(i) money loan contracts that are concluded by a resident who imports goods  with another party to an import contract for the goods and are directly  incidental to the import contract for the goods, which are related to the  offsetting of the total amount of claims based thereon and the whole or part  of the charges of the import goods (including acts substantially recognized as  offsetting; the same applies in the following item);  二 貨物を輸出する居住者による当該貨物の輸出契約に直接伴う当該輸出契約の相手 方からの金銭の借入契約のうち、当該借入契約による債務の全額と当該輸出貨物の 代金の全部又は一部との相殺をすることを内容とするもの (ii) monetary debt contracts that are concluded by a resident who exports goods  with another party to an export contract for the goods and are directly  incidentally to the export contract for the goods, which are related to the  offsetting of the total amount of debts based thereon and the whole or part of  the charges of the export goods;  三 貨物を輸出し又は輸入する居住者が非居住者との間で行う債務の保証契約であつ て次に掲げるもの (iii) the following debt guarantee contracts that are concluded by a resident  who imports or exports goods with a non-resident:  イ 当該貨物の輸出又は輸入に係る入札の条件に従つて行う保証契約 (a) guarantee contracts that are concluded in conformity with the conditions  for bid pertaining to the import or export of the goods;  ロ 当該貨物の輸出契約又は輸入契約の履行保証契約、当該貨物代金の前受金又は 前払金の返還保証契約及び当該貨物の輸出契約又は輸入契約に直接伴つて、かつ、 これらの契約の定めるところにより行うその他の保証契約 (b) performance guarantee contracts for an import or export contract for the  goods, refund guarantee contracts for advances received or advance  payments for the charges of the goods, and other guarantee contracts that  are concluded directly incidental to an import or export contract for the  goods and pursuant to the provisions of such contracts;  四 鉱業権、工業所有権その他これらに類する権利の移転又はこれらの権利の使用権 の設定（以下この条において「鉱業権等の移転等」という。）に係る契約の当事者 たる居住者が当該鉱業権等の移転等のため当該契約に基づいて当該契約の相手方と の間で行う金銭の貸付契約又は借入契約のうち、当該貸付契約又は借入契約による 債権又は債務の全額と鉱業権等の移転等の対価の全部又は一部との相殺をすること を内容とするもの (iv) money loan contracts or debt contracts which a resident who is a party to a  contract pertaining to the transfer of the mining right, industrial property  right or other right similar thereto or establishment of the right of use of  these rights (hereinafter referred to as the "transfer, etc. of the mining right,  etc." in this Article) with another party to the contract based on the contract  for the purpose of the transfer, etc. of the mining right, etc., which are  42 