立された法人が発行する社債、外国の政府及び地方公共団体が発行する公債並びに外 国の政府機関及び国際機関が発行する債券その他財務大臣が定める証券（以下この条 において「外国公社債等」という。）とする。 (4) The securities specified by Cabinet Order as prescribed in Article 21,  paragraph (3), item (iii) of the Act are corporate bonds issued by corporations  established based on foreign laws and regulations, public bonds issued by  foreign governments and local governments, and bonds issued by foreign  governmental institutions and international organizations or other securities  specified by the Minister of Finance (hereinafter referred to as the "foreign  public and corporate bonds, etc." in this Article).  ５ 法第二十一条第三項第四号に規定する政令で定める取引又は行為は、次に掲げるも のとする。 (5) The transactions or acts specified by Cabinet Order as prescribed in Article  21, paragraph (3), item (iv) of the Act are the following:  一 非居住者預金契約等又は他勘定預金契約等に付随する非居住者との間のデリバテ ィブ取引 (i) derivative transactions with a non-resident which are incidental to a deposit  contract, etc. with a non-resident or a deposit contract for other account, etc.;  二 外国公社債等又は流動化証券の保有に伴う非居住者との間のデリバティブ取引 (ii) derivative transactions with a non-resident accompanying the possession of  the foreign public and corporate bonds, etc. or liquid securities;  三 前二号に掲げる取引の担保の目的で行う非居住者との間の外国公社債等、国債証 券又は流動化証券の貸借契約又は寄託契約に基づく債権の発生等に係る取引 (iii) transactions pertaining to the occurrence, etc. of claims based on a loan  contract or a deposit contract for the foreign public and corporate bonds, etc.,  national government bond securities or liquid securities with a non-resident,  which is concluded for the purpose of securing the transactions listed in the  preceding two items;  四 非居住者に対する国債証券の譲渡 (iv) negotiation of national government bond securities to a non-resident;  五 売戻し条件付きの国債証券の非居住者からの取得 (v) acquisition of national government bond securities with sell-back conditions  from a non-resident;  六 譲渡した買戻し条件付きの国債証券の非居住者からの取得 (vi) acquisition of transferred national government bond securities with buy- back conditions from a non-resident;  七 買戻し条件付きの国債証券の譲渡を行うため又は第一号若しくは第二号に掲げる 取引の担保の目的で行う国債証券の貸借契約若しくは寄託契約若しくは金銭担保付 きの国債証券の貸借契約に基づく債権の発生等に係る取引を行うためにする非居住 者その他財務省令で定める者からの国債証券の取得 (vii) acquisition of national government bond securities from a non-resident or  24 