of 1948) wherein the transfer of financial instruments (meaning financial  instruments prescribed in paragraph (24) of the same Article; hereinafter the  same applies in this Article), rights pertaining to financial instruments or  monetary claims (excluding those that are financial instruments and those  that are rights pertaining to financial instruments; the same applies in item  (i) of the following paragraph) is promised (excluding those wherein  settlement of the transactions may be made only by paying or receiving the  differences);  二 金融商品取引法第二条第二十一項第三号に掲げる取引（同項第二号に掲げる取引 に準ずる取引で金融商品取引所の定めるものに係る取引を除く。） (ii) transactions listed in Article 2, paragraph (21), item (iii) of the Financial  Instruments and Exchange Act (excluding transactions pertaining to  transactions equivalent to the transactions listed in item (ii) of the same  paragraph which are specified by financial instruments exchanges).  ４ 法第六条第一項第十四号に規定する政令で定める店頭デリバティブ取引は、次に掲 げるものとする。 (4) Over-the-counter transactions of derivatives specified by Cabinet Order as  prescribed in Article 6, paragraph (1), item (xiv) of the Act are the following:  一 金融商品取引法第二条第二十二項第一号及び第五号から第七号までに掲げる取引 のうち、金融商品、金融商品に係る権利又は金銭債権を移転することを約する取引 （当該取引が差金の授受のみによつて決済されるものを除く。） (i) transactions listed in Article 2, paragraph (22), item (i), and item (v)  through item (vii) of the Financial Instruments and Exchange Act wherein  the transfer of financial instruments, rights pertaining to financial  instruments or monetary claims is promised (excluding those wherein  settlement of the transactions may be made only by paying or receiving the  differences);  二 金融商品取引法第二条第二十二項第三号に掲げる取引 (ii) transactions listed in Article 2, paragraph (22), item (iii) of the Financial  Instruments and Exchange Act.  ５ 法第六条第一項第十四号に規定する政令で定める取引は、金利、通貨の価格、商品 の価格その他の指標の数値としてあらかじめ当事者間で約定された数値と将来の一定 の時期における現実の当該指標の数値の差に基づいて算出される金銭の授受を約する 取引又はこれに類する取引（法律又は法律に基づく命令の規定により業務又は事業と して行うことができるものに限る。）であつて、財務省令で定めるものとする。 (5) The transactions specified by Cabinet Order as prescribed in Article 6,  paragraph (1), item (xiv) of the Act are transactions promising the transfer of  the amount of money calculated based on the difference between the numeric  value, which has been agreed upon between parties in advance as the interest  rate, price of a currency, price of goods or numeric value of another index, and  the actual numeric value of such index at a certain time in the future, or  3 