The special account specified by Cabinet Order prescribed in the proviso to Article 60, paragraph (1) of the Act is a special account that conducts transfers, etc. of assets exclusively to the general account of the national government or local government that establishes that special account.
法第六十条第一項ただし書に規定する政令で定める特別会計は、専ら当該特別会計を設ける国又は地方公共団体の一般会計に対して資産の譲渡等を行う特別会計とする。
Where a partial-affairs association prescribed in Article 285 (Joint Handling of Mutually Related Affairs) of the Local Autonomy Act (Act No. 67 of 1947) establishes a special account and conducts a business other than those listed in the following items, if the partial-affairs association has, pursuant to Article 287-3, paragraph (1) (Special Provisions on Partial-Affairs Associations under Article 285) of that Act, established in its articles of association a special provision on the method of resolution on matters relating to that business, then for the purpose of applying Article 60 of the Act to that business, that business is deemed to be a business conducted as operations relating to the general account prescribed in the main clause of paragraph (1) of that Article.
the businesses listed in the items of Article 46 (Public Enterprises) of the Order for Enforcement of the Local Government Finance Act (Cabinet Order No. 267 of 1948) and other businesses for which laws and regulations make it mandatory to establish a special account for accounting for the revenue and expenditure relating to the business;
地方財政法施行令（昭和二十三年政令第二百六十七号）第四十六条各号（公営企業）に掲げる事業その他法令においてその事業に係る収入及び支出を経理する特別会計を設けることが義務付けられている事業
a business relating to an enterprise prescribed in Article 2, paragraph (3) (Scope of Enterprises Subject to This Act) of the Local Public Enterprise Act (Act No. 292 of 1952), to which all or part of the provisions of that Act are applied pursuant to that paragraph;
地方公営企業法（昭和二十七年法律第二百九十二号）第二条第三項（この法律の適用を受ける企業の範囲）の規定により同法の規定の全部又は一部を適用している同項の企業に係る事業
a business that mainly conducts the transfer or lease of assets for consideration (excluding the businesses set forth in the preceding two items);
対価を得て資産の譲渡又は貸付けを主として行う事業（前二号に掲げる事業を除く。）
the businesses of local horse racing under the Horse Racing Act (Act No. 158 of 1948), bicycle racing under the Bicycle Racing Act (Act No. 209 of 1948), auto racing under the Auto Racing Act (Act No. 208 of 1950) and motorboat racing under the Motorboat Racing Act (Act No. 242 of 1951).
競馬法（昭和二十三年法律第百五十八号）に基づく地方競馬、自転車競技法（昭和二十三年法律第二百九号）に基づく自転車競走、小型自動車競走法（昭和二十五年法律第二百八号）に基づく小型自動車競走及びモーターボート競走法（昭和二十六年法律第二百四十二号）に基づくモーターボート競走の事業
With regard to the application of Article 60 of the Act to the businesses set forth in items (iii) and (iv) of the preceding paragraph that an association of local governments under Article 1-3, paragraph (3) (Types of Local Governments) of the Local Autonomy Act conducts by establishing a general account, those businesses are deemed to be businesses conducted by establishing a special account as prescribed in the main clause of Article 60, paragraph (1) of the Act.