(2) Air conditioners (including only those air conditioners which can be used for heating purposes and excluding those air conditioners which have a cooling capacity of 27 kilowatts or more, water-cooled air conditioners and other types of air conditioners which are specified in the Ordinance of the Ministry of International Trade and Industry);
(only those air conditioners; can be used; for heating purposes) (those air conditioners; have; a cooling capacity of 27 kilowatts or more, water-cooled air conditioners and other types of air conditioners) (air conditioners; are specified; L:in the Ordinance of the Ministry of International Trade and Industry)
only those air conditioners those air conditioners air conditioners
can be used have are specified
for heating purposes
a cooling capacity of 27 kilowatts or more, water-cooled air conditioners and other types of air conditioners
L:in the Ordinance of the Ministry of International Trade and Industry