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The transactions specified by Cabinet Order prescribed in Article 161, paragraph (2) (Domestic Source Income) of the Act are to be guarantees of obligations pertaining to borrowing of funds or other transactions (including acts of assuming obligations that are equivalent to a guarantee of obligations).
法第百六十一条第二項（国内源泉所得）に規定する政令で定める取引は、資金の借入れその他の取引に係る債務の保証（債務を負担する行為であつて債務の保証に準ずるものを含む。）とする。
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