The replacement assets specified by Ministry of Finance Order as prescribed in Article 121, paragraph (3) (Meaning of Replacement Assets) of the Order are the following assets.
令第百二十一条第三項（取替資産の意義）に規定する財務省令で定める取替資産は、次に掲げる資産とする。
among structures belonging to railway facilities or tramway facilities: rails and their accessories, sleepers, switches, bonds, signals, communication lines, signal lines, electric lighting and power lines, power transmission and distribution lines, feeder lines, trolley lines, third rails, and wire supports (excluding steel poles, steel towers, concrete poles and concrete towers);
鉄道設備又は軌道設備に属する構築物のうち、軌条及びその附属品、まくら木、分岐器、ボンド、信号機、通信線、信号線、電灯電力線、送配電線、き電線、電車線、第三軌条並びに電線支持物（鉄柱、鉄塔、コンクリート柱及びコンクリート塔を除く。）
among structures belonging to power transmission facilities: wooden poles, insulators, power transmission lines, ground wires and attached telephone lines;
送電設備に属する構築物のうち、木柱、がい子、送電線、地線及び添架電話線
among structures belonging to power distribution facilities: wooden poles, power distribution lines, service lines and attached telephone lines;
配電設備に属する構築物のうち、木柱、配電線、引込線及び添架電話線
among machinery and equipment belonging to power distribution facilities for the electric utility business: meters, pole transformers, protective switching devices, power capacitors and indoor wiring;
電気事業用配電設備に属する機械及び装置のうち、計器、柱上変圧器、保安開閉装置、電力用蓄電器及び屋内配線
among machinery and equipment belonging to facilities for the production of gas or coke and facilities for the supply of gas: cast iron gas conduits (limited to those with a diameter of 20.32 centimeters or less), steel gas conduits and gas meters for consumers.
ガス又はコークスの製造設備及びガスの供給設備に属する機械及び装置のうち、鋳鉄ガス導管（口径二十・三二センチメートル以下のものに限る。）、鋼鉄ガス導管及び需要者用ガス計量器