Article 5Scope of Adjustment-Target Fixed Assets

一buildings and their ancillary facilities (meaning heating and cooling equipment, lighting equipment, ventilation equipment, elevators, and other facilities attached to buildings);

二structures (meaning docks, bridges, quays, piers, tracks, reservoirs, mine shafts, chimneys, and other civil engineering facilities or works fixed to land);

三machinery and equipment;

四a vessel;

五aircraft;

六vehicles and transport equipment;

七tools, appliances and fixtures (including living things used for ornamental, entertainment, or similar purposes);

八the following intangible fixed assets:

イmining rights (including mining lease rights, quarrying rights, and other rights to excavate or collect earth and stone (excluding the intangible fixed assets set out in (b)));

ロstorage rights (including test drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024));

ハfishing rights (including fishing access rights);

ニdam usage rights;

ホwater rights;

ヘpatent rights;

トutility model rights;

チdesign rights;

リtrademark rights;

ヌbreeder's rights;

ルpublic facilities, etc. operation rights;

ヲtree harvesting rights;

ワfishing port water surface facilities operation rights;

カgoodwill;

ヨexclusive siding use rights (meaning the right, acquired by bearing, for a person who conducts the railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986) or the transport business conducted by laying the rail tracks prescribed in Article 1, paragraph (1) (Scope of Application of the Act) of the Act on Rail Tracks (Act No. 76 of 1921) (hereinafter in this item referred to as a "railway business operator, etc."), the cost required for laying a railway or rail track, to exclusively use that railway or rail track);

タrailway and rail track connecting passage facilities use rights (meaning the right of a railway business operator, etc., acquired by bearing, for another railway business operator, etc., the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, the incorporated administrative agency Japan Expressway Holding and Debt Repayment Agency, or the national government or a local government, the cost required to provide bridges, underpasses, and other facilities necessary for connection with the railway or rail track of that other railway business operator, etc., the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, or the incorporated administrative agency Japan Expressway Holding and Debt Repayment Agency, or facilities necessary for laying a railway or rail track, to use those facilities);

レelectricity and gas supply facilities use rights (meaning the right, acquired by bearing, for a person who conducts the general transmission and distribution business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), the transmission business prescribed in item (x) of that paragraph, the distribution business prescribed in item (xi)-2 of that paragraph, or the power generation business prescribed in item (xiv) of that paragraph, or the general gas pipeline business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act (Act No. 51 of 1954), the cost required to provide electricity or gas supply facilities (excluding those used for the specified gas pipeline business prescribed in paragraph (7) of that Article), to receive the supply of electricity or gas using those facilities);

ソwater supply facilities use rights (meaning the right, acquired by bearing, for a water supply operator prescribed in Article 3, paragraph (5) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957), the cost required to provide water supply facilities, to receive the supply of water using those facilities);

ツindustrial water supply facilities use rights (meaning the right, acquired by bearing, for an industrial water supply operator prescribed in Article 2, paragraph (5) (Definitions) of the Industrial Water Supply Business Act (Act No. 84 of 1958), the cost required to provide industrial water supply facilities, to receive the supply of industrial water using those facilities);

ネtelecommunications facilities use rights (meaning the right, acquired by bearing, for a telecommunications carrier prescribed in Article 2, item (v) (Definitions) of the Telecommunications Business Act (Act No. 86 of 1984) that installs the telecommunications line facilities prescribed in Article 9, item (i) (Registration of Telecommunications Business) of that Act, the cost required to install the telecommunications facilities prescribed in Article 2, item (ii) of that Act that are used for the telecommunications business prescribed in Article 2, item (iv) of that Act, to receive the provision of telecommunications services prescribed in Article 2, item (iii) of that Act using those facilities);

九golf course membership shares, etc. prescribed in Article 9, paragraph (2);

十the following living things (excluding those that fall under what is set out in item (vii)):

イcattle, horses, pigs, sheep, and goats;

ロcitrus trees, apple trees, grape vines, pear trees, peach trees, cherry trees, loquat trees, chestnut trees, Japanese apricot trees, persimmon trees, apricot trees, plum trees, fig trees, kiwifruit trees, blueberry trees, and pineapple plants;

ハtea plants, olive trees, camellia trees, mulberry trees, wicker willows, paperbush, paper mulberry, moso bamboo, asparagus, ramie, New Zealand flax, and hops;

十一anything equivalent to the assets set out in the preceding items.