The businesses specified by Cabinet Order prescribed in Article 27, paragraph (1) (Business Income) of the Act are the following businesses (excluding those falling under the business of leasing real property or the business of leasing vessels or aircraft):
法第二十七条第一項（事業所得）に規定する政令で定める事業は、次に掲げる事業（不動産の貸付業又は船舶若しくは航空機の貸付業に該当するものを除く。）とする。
agriculture;
農業
forestry and hunting;
林業及び狩猟業
fishery and aquaculture;
漁業及び水産養殖業
mining (including the quarrying of earth and stone);
鉱業（土石採取業を含む。）
construction;
建設業
manufacturing;
製造業
wholesale and retail trade (including food and drink establishments and restaurants);
卸売業及び小売業（飲食店業及び料理店業を含む。）
finance and insurance;
金融業及び保険業
real estate;
不動産業
transport and communications (including warehousing);
運輸通信業（倉庫業を含む。）
medical and health care services, authorship, and other service industries; and
医療保健業、著述業その他のサービス業
in addition to those listed in the preceding items, a business conducted continuously for consideration.
前各号に掲げるもののほか、対価を得て継続的に行なう事業