| 無形固定資産 | Intangible assets |
| 特許権 | Patent right |
| 借地権 | Leasehold right |
| 地上権 | Surface right |
| 商標権 | Right of trademark |
| 実用新案権 | Utility model right |
| 意匠権 | Design right |
| 鉱業権 | Mining right |
| 漁業権 | Fishery right |
| 入漁権 | Common of piscary |
| ソフトウエア | Software |
| ソフトウエア仮勘定 | Software in progress |
| のれん | Goodwill |
| リース資産 | Lease assets |
| 仕掛研究開発 | In-process research and development |
| その他の無形資産で流動資産又は投資たる資産に属しないもの | Other intangible assets |
| 施設利用権 | Right of using facilities |
| 電話加入権 | Telephone subscription right |
| 電気供給施設利用権 | Right of using electric supply facilities |
| 電気通信施設利用権 | Right of using telecommunication facilities |
| 電信電話専用施設利用権 | Right of using telephone and telegraph facilities |
| 公共施設利用権 | Right of using public facilities |
| 水道施設利用権 | Right of using water facilities |
| その他の施設利用権 | Right of using other facilities |
| 工業所有権 | Industrial property |
| 借家権 | House leasehold right |
| 特許実施権 | Right of using patent |
| 水利権 | Water right |
| 版権 | Copyright |
| 著作権 | Copyright |