a person delivering, in Japan, redemption money or a similar asset as prescribed in Article 224-3, paragraph (4) which is specified by Cabinet Order, who is a person delivering it as prescribed in that paragraph, to a Nonresident without a permanent establishment, a Domestic Corporation (limited to a general incorporated association or general incorporated foundation (other than a public interest incorporated association or public interest incorporated foundation), a workers' cooperative, an Association or Foundation without Legal Personality, or a corporation deemed to be a public interest corporation or similar entity as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act under an Act other than the Corporation Tax Act, which is specified by Cabinet Order), or a Foreign Corporation;