The method specified by Cabinet Order prescribed in Article 48, paragraph (1) (Calculation of Costs of Transferred Securities and Valuation Methods) of the Act is the valuation method using the acquisition price calculated by the total average method set forth in Article 105, paragraph (1), item (i) (Total Average Method).
法第四十八条第一項（有価証券の譲渡原価等の計算及びその評価の方法）に規定する政令で定める方法は、第百五条第一項第一号（総平均法）に掲げる総平均法により算出した取得価額による評価の方法とする。
In the case where a Resident did not make a valuation by the valuation method the Resident selected for Securities (including the valuation method prescribed in the preceding paragraph that a Resident who has not notified a valuation method is to use; the same applies hereinafter in this paragraph), if a district director finds that the valuation method the Resident used falls under a valuation method prescribed in Article 105, paragraph (1) other than the valuation method the Resident selected, and that the Resident's amount of business income for each year can be properly calculated even by the valuation method the Resident used, the district director may make a Reassessment or determination on the basis of the amount of business income for each year calculated by the valuation method the Resident used.
Read this with the articles around it
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.