法令翻訳 http://www.japaneselawtranslat...ky=&page=1

(不動産関連法人の上場株式に類するものの範囲)
第六十条の三  令第百八十七条第九項第一号（恒久的施設を有しない外国法人の課税所得）に規定する金融商品取引所に上場されている株式又は出資に類するものとして財務省令で定めるものは、次に掲げるものとする。

Scope of Shares Similar to Real Estate-Related Corporations' Listed Shares
Article 60-3  Shares specified by Ministry of Finance Order as being similar to shares or capital contributions listed on a financial instruments exchange, prescribed in Article 187, paragraph (9), item (i) (Taxable Income of Foreign Corporations Without Permanent Establishments) of the Order, are as follows:一  店頭売買登録銘柄（株式（出資を含む。以下この条において同じ。）で、金融商品取引法第二条第十三項（定義）に規定する認可金融商品取引業協会（次号において「認可金融商品取引業協会」という。）が、その定める規則に従い、その店頭売買につき、その売買価格を発表し、かつ、当該株式の発行法人に関する資料を公開するものとして登録したものをいう。）として登録された株式(i)  shares that have been registered as issues registered for over-the-counter trading (meaning shares (including capital contributions; hereinafter the same applies in this Article) that an authorized financial instruments firms association as prescribed in Article 2, paragraph (13) (Definitions) of the Financial Instruments and Exchange Act (referred to as an "authorized financial instruments firms association" in the following item) has registered, in accordance with the rules it has set forth, as shares whose sales prices for over-the-counter trading will be publicized and for which materials concerning the issuing corporation thereof will be open to the public);二  店頭管理銘柄株式（金融商品取引法第二条第十六項に規定する金融商品取引所への上場が廃止され、又は前号に規定する店頭売買登録銘柄としての登録が取り消された株式のうち、認可金融商品取引業協会が、その定める規則に従い指定したものをいう。）(ii)  shares of over-the-counter managed issues (meaning shares that have been delisted from a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or whose registration as issues registered for over-the-counter trading as prescribed in the preceding item has been canceled, and that have been designated by an authorized financial instruments firms association in accordance with the rules it has set forth);三  金融商品取引法第二条第八項第三号ロに規定する外国金融商品市場において売買されている株式(iii)  shares traded on a foreign financial instruments market as prescribed in Article 2, paragraph (8), item (iii), (b) of the Financial Instruments and Exchange Act.