The risks that may arise for the reasons specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (2), item (i), (c) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Permanent Establishment) of the Order are the following:
令第二百九十二条の三第二項第一号ハ（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入）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。
the risk that may arise from non-performance of a contract by the other party 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
the risk 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
the risk that may arise from errors in processing clerical work or otherwise in carrying out routine business;
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
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