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Official overview Division S -- GOVERNMENT, EXCEPT ELSEWHERE CLASSIFIED This Division comprises establishments of the state and local public organs that are engaged in legislative, judicial or administrative affairs in the Diet, courts, administrative organs and their local branch offices and bureaus as well as prefectural government offices, municipal and ward offices, town and village offices and their regional offices and the like. However, based on differences in marketability, establishments engaged in operations similar to those in industries other than “Government” are classified into their respective industries other than “Government.” For example, such establishments include those of local public enterprises such as transportation, gas and w ater services, and other establishments engaged in the operation of public sports, such as bicycle racing and horse racing. Establishments The definition of establishment in the General Rules refers to an establishment by a single business principal , etc. However, in classifying state and local public organs , an independent organ established in accordance with laws and regulations is treated as a single establishment as a general rule. For example, if multiple organs are located at the same location, each organ is treated as a separate establishment. However, if an organ is located in several remote locations, the organs at each location are treated as separate establishments. Relationship between “Government, n.e.c.” and other industries Establishments engaged in the following operations are classified into the relevant industries other than “Government” according to the type of operations they conduct. (1) Establishments engaged in the production and distribution of agricultural products (including mulberry, cocoon, and livestock), (2) Establishments engaged in the direct control and management of national and public forests and fields, (3) Establishments engaged in fish and shellfish aquaculture, and the production and distribution of seeds, (4) Establishments engaged in quarrying rocks and stones, gravels and sands, (5) Establishments in which the state and local public organs conduct, administer or directly manage construction work in the public interest; the construction work including roads, bridges, rivers, erosion control, ports, reclamation, land reclamation, agricultural utilization of water, etc., (6) Establishments engaged in manufacturing printed matter, products made of clay and stones, fertilizers, (7) Establishments engaged in supplying electricity, gas and water, (8) Establishments engaged in the operation of transport such as railway, tramways, roads, and shipping; in the management of structures that are necessary for marine, air and land transport involving airports, lighthouses, and wh arves; and in other services incidental to transportation (9) Establishments engaged in the purchase and sales of foods and other products, (10) Establishments engaged in the management of public housing, and leasing other real estate, (11) Testing and research facilities on natural science, and humanities and social sciences, (12) Establishments engaged in providing services to citizens regarding crematories, graveyards, public bathhouses, lodgings, wedding ceremony halls, etc., (13) Establishments engag ed in operations of bicycle racing, horse racing and others of a similar type, (14) The school education facilities such as kindergartens, elementary schools, lower secondary schools, higher secondary schools, universities and training centers for certifie d nurses; the education facilities such as agricultural universities; and the facilities for fostering and training staff, (15) Social education facilities such as libraries, museums, art museums, zoos, botanical gardens, aquariums, public halls, etc., (16) Establishments engaged in providing medical and health care such as hospitals, clinics, health consultation offices, etc., (17) Social welfare facilities such as social welfare offices, child welfare facilities, welfare facilities for the aged, support f acilities for persons with disabilities, and home care help establishment, (18) Establishments engaged in repairing machinery and equipment, (19) Facilities of slaughterhouses, waste disposal, waste treatment, dead domestic animal disposal, etc., (20) Establishments engaged in the test and certification of various products and livestock, consultations and guidance on business management and skills, and providing services focusing on business management concerning the introduction of local products and their displays.