The risks that may arise due to reasons specified by Ministry of Finance Order as prescribed in Article 221-4, paragraph (3), item (i), (c) (Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments) of the Order are the following:
令第二百二十一条の四第三項第一号ハ（国外事業所等に帰せられるべき純資産に対応する負債の利子）に規定する財務省令で定める理由により発生し得る危険は、次に掲げるものとする。
Risks that may arise from nonperformance of a contract by the counterparty to a transaction;
取引の相手方の契約不履行により発生し得る危険
Risks that may arise from fluctuations in the price of Securities, etc. held (meaning Securities and other assets and transactions);
保有する有価証券等（有価証券その他の資産及び取引をいう。）の価格の変動により発生し得る危険
Risks that may arise from errors in processing of administrative work and in the performance of other routine operations;
事務処理の誤りその他日常的な業務の遂行上発生し得る危険
Risks similar to those listed in the preceding three items.
前三号に掲げるものに類する危険