The items specified by Cabinet Order as equivalent to interest prescribed in Article 162, paragraph (2) (Domestic Source Income Subject to Tax Conventions) of the Act are to be discount charges on bills and other items equivalent to interest in their economic nature.
法第百六十二条第二項（租税条約に異なる定めがある場合の国内源泉所得）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 162, paragraph (2) of the Act are to be the following events:
法第百六十二条第二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 using 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 rights of publication, 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 those equivalent to the prospecting rights prescribed in (b) of that item outside Japan and those equivalent to the things listed in (o) to (t) of that item outside Japan);
an event equivalent to the transfer or acquisition of the things listed in (a) to (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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