Fresh/frozen beef and beef offal and veal and veal offal derived from animals 20 months of age or younger. Spinal cord and spinal column (excluding the transverse process of the thoracic and lumbar vertebrae, the wings of the sacrum, and the vertebrae of the tail) must be removed. Eligible beef and beef offal and veal and veal offal must be produced under an approved AMS Export Verification (EV) program for beef to Japan. Information about the EV program for Japan and a list of BEV approved establishments can be obtained from AMS’ Web site.

http://www.fsis.usda.gov/Regulations_&_Policies/Japan_Requirements/index.asp