The expenses specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xx) (Meaning of Deferred Asset) of the Act are, among the expenses spent by an individual (excluding expenses that are to be regarded as the amount required for the acquisition of assets and prepaid expenses), the following:
法第二条第一項第二十号（繰延資産の意義）に規定する政令で定める費用は、個人が支出する費用（資産の取得に要した金額とされるべき費用及び前払費用を除く。）のうち次に掲げるものとする。
Business start-up expenses (meaning expenses specially spent for start-up preparation until the commencement of a business that gives rise to real property income, business income, or timber income);
開業費（不動産所得、事業所得又は山林所得を生ずべき事業を開始するまでの間に開業準備のために特別に支出する費用をいう。）
Development expenses (meaning expenses specially spent for the adoption of new technology or a new business organization, the development of resources, or the opening of markets);
開発費（新たな技術若しくは新たな経営組織の採用、資源の開発又は市場の開拓のために特別に支出する費用をいう。）
In addition to what is listed in the preceding two items, the following expenses, the effect of which extends for one year or more from the date of the expenditure:
前二号に掲げるもののほか、次に掲げる費用で支出の効果がその支出の日以後一年以上に及ぶもの
Expenses spent for the installation or improvement of public facilities or shared facilities from which one receives benefit;
自己が便益を受ける公共的施設又は共同的施設の設置又は改良のために支出する費用
Key money, eviction fees, and other expenses spent for leasing or using assets;
資産を賃借し又は使用するために支出する権利金、立ちのき料その他の費用
Key money and other expenses spent for receiving the provision of services;
役務の提供を受けるために支出する権利金その他の費用
Expenses arising from the gifting of assets used for the advertising of products, etc.;
製品等の広告宣伝の用に供する資産を贈与したことにより生ずる費用
In addition to the expenses listed in (a) through (d), expenses spent for one to receive benefit.
イからニまでに掲げる費用のほか、自己が便益を受けるために支出する費用
The prepaid expenses prescribed in the preceding paragraph means, among the expenses spent by an individual for continuously receiving the provision of services under a certain contract, those corresponding to services not yet provided as of December 31 of the year in which the date of the expenditure falls (in the case of death or Absence From Japan in the middle of the year, at the time of that death or Absence From Japan).
前項に規定する前払費用とは、個人が一定の契約に基づき継続的に役務の提供を受けるために支出する費用のうち、その支出する日の属する年の十二月三十一日（年の中途において死亡し又は出国をした場合には、その死亡又は出国の時）においてまだ提供を受けていない役務に対応するものをいう。
Read this with the articles around it