The things specified by Cabinet Order as equivalent to interest prescribed in Article 95, paragraph (7) (Foreign Tax Credit) of the Act are discount charges on bills and other things whose economic nature is equivalent to interest.
法第九十五条第七項（外国税額控除）に規定する利子に準ずるものとして政令で定めるものは、手形の割引料その他経済的な性質が利子に準ずるものとする。
The events specified by Cabinet Order prescribed in Article 95, paragraph (7) of the Act are the following events:
法第九十五条第七項に規定する政令で定める事実は、次に掲げる事実とする。
an event equivalent to the payment of royalties for any of the following:
次に掲げるものの使用料の支払に相当する事実
industrial property rights and other rights relating to technology, production methods based on special technology, or things equivalent thereto;
工業所有権その他の技術に関する権利、特別の技術による生産方式又はこれらに準ずるもの
copyrights (including publishing rights, neighboring rights and other things equivalent thereto);
著作権（出版権及び著作隣接権その他これに準ずるものを含む。）
intangible Fixed Assets listed in Article 6, item (viii) (Scope of Depreciable Assets) (including things located outside Japan that are equivalent to the prospecting right prescribed in (b) of that item and things located outside Japan that are equivalent to those listed in (o) through (t) of that item);
an event equivalent to the transfer or acquisition of the things listed in (a) through (c) of the preceding item.
前号イからハまでに掲げるものの譲渡又は取得に相当する事実
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