一
Appended Table 1, item (i)
物の製造、改造、加工、修理、洗浄、選別、包装、装飾、仕上げ、販売のためにする仕立て、破壊若しくは解体又は材料の変造の事業（電気、ガス又は各種動力の発生、変更若しくは伝導の事業及び水道の事業を含む。）
a business that manufactures, converts, processes, repairs, washes, sorts, packs, decorates, finishes, tailors for sale, destroys, or dismantles objects, or alters materials (including a business that generates, changes, or transmits electricity, gas, or other power sources, and a water supply business)