Materials currently subject to this Guideline are as follows:
1) Equipment (manufacturing equipment)
Equipment related to resource development, smelting and refining, electronic materials, metal fabrication, and recycling and environmental services.
2) Operational materials
All materials, sub-materials and sub-contract goods (excluding (i) raw material for smelting-and-refining, (ii) raw materials for recycling-and-environmental services and (iii) industrial wastes).
3) Office supplies
All materials used at the head office, branches and works, etc.