The income specified by Cabinet Order prescribed in Article 33, paragraph (3), item (i) (Short-Term Capital Gains) of the Act is the following income:
法第三十三条第三項第一号（短期譲渡所得）に規定する政令で定める所得は、次に掲げる所得とする。
income from the transfer of patent rights, utility model rights, and other industrial property rights resulting from one's own research, breeder's rights resulting from one's own breeding, copyrights relating to one's own works, and mining rights relating to mineral deposits discovered through one's own exploration;
自己の研究の成果である特許権、実用新案権その他の工業所有権、自己の育成の成果である育成者権、自己の著作に係る著作権及び自己の探鉱により発見した鉱床に係る採掘権の譲渡による所得
income from the extinction of the spouse's right of residence acquired through the inheritance or bequest set out in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act, being the spouse's right of residence set out in paragraph (3), item (i) of that Article (limited to extinction after the day on which five years have elapsed from the day that would be regarded under paragraph (1) of that Article as the day on which the building that is the object of that spouse's right of residence was acquired, if that building had been transferred at the time of acquiring that spouse's right of residence);
法第六十条第一項第一号（贈与等により取得した資産の取得費等）に掲げる相続又は遺贈により取得した同条第三項第一号に掲げる配偶者居住権の消滅（当該配偶者居住権を取得した時に当該配偶者居住権の目的となつている建物を譲渡したとしたならば同条第一項の規定により当該建物を取得した日とされる日以後五年を経過する日後の消滅に限る。）による所得
income from the extinction of the right to use, based on the spouse's right of residence, the land (including rights existing on land; the same applies hereinafter in this item) used as the site of the building that is the object of that spouse's right of residence, being the right set out in Article 60, paragraph (3), item (ii) of the Act that was acquired through the inheritance or bequest set out in paragraph (1), item (i) of that Article (limited to extinction after the day on which five years have elapsed from the day that would be regarded under paragraph (1) of that Article as the day on which the land was acquired, if that land had been transferred at the time of acquiring that right).
法第六十条第一項第一号に掲げる相続又は遺贈により取得した同条第三項第二号に掲げる配偶者居住権の目的となつている建物の敷地の用に供される土地（土地の上に存する権利を含む。以下この号において同じ。）を当該配偶者居住権に基づき使用する権利の消滅（当該権利を取得した時に当該土地を譲渡したとしたならば同条第一項の規定により当該土地を取得した日とされる日以後五年を経過する日後の消滅に限る。）による所得