The facilities specified by Ministry of Finance Order prescribed in Article 6, paragraph (2), item (v), (c) of the Order are electricity storage, transformation and distribution facilities, gas storage and supply facilities, petroleum storage facilities, communications facilities, broadcasting facilities, industrial water supply facilities, water supply facilities, sewerage facilities, wastewater treatment facilities, agricultural production facilities, forestry production facilities, heat pump facilities, smoke and soot treatment facilities, nitrogen oxide suppression facilities, dust treatment facilities, waste treatment facilities, vessels, railway vehicles, or aircraft.
令第六条第二項第五号ハに規定する財務省令で定めるものは、蓄電、変電及び配電施設、ガス貯蔵及び供給施設、石油貯蔵施設、通信施設、放送施設、工業用水道施設、上水道施設、下水道施設、汚水処理施設、農業生産施設、林業生産施設、ヒートポンプ施設、ばい煙処理施設、窒素酸化物抑制施設、粉じん処理施設、廃棄物処理施設、船舶、鉄道用車両又は航空機とする。
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