Except where otherwise provided, the acquisition price of Inventory that forms the basis for calculating the assessed value of Inventory pursuant to Article 99, paragraph (1) (Methods of Valuing Inventory) or Article 99-2, paragraph (1) (Special Methods of Valuing Inventory) is the amount specified in each of the following items for the category of assets listed in that item.
第九十九条第一項（棚卸資産の評価の方法）又は第九十九条の二第一項（棚卸資産の特別な評価の方法）の規定による棚卸資産の評価額の計算の基礎となる棚卸資産の取得価額は、別段の定めがあるものを除き、次の各号に掲げる資産の区分に応じ当該各号に定める金額とする。
Inventory that was purchased: the sum of the following amounts:
購入した棚卸資産 次に掲げる金額の合計額
the price paid for the purchase of that asset (where there are freight for taking delivery, cargo handling charges, transport insurance premiums, purchase commissions, customs duties (excluding the accessory tax prescribed in Article 2, paragraph (1), item (iv)-2 (Definitions) of the Customs Act), or other expenses required for the purchase of that asset, the amount obtained by adding the amount of those expenses);
当該資産の購入の代価（引取運賃、荷役費、運送保険料、購入手数料、関税（関税法第二条第一項第四号の二（定義）に規定する附帯税を除く。）その他当該資産の購入のために要した費用がある場合には、その費用の額を加算した金額）
the amount of expenses directly required to put that asset to consumption or make it available for sale;
当該資産を消費し、又は販売の用に供するために直接要した費用の額
Inventory pertaining to one's own manufacture, mining, extraction, cultivation, aquaculture, or other acts equivalent thereto (hereinafter in this item referred to as "manufacture, etc."): the sum of the following amounts:
自己の製造、採掘、採取、栽培、養殖その他これらに準ずる行為（以下この号において「製造等」という。）に係る棚卸資産 次に掲げる金額の合計額
the amount of raw material costs, labor costs, and expenses required for the manufacture, etc. of that asset;
当該資産の製造等のために要した原材料費、労務費及び経費の額
the amount of expenses directly required to put that asset to consumption or make it available for sale;
当該資産を消費し、又は販売の用に供するために直接要した費用の額
Inventory acquired by a method other than those prescribed in the preceding two items: the sum of the following amounts:
前二号に規定する方法以外の方法により取得した棚卸資産 次に掲げる金額の合計額
the price normally required to acquire that asset at the time of that acquisition;
その取得の時における当該資産の取得のために通常要する価額
the amount of expenses directly required to put that asset to consumption or make it available for sale.
当該資産を消費し、又は販売の用に供するために直接要した費用の額
The acquisition price prescribed in the preceding paragraph of the Inventory listed in each of the following items is the amount specified in that item.
次の各号に掲げる棚卸資産の前項に規定する取得価額は、当該各号に定める金額とする。
Inventory acquired by gift, inheritance, or bequest (excluding that acquired by a gift or bequest listed in Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act): the amount assessed, at the time of death of the decedent, by the method of valuation that the decedent was required to use for that asset;
贈与、相続又は遺贈により取得した棚卸資産（法第四十条第一項第一号（棚卸資産の贈与等の場合の総収入金額算入）に掲げる贈与又は遺贈により取得したものを除く。） 被相続人の死亡の時において、当該被相続人が当該資産につきよるべきものとされていた評価の方法により評価した金額
Inventory acquired by a transfer listed in Article 40, paragraph (1), item (ii) of the Act: the amount obtained by adding the amount of expenses directly required to put that asset to consumption or make it available for sale to the sum of the amount of consideration for that transfer and the amount specified in that item.
法第四十条第一項第二号に掲げる譲渡により取得した棚卸資産 当該譲渡の対価の額と同号に定める金額との合計額に当該資産を消費し、又は販売の用に供するために直接要した費用の額を加算した金額
The acquisition price, prescribed in paragraph (1), of agricultural products deemed to have been acquired pursuant to Article 41, paragraph (2) (Inclusion of Crop Harvests in Gross Revenue) of the Act, being the agricultural products prescribed in that paragraph, is the amount obtained by adding the amount of expenses directly required to put those agricultural products to consumption or make them available for sale to the value of the harvest prescribed in Article 41, paragraph (2) of the Act.
Read this with the articles around it
decedentmachine translation
「被相続人」
A decedent, including, wherever this Cabinet Order uses the word, a person who left all or a share of their estate as a whole by will (包括遺贈者).
Defined inArticle 1, paragraph (3)· applies throughout the law
manufacture, etc.machine translation
「製造等」
Manufacturing, mining, gathering, cultivation, aquaculture or a similar activity carried on by the person themselves to produce an asset.
Short name set inArticle 103, paragraph (1), item (ii)· applies only in this item