What is cashless / consumer return?

▼ What is cashless / consumer return?
With the increase in the consumption tax rate on October 1, 2019, this is a subsidy project led by the Ministry of Economy, Trade and Industry for the purpose of stimulating consumption and promoting cashless society.
The subsidy will be returned to the cashless means * SME only for a certain period (October 1, 2019 to June 30, 2020) after the consumption tax rate is raised.
* Cashless means: Limited to Credit card payment PG Multi-Payment Service
[Application acceptance deadline is until April 17, 2020 (Friday)]

Benefits of cashless and consumer returns

[Merchant]

・ During the system period, the payment fee will be 3.25% (tax included) or less.

・ One-payment fee will be returned by the subsidy.

【consumer】

 You can receive a 5% reduction * 1 from the amount purchased at the member stores covered by the system.

* 1 2% reduction will be given to franchise stores that fall under the franchise chain. The return method depends on the card issuer.

Cashless / Consumer Return Participation Requirements

Target member stores are SME (in principle, SME Basic Law is adopted)

Target merchant definition

Main industry Amount of capital or amount of investment Number of employees on a regular basis
Manufacturing and others 300 million yen or less 300 people or less
Wholesale business 100 million yen or less 100 people or less
Service industry 50 million yen or less 100 people or less
Retail business 50 million yen or less 50 people or less
Ryokan business 50 million yen or less 200 people or less
software industry / information processing service industry 300 million yen or less 300 people or less

 General incorporated associations, foundations, public interest incorporated associations, and specified non-profit corporations are eligible for those that meet the above criteria by industry listed in the main industries.
 SME groups such as business cooperatives and business and industry associations, agricultural cooperatives, consumer life cooperatives, etc. are eligible.
・ Even SME are not eligible for member stores with taxable income exceeding 1.5 billion yen.

Industry concept

 SME Basic Law and the classification under the Standard Industrial Classification are as follows.
 Standard Industrial Classification can be searched on the following sites.
e-Stat https://www.e-stat.go.jp/classifications/terms/10
Japan Standard Industrial Classification Online Search http://www.netperfect.co.jp/JSIC/

Types under the SME Classification on the Japan Standard Industrial Classification
Wholesale business Of the major categories I (wholesale, retail)

Middle classification 50 (Wholesale of various products)
Middle category 51 (Wholesale of textiles, clothing, etc.)
Middle classification 52 (food and beverage wholesale business)
Middle classification 53 (Wholesale of building materials, minerals, metal materials, etc.)
Middle classification 54 (Wholesale of machinery and equipment)
Middle category 55 (Other wholesalers)

Retail business Of the major categories I (wholesale, retail)

Middle category 56 (various product retailers)
Middle category 57 (textile, clothing, personal belongings retail business)
Middle category 58 (food and beverage retail business)
Middle category 59 (machinery and equipment retail business)
Middle category 60 (Other retailers)
Middle category 61 (non-store retail business)

Of the major categories M (accommodation, restaurant service)

Middle classification 76 (restaurant)
Middle category 77 (take-out / delivery food service industry)

Service industry Of the major categories G (information and communication industry)

Middle classification 38 (broadcasting industry)
Middle classification 39 (information service industry)
Subcategory 411 (video information production / distribution business)
Subcategory 412 (Voice information system work)
Subcategory 415 (advertising work)
Subcategory 416 (Service industry incidental to video / audio / text information production)

Of the major categories K (real estate, goods leasing)

Subcategory 693 (parking lot business)
Middle category 70 (goods leasing business)

Major category L (Academic research, specialized / technical service industry)
Of the major categories M (accommodation, restaurant service)

Middle classification 75 (accommodation industry)

Major category N (life-related service industry, entertainment industry) * However, sub-category 791 (travel agency) is excluded.
Major classification O (education, learning support industry)
Major category P (medical, welfare)
Major category Q (complex service business)
Major classification R (Service industry <things that are not classified elsewhere>)
Manufacturing and others All other than the above

Thinking about the number of employees

The definition of the number of "employees" is "persons who require advance notice of dismissal" based on the provisions of Article 20 of the Labor Standards Act.
More SME FAQ "of the Agency HP SME make sure Q3. Of QA for the definition of".
SME Agency FAQ HP Https://Www.Chusho.Meti.Go.Jp/faq/faq/faq01_teigi.Htm#q3

[Things not included in employees]

[Definition of employees who do not need notice of dismissal]

① Those who are hired daily (except when they are continuously employed for more than one month)
(2) Persons who are used for a period of up to 2 months (excluding those who have been continuously employed beyond the specified period)
③ Persons who are used for seasonal work for a period of up to 4 months (excluding those who have been continuously employed beyond the specified period)
④ Those who are in the trial period (excluding those who have been continuously employed for more than 14 days)

* Even if you are a part-time worker, if you do not meet the above ① to ④, you will be counted as an employee.

Cashless / Consumer Return Non-Applicable Requirements

SME are not eligible if any of the following conditions are met.

・ The annual average amount of taxable income for the last three years (each year or each business year) exceeds 1.5 billion yen.

 Directly or 100% stake is held by a corporation with capital or investment of 500 million yen or more.

 Local public organizations and public corporations

 Businesses such as insurance sales

 Businesses in finance industry such as banks, virtual currency exchange businesses, and trust companies

 Medical institutions such as insurance medical institutions, insurance pharmacies, and osteopathic clinics (excluding veterinary hospitals)

・ Long-term care and welfare service providers

 Businesses such as “customs business”, “sex customs related special business”, and “customer service contract business” (excluding inn business)

 School

 Bonded shop licensed for bonded storage as stipulated in Article 42 of the Customs Law

 Religious corporation

 Businesses that sell all four-wheeled vehicles (new and used cars)

 Businesses that sell new homes

 Businesses that operate storage agency services and cash on delivery services

Businesses that trade salaries, wages, donations, congratulations, condolences, subsidies, insurance claims, mutual aid, stocks dividend and other investment distributions payment

Products and transactions that meet any of the following conditions are excluded.

 Securities, postage stamps, stamps, stamps, goods stamps, etc. (gift certificates, prepaid cards, etc.)

 Sales of automobiles (new and used cars)

 Sales of new homes

 Public gambling such as winning vouchers (lottery tickets)

payment for storage agency service and cash on delivery service

 Salary, wages, donations, etc.

 Others that the Ministry of Economy, Trade and Industry and the subsidy secretariat judge to be inappropriate from the purpose and purpose of this project.

Cashless / Consumer Return Precautions when applying

1. Merchant fees
The fee is 3.25% or less (tax included) during the cashless / consumer return period. After the target period ends, the fee will return to the fee before the target period.
2. About the target period
・ Cashless / Consumer Return period is from October 1, 2019 to June 30, 2020
・ In order for member stores to be eligible for cashless consumer returns, the target period will start from the "effective date" notified after the completion of the secretariat examination.
Example) A Merchant valid date (cashless consumer return start date) October 1, 2019
B Merchant valid date (cashless consumer return start date) October 20, 2019 * Depends on the merchant
3. About transactions to be returned
actual sales transactions that occur after the effective date according to the member store are eligible for return. (The actual sales date is the target, not the authorization
Example) ① authorization date September 20, 2019 actual sales date October 20, 2019 ⇒Return target
(2) authorization date June 30 actual sales date July 10, 2020 ⇒ Not eligible for return
・ If the actual sales transaction during the return period is canceled or canceled after the return period, the return will also be canceled or canceled.
・ Transactions of card brands (VISA, MASTER, JCB, AMEX, DINERS) approved at the time of examination are eligible for return.
・ The credit card issuer will give back to consumers. Credit card issuers participating in this project are eligible for the refund.
For applications and inquiries, please contact "cashless_info@gmo-pg.com".