Except as otherwise provided, the acquisition price of cryptoassets that forms the basis for calculating the assessed value of cryptoassets under Article 119-2, paragraph (1) (Valuation Methods for Cryptoassets) is, according to the category of cryptoassets set forth in each of the following items, the amount specified in that item.
第百十九条の二第一項（暗号資産の評価の方法）の規定による暗号資産の評価額の計算の基礎となる暗号資産の取得価額は、別段の定めがあるものを除き、次の各号に掲げる暗号資産の区分に応じ当該各号に定める金額とする。
Cryptoassets that have been purchased: the purchase price (if there are purchase commissions or other expenses required for the purchase of those cryptoassets, the amount obtained by adding the amount of those expenses);
購入した暗号資産 その購入の代価（購入手数料その他その暗号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）
Cryptoassets acquired by issuing them oneself: the amount of expenses required for that issuance;
自己が発行することにより取得した暗号資産 その発行のために要した費用の額
Cryptoassets other than the cryptoassets set forth in the preceding two items: the amount normally required for acquiring those cryptoassets at the time of their acquisition.
The acquisition price prescribed in the preceding paragraph of the cryptoassets set forth in each of the following items is the amount specified in that item.
Cryptoassets acquired by gift, inheritance, or bequest (excluding those acquired through a gift or bequest set forth in Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act): the amount valued, at the time of the death of the decedent, by the valuation method that the decedent was to use for those cryptoassets;
贈与、相続又は遺贈により取得した暗号資産（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、当該被相続人がその暗号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
Cryptoassets acquired through a transfer set forth in Article 40, paragraph (1), item (ii) of the Act: the sum of the amount of the 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暗号資産 当該譲渡の対価の額と同号に定める金額との合計額
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
cryptoassetmachine translation
「暗号資産」
A cryptoasset as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).
Defined inArticle 119-2, paragraph (1), item (i)· applies only in this subsection