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The assets specified by Ministry of Finance Order prescribed in Article 12-4, paragraph (3) of the Act are the following assets:
法第十二条の四第三項に規定する財務省令で定める資産は、次に掲げる資産とする。
gold coins or platinum coins;
金貨又は白金貨
gold products or platinum products (limited to those traded at a value obtained by multiplying the unit price per weight of gold or platinum by the weight, and excluding those clearly to be used as raw materials for products manufactured by the business operator concerned).
金製品又は白金製品（金又は白金の重量当たりの単価に重量を乗じて得た価額により取引されるものに限るものとし、当該事業者が製造する製品の原材料として使用されることが明らかなものを除く。）
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