1 article
Changes on a date not yet set (Cabinet Order No. 93 of 2026)
Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xviii) (Definitions) of the Act are, among assets other than Inventory, Securities, cryptoassets prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act, and Deferred Assets, the following:
法第二条第一項第十八号（定義）に規定する政令で定める資産は、棚卸資産、有価証券、資金決済に関する法律第二条第十四項（定義）に規定する暗号資産及び繰延資産以外の資産のうち次に掲げるものとする。
land (including rights existing on land);
土地（土地の上に存する権利を含む。）
assets listed in the items of the following Article;
次条各号に掲げる資産
telephone subscription rights;
電話加入権
anything equivalent to the assets listed in the preceding three items.
前三号に掲げる資産に準ずるもの
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