The items specified by Ministry of Finance Order prescribed in Article 49, paragraph (1), item (i), (c)(1) of the Order are the articles and tokens, purchased by the business operator prescribed in (c)(1) of that item by a method of transaction equivalent to the secondhand goods business prescribed in Article 2, paragraph (2) (Definitions) of the Secondhand Goods Business Act (Act No. 108 of 1949), that are similar to the secondhand goods prescribed in paragraph (1) of that Article (limited to those acquired for use, appreciation, or other purposes by the person who transfers them to that business operator (excluding a qualified invoice issuer), and excluding those that fall under the specified metal scrap prescribed in Article 49, paragraph (1), item (i), (c)(4) of the Order).
令第四十九条第一項第一号ハ（１）に規定する財務省令で定めるものは、同号ハ（１）に規定する事業者が、古物営業法（昭和二十四年法律第百八号）第二条第二項（定義）に規定する古物営業と同等の取引方法により買い受ける同条第一項に規定する古物に準ずる物品及び証票（当該事業者に譲渡する者（適格請求書発行事業者を除く。）が使用、鑑賞その他の目的で譲り受けたものに限るものとし、令第四十九条第一項第一号ハ（４）に規定する特定金属くずに該当するものを除く。）とする。
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