Where any of the following events has occurred with respect to Inventory held by a Resident, for the calculation of the assessed value of that asset pursuant to Article 99, paragraph (1) (Methods of Valuing Inventory) or Article 99-2, paragraph (1) (Special Methods of Valuing Inventory) for the year that includes the day on which the event occurred and each subsequent year, the value of that asset as of December 31 of that year may be treated as the acquisition price prescribed in paragraph (1) of the preceding Article.
居住者の有する棚卸資産につき次に掲げる事実が生じた場合には、その事実の生じた日の属する年以後の各年における当該資産の第九十九条第一項（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）の規定による評価額の計算については、その年十二月三十一日における当該資産の価額をもつて、前条第一項に規定する取得価額とすることができる。
that the asset has been seriously damaged by a Disaster;
当該資産が災害により著しく損傷したこと。
that the asset has become significantly obsolete;
当該資産が著しく陳腐化したこと。
a special event equivalent to those in the preceding two items.
前二号に準ずる特別の事実
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