally binding. 3. The modes of supply 1), 2), 3) and 4) indicated in this Schedule correspond respectively to the supply of services defined in (i), (ii), (iii) and (iv) of subparagraph (o) of paragraph 6 of Article The entry Unbound* means unbound due to lack of technical feasibility. 5. The use of ** against individual CPC codes indicates that the specific commitment for that code does not extend to the total range of services covered under that code. 6. Measures affecting (a) Passenger transport services by air; (b) Freight transport services by air; and (c) Rental/Leasing services of aircraft with crew/operator are not listed in this Schedule, as these are measures affecting traffic rights or measures affecting services directly related to the exercise of traffic rights to which this Agreement does not apply. The commitment for Freight Transport Agency services does not include freight forwarding services by air transport services. 7. Cabotage services in the maritime transport sector are not listed in this Schedule, as Chapter 7 does not apply to those services. 418

2 8. A person who is permitted to supply road freight transportation services, may also engage in the activities of pick-up, delivery, sorting, conveyance and distribution of freight, in accordance with the specific commitments in road freight transportation services. The following conditions apply in this respect: (a) no private operators shall use postal services as the name for services provided by them; and (b) no private operators shall be engaged in pick-up, transport, delivery, sorting, conveyance and distribution of correspondence or letters specified in paragraphs 1, 2 and 3 of Article 5 of the Postal Law (Law No. 165, 1947). 9. The Postal, Postal Savings and Postal Insurance Services are not listed in this Schedule as these services are supplied in the exercise of governmental authority to which this Agreement does not apply. 419

3 Modes 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 SECTION I. HORIZONTAL ALL SECTORS INCLUDED IN THIS SCHEDULE for research and development subsidies There may be limitations on the treatment accorded to the service suppliers who have the right of permanent residence in Singapore, where Japan adopts or maintains measures pursuant to its domestic laws and regulations whose implementation would be prejudiced if the treatment accorded to service suppliers who have the right of permanent residence in Singapore is equivalent to the treatment accorded to service suppliers who are nationals of Singapore. 420 Such measures include those pursuant to subparagraph 3.2 of Article 27 of the Foreign Exchange and Trade Law (Law No. 228, 1949). In respect of service suppliers who have the right of permanent residence in Singapore, to whom subparagraph 3.2 of Article 27 is applicable on the basis of their nationality, notification to competent authorities is required prior to supply of service in all sectors. In cases where Japan takes any measures mentioned above, Japan will notify Singapore of the description of the measure before such a measure is taken.

4 With reference to the Foreign Exchange and Foreign Trade Law, Japan will notify Singapore before any new country is added to the list of countries to which subparagraph 3.2 of Article 27 applies. 4) Horizontal Commitments in Mode 4) of this column are the same as those specific commitments in Part A of Annex VI. for research and development subsidies Unbound except for measures concerning the categories of natural persons referred to in the marketaccess column 421

5 Modes 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 SECTION II. SECTOR-SPECIFIC 1. BUSINESS SERVICES A. Professional Services 1 a) Legal services supplied by a lawyer qualified as Bengoshi under Japanese law (861) 1) Services must be supplied by a natural person. Commercial presence is required. 2) Services must be supplied by a natural person. Commercial presence is required. 3) Services must be supplied by a natural person. except as indicated in HORIZONTAL 422 Commercial presence is required. 1 In this sector, the term commercial presence in Modes 1) and 2) means the office registration and presence of a service supplier.

6 a) Consultancy on law of jurisdiction where the service supplier is a qualified lawyer (861**) (a) Consultancy on law does not include: (i) legal representation for juridical procedures in courts and other government agencies as well as preparation of legal documents for such procedures; 1) Services must be supplied by a natural person. Commercial presence is required. 2) Services must be supplied by a natural person. Commercial presence is required. 3) Services must be supplied by a natural person. Commercial presence is required. 1) 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. except as indicated in HORIZONTAL A service supplier is required to stay in Japan not less than 180 days in a year. 3) (a) 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 the law of that country). Practice of Japanese law is not permitted. (ii) (iii) 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); legal representation for the entrustment of the preparation of notarial deeds; and (b) Association with Bengoshi is permitted. Employment of Bengoshi is not permitted. (c) Use of firm name is unrestricted, provided that it is followed with reference to Gaikoku-Ho-Jimu- Bengoshi Jimusho. (d) Representation in international arbitration is permitted. 423

7 (iv) 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. (b) A service supplier shall be required to co-operate 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. 424

8 Note for transparency A service supplier must be recognised as Gaikoku-Ho-Jimu-Bengoshi by the Minister of Justice and register with the Japan Federation of Bar Associations. The conditions for granting recognition by the Minister of Justice are as follows: (a) The service supplier is qualified as a lawyer in that jurisdiction. (b) The service supplier has been engaged as a lawyer for at least 3 years in that jurisdiction. (c) The service supplier is not subject to such conditions of disqualification in that jurisdiction which, if applied to Bengoshi, would disqualify the Bengoshi. (d) The service supplier possesses the intention to undertake the profession in good faith. (e) The service supplier possesses plans, residence and financial basis to perform his functions properly and steadily. (f) The service supplier possesses capability to compensate for damages caused to the client, if any. Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons Sector or subsector a) Legal services supplied by a patent attorney qualified as Benrishi under Japanese law (86119, 8612, 8613, 8619) Limitations on market access 1) Services must be supplied by a natural person or by a Patent Business Corporation. 2 Commercial presence is required. Limitations on national treatment Additional commitments 425 2) Services must be supplied by a natural person or by a Patent Business Corporation. 2 Commercial presence is required. 3) Services must be supplied by a natural person or by a Patent Business Corporation. 2 except as indicated in HORIZONTAL 2 A Patent Business Corporation under Japanese law is composed of two or more partners who are patent attorneys qualified as Benrishi under Japanese law and who have the right and obligation to execute activities of the Patent Business Corporation.

9 Commercial presence is required. a) Legal services supplied by a maritime procedure agent qualified as Kaijidairishi under Japanese law (861**) 1) Services must be supplied by a natural person. 2) Services must be supplied by a natural person. 3) Services must be supplied by a natural person. except as indicated in HORIZONTAL b) Accounting, auditing and bookkeeping services supplied by an accountant qualified as Koninkaikeishi under Japanese law (862) 1) Services must be supplied by a natural person or by an Audit Corporation. 3 Commercial presence is required for an Audit Corporation ) Services must be supplied by a natural person or by an Audit Corporation. 3 Commercial presence is required for an Audit Corporation. 3) Services must be supplied by a natural person or by an Audit Corporation. 3 except as indicated in HORIZONTAL 3 An Audit Corporation under Japanese law is composed of five or more partners who are accountants qualified as Koninkaikeishi under Japanese law and who have the right and obligation to execute activities of the Audit Corporation.

10 c) Taxation services supplied by a tax accountant qualified as Zeirishi under Japanese law (863) 1) Services must be supplied by a natural person or by a Certified Tax Accountant Corporation. 4 Commercial presence is required for a Certified Tax Accountant Corporation. 2) Services must be supplied by a natural person or by a Certified Tax Accountant Corporation. 4 Commercial presence is required for a Certified Tax Accountant Corporation. 3) Services must be supplied by a natural person or by a Certified Tax Accountant Corporation. 4 except as indicated in HORIZONTAL 427 d), e) Architectural services A supplied by a service supplier qualified as Kenchikushi under Japanese law, or by a service supplier using Kenchikushi 1) Commercial presence is required. 2) Commercial presence is required. except as indicated in HORIZONTAL 4 A Certified Tax Accountant Corporation under Japanese law is composed of two or more partners who are tax accountants qualified as Zeirishi under Japanese law and who have the right and obligation to execute activities of the Certified Tax Accountant Corporation. Koninkaikeishi is also qualified to be Zeirishi upon registration as such.

11 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. (86712, 86713, ) (86722, 86723, , , ) d), e) Architectural services B supplied by a service supplier qualified as Kenchikushi under Japanese law, or by a service supplier using Kenchikushi Architectural services B covers services which may be supplied by a service supplier who is not qualified as Kenchikushi 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 buildings, and representation of procedures based on laws, regulations or ordinances concerning construction works for buildings). 1) Commercial presence is required. 6 2) Commercial presence is required. 6 except as indicated in HORIZONTAL Limited to services necessary for building construction excluding post-construction services. 6 In the case where Architectural services B is supplied by a service supplier who is not qualified as Kenchikushi under Japanese law, or by a service supplier not using Kenchikushi, commercial presence is not required.

12 d), e), g) Architectural services other than architectural services A and B ( , , ) ( ) ( ) except as indicated in HORIZONTAL e), f) Engineering services and integrated engineering services (8672 8, ) except as indicated in HORIZONTAL e), g) F e), F m) 429 Civil engineering consulting services ( , , , ) (86741, ) ( ) ( , ) except as indicated in HORIZONTAL 7 Limited to services necessary for building construction. 8 Excluding architectural services and civil engineering consulting services. 9 Limited to services necessary for civil engineering excluding engineering design services for buildings.

13 g) Urban planning and landscape architectural services (8674) except as indicated in HORIZONTAL h) Medical and dental services (9312) * 2) Services must be supplied by a natural person. * except that the medical expenses covered by social welfare schemes are not the same as those covered in Japan except that there is no limitation on the participation of foreign capital except that there is no limitation on the participation of foreign capital As indicated in HORIZONTAL 430 j) Services provided by midwives, nurses, physiotherapists and para-medical personnel (93191) * 2) Services must be supplied by a natural person. except that there is no limitation on the participation of foreign capital * except that the medical expenses covered by social welfare schemes are not the same as those covered in Japan except that there is no limitation on the participation of foreign capital As indicated in HORIZONTAL

14 B. Computer and Related Services Computer and related services (excluding air transport services: computer reservation system) (841, 842, 843, 844, 845, 849) except as indicated in HORIZONTAL C. Research and Development Services a) Research and development services on natural sciences (851) except those financed by the government directly or through Independent Administrative Institutions ( Dokuritsu- Gyosei-Hojin ) or Special Public Institutions ( Tokushu-Hojin and Ninka-Hojin ) 431 except those financed by the government directly or through Independent Administrative Institutions ( Dokuritsu- Gyosei-Hojin ) or Special Public Institutions ( Tokushu-Hojin and Ninka-Hojin )

15 Unbound for those financed by the government directly or through Independent Administrative Institutions ( Dokuritsu- Gyosei-Hojin ) or Special Public Institutions ( Tokushu- Hojin and Ninka-Hojin ) b) Research and development services on social sciences and humanities (852) except as indicated in HORIZONTAL c) Interdisciplinary research and development services (853) except those financed by the government directly or through Independent Administrative Institutions ( Dokuritsu- Gyosei-Hojin ) or Special Public Institutions ( Tokushu-Hojin and Ninka-Hojin ) 432 except those financed by the government directly or through Independent Administrative Institutions ( Dokuritsu- Gyosei-Hojin ) or Special Public Institutions ( Tokushu-Hojin and Ninka-Hojin )

16 Unbound for those financed by the government directly or through Independent Administrative Institutions ( Dokuritsu- Gyosei-Hojin ) or Special Public Institutions ( Tokushu- Hojin and Ninka-Hojin ) D. Real Estate Services a) Real estate services involving own or leased property (for property in Japan) (821) 1) Commercial presence is required. 2) Commercial presence is required. except as indicated in HORIZONTAL a) Real estate services involving own or leased property (for property outside Japan) (821) except as indicated in HORIZONTAL 433 b) Real estate services on a fee or contract basis (for property in Japan) (822) 1) Commercial presence is required. 2) Commercial presence is required. except as indicated in HORIZONTAL

17 b) Real estate services on a fee or contract basis (for property outside Japan) (822) except as indicated in HORIZONTAL E. Rental and Leasing Services without Operators a) Rental and leasing services, without operators, relating to ships (83103) 1) There is a nationality requirement 10 for a ship to fly the flag of Japan. Ships not flying the flag of Japan are not allowed to call at those ports of Japan which are not open to foreign commerce 11 and to supply cabotage. The number of licensed ships providing rental services for cabotage may be limited. 1) There is a nationality requirement 10 for a ship to fly the flag of Japan. Ships not flying the flag of Japan are not allowed to call at those ports of Japan which are not open to foreign commerce 11 and to supply cabotage ) There is a nationality requirement 10 for a ship to fly the flag of Japan. Ships not flying the flag of Japan are not allowed to call at those ports of Japan which are not open to foreign commerce 11 and to supply cabotage. The number of licensed ships providing rental services for cabotage may be limited. 2) There is a nationality requirement 10 for a ship to fly the flag of Japan. Ships not flying the flag of Japan are not allowed to call at those ports of Japan which are not open to foreign commerce 11 and to supply cabotage. 10 In this sector, the term nationality requirement 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 representatives ( daihyosha ) and not less than two-thirds of executives administering the affairs of the juridical person ( gyomu-wo-shikkosuru yakuin ) having Japanese nationality. 11 The term ports of Japan which are not open to foreign commerce means ports other than opened ports as defined in the Customs Law. The opened ports are as listed in the Appendix to this Schedule and shall include those additionally specified as such by the said Law in the future.

18 3) There is a nationality requirement 10 for a ship to fly the flag of Japan. Ships not flying the flag of Japan are not allowed to call at those ports of Japan which are not open to foreign commerce 11 and to supply cabotage. The number of licensed ships providing rental services for cabotage may be limited. 3) There is a nationality requirement 10 for a ship to fly the flag of Japan. Ships not flying the flag of Japan are not allowed to call at those ports of Japan which are not open to foreign commerce 11 and to supply cabotage. Prior notification in accordance with Article 27 of the Foreign Exchange and Foreign Trade Law is required for rental services for cabotage. b) Rental and leasing services, without operators, relating to aircraft (83104) 1) There is a nationality requirement 12 for an aircraft to be registered as a Japanese aircraft. Any aircraft having the nationality of a foreign state shall be subject to the relevant provisions of the Civil Aeronautical Law. 1) There is a nationality requirement 12 for an aircraft to be registered as a Japanese aircraft. Any aircraft having the nationality of a foreign state shall be subject to the relevant provisions of the Civil Aeronautical Law ) There is a nationality requirement 12 for an aircraft to be registered as a Japanese aircraft. Any aircraft having the nationality of a foreign state shall be subject to the relevant provisions of the Civil Aeronautical Law. 2) There is a nationality requirement 12 for an aircraft to be registered as a Japanese aircraft. Any aircraft having the nationality of a foreign state shall be subject to the relevant provisions of the Civil Aeronautical Law. 12 In this sector, the term nationality requirement means that the aircraft must be owned by: (a) a natural person with Japanese nationality; or (b) a juridical person established under Japanese law, with all representatives ( daihyosha ) and not less than two-thirds of executives ( yakuin ) having Japanese nationality and with not less than two-thirds of voting share held by Japanese persons.

19 3) There is a nationality requirement 12 for an aircraft to be registered as a Japanese aircraft. Any aircraft having the nationality of a foreign state shall be subject to the relevant provisions of the Civil Aeronautical Law. COMMITMENT 3) There is a nationality requirement 12 for an aircraft to be registered as a Japanese aircraft. Any aircraft having the nationality of a foreign state shall be subject to the relevant provisions of the Civil Aeronautical Law. COMMITMENT c) Rental and leasing services, without operators, relating to transport equipment other than vessels and aircraft (83101, 83102, 83105) except as indicated in HORIZONTAL 436 d), e) Rental and leasing services, without operators, relating to machineries and equipment other than transport equipment, and personal and household goods ( ) (832) except as indicated in HORIZONTAL F. Other Business Services a) Advertising services (871) except as indicated in HORIZONTAL

20 b) Market research and public opinion polling services (864) except as indicated in HORIZONTAL c) Management consulting services (865) except as indicated in HORIZONTAL d) Services related to management consulting (86601, 86609) 437 except as indicated in HORIZONTAL e) Technical testing and analysis services for manufactured goods, excluding services covered by the Measurement Law (8676**) except as indicated in HORIZONTAL

21 e) Technical testing and analysis services covered by the Measurement Law (86763**) 2) Unbound 2) Unbound except as indicated in HORIZONTAL h) Services incidental to mining (883, 5115) * 3) In accordance with the Mining Law, services requiring mining rights and mining lease rights must be supplied by Japanese nationals or Japanese juridical persons. * 3) In accordance with the Mining Law, services requiring mining rights and mining lease rights must be supplied by Japanese nationals or Japanese juridical persons. Prior notification is required in accordance with Article 27 of the Foreign Exchange and Foreign Trade Law. 438 As indicated in HORIZONTAL i) Services incidental to manufacturing (884, 885) * *

22 3) In accordance with the Aircraft Manufacturing Industry Law and the Ordnance Manufacturing Law, the number of licences conferred on service suppliers may be limited. 3) Prior notification is required in accordance with Article 27 of the Foreign Exchange and Foreign Trade Law for explosives manufacturing industry, leather and leather products manufacturing industry, mining industry, oil industry, nuclear energy industry, electricity utility industry, gas utility industry, heat supply industry, aircraft industry, arms industry, space industry and biological preparation manufacturing industry. As indicated in HORIZONTAL 439 j) Services incidental to energy distribution (887) (a) transmission services on a fee or contract basis of electricity 3) In accordance with the Electricity Utility Industry Law, the number of licences conferred on service suppliers may be limited. 3) Prior notification is required in accordance with Article 27 of the Foreign Exchange and Foreign Trade Law. As indicated in HORIZONTAL j) Services incidental to energy distribution (887)

23 (b) transmission services on a fee or contract basis of steam and hot water 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): 2) Unbound* 2) Unbound* except as indicated in HORIZONTAL (a) (b) Port transport services; Construction work; and (c) 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). (87201, 87202) 440 k) Supply services of personnel within Japan 13 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): 2) Unbound* 2) Unbound* except as indicated in HORIZONTAL 13 The dispatched worker may not be supplied from outside of Japan through intra-corporate transfer.

24 (a) (b) (c) (d) (e) Port transport services; Construction work; Guarding; Other work stipulated in Cabinet Order after consulting the Labour Policy Council (such as medical-related work); and Manufacturing work stipulated in the Ministry of Health, Labour and Welfare Ordinance. (87203, 87209) l) Investigation services (87301) 441 except as indicated in HORIZONTAL l) Security industry (873, except 87301) 3) Prior notification is required in accordance with Article 27 of the Foreign Exchange and Foreign Trade Law. As indicated in HORIZONTAL

25 m) Related scientific and technical consulting services (excluding services related to petroleum, petroleum products, gas, mineral and surveying) (86751, 86752) except as indicated in HORIZONTAL m) Related scientific and technical consulting services related to petroleum, petroleum products, gas and mineral (86751, 86752) * 3) In accordance with the Mining Law, services requiring mining rights and mining lease rights must be supplied by Japanese nationals or Japanese juridical persons. * 3) In accordance with the Mining Law, services requiring mining rights and mining lease rights must be supplied by Japanese nationals or Japanese juridical persons. Prior notification is required in accordance with Article 27 of the Foreign Exchange and Foreign Trade Law. 442 As indicated in HORIZONTAL

26 m) Surveying services for the land in Japan (86753, 86754) 1) Commercial presence is required except for the surveys conducted without the use of Basic Survey 14 data or Public Survey 15 data, and where the survey is for small areas, or where the survey does not require high accuracy. 2) Commercial presence is required except for the surveys conducted without the use of Basic Survey 14 data or Public Survey 15 data, and where the survey is for small areas, or where the survey does not require high accuracy. except as indicated in HORIZONTAL 443 m) Surveying services for the land outside Japan (86753, 86754) except as indicated in HORIZONTAL 14 The term Basic Survey means a primary or fundamental survey, conducted by the Geographical Survey Institute of the Ministry of Land, Infrastructure and Transport, for all surveys. 15 The term Public Survey means a survey, other than Basic Survey, which: (a) does not include (i) surveying for small areas and (ii) surveying where high accuracy is not required; and (b) is conducted with the expenses borne or subsidised, in part or in full, by the Government or other public entities.

27 n) Maintenance and repair of equipment (excluding vessels, aircraft and other transport equipment) (633, ) * * except as indicated in HORIZONTAL o) Building-cleaning services (87401, 87402, 87403, 87409) * * except as indicated in HORIZONTAL p) Photographic services (875) 444 except as indicated in HORIZONTAL q) Packaging services (876) except as indicated in HORIZONTAL r) Printing and publishing services (88442)

28 except as indicated in HORIZONTAL s) Convention services (87909) except as indicated in HORIZONTAL t) Translation and interpretation services (87905) except as indicated in HORIZONTAL 445 t) Specialty design services (87907) except as indicated in HORIZONTAL

29 2. COMMUNICATION SERVICES C. Telecommunications Services The following basic telecommunications services supplied by Type I or Type II Telecommunications Business: a) Voice telephone services; (7521) b) Packet-switched data transmission services; (7523) c) Circuit-switched data transmission services; (7523) 3) Foreign capital participation, direct and/or indirect, in NTT must be less than onethird. 3) Board members and auditors in NTT and the Regional Companies are required to have Japanese nationality. As indicated in HORIZONTAL d) Telex services; (7523) f) Facsimile services; (7521, 7529) 446 g) Private leased circuit services; and (7522, 7523) o) Other. Type I Telecommunications Business is the business which provides telecommunications services by establishing telecommunications circuit facilities. Type II Telecommunications Business is any telecommunications business other than Type I Telecommunications Business.

30 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. Value-added services supplied by Type II Telecommunications Business including: h) Electronic mail services; (7523) i) Voice mail services; (7521) except as indicated in HORIZONTAL j) On-line information and data base retrieval services; (7523) 447 k) Electronic data interchange (EDI) services; (7523) l) Enhanced facsimile services; (7529) m) Code and protocol conversion services; and (7523) n) On-line information and/or data processing services. (843)

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