The provision of electronic services covers for instance the following transactions when these transactions involve payment for services:
- Provision of e-books, digital newspapers, music, videos, and software (including various applications such as games) via internet
- Services that allow customers to use software and databases in the cloud
- Services that provide customers with storage space to save their electronic data in the cloud
- Distribution of advertisements via internet
- Services that allow customers to access shopping and auction sites on the internet (e.g., charges on posting goods for sale etc)
- Services that allow customers to access the place to sell game software and other products on the internet
- Provision via internet reservation website for accommodation and restaurants (those who charge on posting for the website from the businesses that operate accommodation and restaurants)
- English lessons provided via internet
Electronic services do not include the provision of services that mediates other people’s telecommunications using telephone, telegraph, and other telecommunication equipment – in other words, use of telecommunication networks such as telephone, FAX, and access to the internet.
Electronic services also exclude services notifying the results of transfer assets via telecommunication networks when the notification is ancillary to the transfer of other assets.