人（外国法令に基づいて設立された法人を除く。）及び本邦法人である法第十六条の 二に規定する銀行等（以下「銀行等」という。）の営業所のうち非居住者であるもの とする。 23  (2) Those specified by Cabinet Order as prescribed in Article 21, paragraph (3)  are corporations having their principal office in a foreign state (excluding  corporations established based on foreign laws and regulations) and non- resident business offices of banks, etc. prescribed in Article 16-2 of the Act  (hereinafter referred to as the "banks, etc.") which are Japanese corporations.  ３ 法第二十一条第三項第一号に規定する政令で定める預金契約は、次の各号に掲げる 預金契約の区分に応じ、当該各号に定める要件を満たす預金契約（譲渡性預金に係る ものを除く。）とする。 (3) The deposit contract specified by Cabinet Order as prescribed in Article 21,  paragraph (3), item (i) of the Act is a deposit contract (excluding those  pertaining to a negotiable deposit) that fulfills, according to the classification  of deposit contracts listed in the following items, the requirements prescribed  respectively in those items:  一 法第二十一条第三項第一号に規定する非居住者のうち金融機関である者その他財 務省令で定める者との間の預金契約 払戻しについて期限の定めがない預金契約に あつてはその払戻しが当該預金契約を解除した日の翌日以後に行われ、払戻しにつ いて期限の定めがある預金契約にあつてはその払戻期限が当該預金契約を締結した 日の翌日以後に到来すること。 (i) deposit contract with a non-resident prescribed in Article 21, paragraph (3),  item (i) of the Act who is a financial institution or another kind specified by  Ministry of Finance Order: With regard to a deposit contract with no set due  date for refund, the refund is made on and after the day following the date of  cancellation of the deposit contract, and with regard to a deposit contract  with a set due date for refund, the due date for refund arrives on and after  the day following the date of cancellation of the deposit contract;  二 法第二十一条第三項第一号に規定する非居住者のうち前号に掲げる者以外の者と の間の預金契約 当該預金契約が、払戻しについて期限の定めがある預金契約で、 その払戻期限が当該預金契約を締結した日から起算して二日を経過した日以後に到 来し、かつ、当該預金契約に基づく預入の金額が財務大臣が定める金額以上のもの であること。 (ii) deposit contract with a non-resident other than those listed in the  preceding item as prescribed in Article 21, paragraph (3), item (i) of the Act:  The deposit contract is a deposit contract with a set due date for refund, and  the due date for refund arrives on and after the date when two days have  passed from the date of conclusion of the deposit contract, and the amount of  deposit based on the deposit contract is not less than the amount specified by  the Minister of Finance.  ４ 法第二十一条第三項第三号に規定する政令で定める証券は、外国法令に基づいて設