The acts specified by Cabinet Order as being similar to the transfer or lending of assets or the provision of services conducted for consideration, as prescribed in Article 2, paragraph (1), item (viii) of the Act, are as follows:
法第二条第一項第八号に規定する対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものは、次に掲げるものとする。
the transfer of assets by a gift with a burden;
負担付き贈与による資産の譲渡
a contribution of assets other than money (excluding one relating to succession under a special Act);
金銭以外の資産の出資（特別の法律に基づく承継に係るものを除く。）
the transfer of assets in the case where the settlor of a specified beneficiary certificate issuance trust prescribed in Article 2, item (xxix), (c) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) or of a trust subject to corporate taxation prescribed in item (xxix)-2 of that Article (excluding a trust set out in (b) of that item; hereinafter in this item referred to as a "trust subject to corporate taxation") has placed in trust assets that it holds (limited to assets other than money), and a contribution deemed under Article 4-3, item (ix) (Application of This Act to Trust Corporations) of the Corporation Tax Act to have been made in the case where a trust under which a beneficiary prescribed in Article 14, paragraph (1) of the Act (including a person deemed under paragraph (2) of that Article to be a beneficiary prescribed in paragraph (1) of that Article) is deemed under Article 14, paragraph (1) of the Act to hold the assets belonging to its trust property has come to fall under a trust subject to corporate taxation (limited to a contribution deemed to have been made with respect to assets other than money);
法人税法（昭和四十年法律第三十四号）第二条第二十九号ハ（定義）に規定する特定受益証券発行信託又は同条第二十九号の二に規定する法人課税信託（同号ロに掲げる信託を除く。以下この号において「法人課税信託」という。）の委託者がその有する資産（金銭以外の資産に限る。）の信託をした場合における当該資産の移転及び法第十四条第一項の規定により同項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）がその信託財産に属する資産を有するものとみなされる信託が法人課税信託に該当することとなつた場合につき法人税法第四条の三第九号（受託法人等に関するこの法律の適用）の規定により出資があつたものとみなされるもの（金銭以外の資産につき出資があつたものとみなされるものに限る。）
the taking of an assignment of, or other succession to (excluding comprehensive succession), monetary claims such as claims on loans;
貸付金その他の金銭債権の譲受けその他の承継（包括承継を除く。）
broadcasting prescribed in Article 2, item (i) (Definitions) of the Broadcasting Act (Act No. 132 of 1950), or distribution prescribed in item (xxxi) of that Article, that is conducted by collecting reception fees under a contract that, under an Act, the recipient is required to conclude.
放送法（昭和二十五年法律第百三十二号）第二条第一号（定義）に規定する放送又は同条第三十一号に規定する配信で、法律により受信者がその締結を行わなければならないこととされている契約に基づき受信料を徴収して行われるもの
Where a business operator has had its ownership or other rights expropriated under the provisions of the Expropriation of Land Act (Act No. 219 of 1951) or other Acts and has obtained compensation for the extinction of those rights from the person that acquires those rights, the business operator is deemed to have transferred assets for consideration.
事業者が、土地収用法（昭和二十六年法律第二百十九号）その他の法律の規定に基づいてその所有権その他の権利を収用され、かつ、当該権利を取得する者から当該権利の消滅に係る補償金を取得した場合には、対価を得て資産の譲渡を行つたものとする。
Transfers, etc. of assets are to include the transfer and lending of assets and the provision of services that, by their nature, are conducted for consideration incidentally to a business.
資産の譲渡等には、その性質上事業に付随して対価を得て行われる資産の譲渡及び貸付け並びに役務の提供を含むものとする。
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trust subject to corporate taxationmachine translation
「法人課税信託」
In Article 2, paragraph (1), item (iii), a trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965), other than a trust listed in (b) of that item.
Short name set inArticle 2, paragraph (1), item (iii)· applies only in this item