Except as otherwise provided, the acquisition price of Depreciable Assets prescribed in Articles 120 through 122 (Depreciation Methods for Depreciable Assets) is, according to the category of assets set forth in each of the following items, the amount set forth in that item.
減価償却資産の第百二十条から第百二十二条まで（減価償却資産の償却の方法）に規定する取得価額は、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掲げる金額とする。
Purchased Depreciable Assets: the sum of the following amounts:
購入した減価償却資産 次に掲げる金額の合計額
The purchase price of that asset (if there are freight charges for taking delivery, cargo handling charges, transport insurance premiums, purchase commissions, customs duties (excluding the accessory taxes 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 for putting that asset into business use;
当該資産を業務の用に供するために直接要した費用の額
Depreciable Assets pertaining to the Resident's own construction, manufacture, or production (hereinafter in this Article referred to as "construction, etc."): the sum of the following amounts:
自己の建設、製作又は製造（以下この条において「建設等」という。）に係る減価償却資産 次に掲げる金額の合計額
The amount of raw material costs, labor costs, and expenses required for the construction, etc. of that asset;
当該資産の建設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 for putting that asset into business use;
当該資産を業務の用に供するために直接要した費用の額
Living organisms set forth in Article 6, item (ix), (a) (Living Organisms) that the Resident has raised (hereinafter in this item referred to as "cattle, horses, etc."): the sum of the following amounts:
自己が成育させた第六条第九号イ（生物）に掲げる生物（以下この号において「牛馬等」という。） 次に掲げる金額の合計額
The amount set forth in item (i), (a) or item (v), (a) pertaining to the cattle, horses, etc. acquired for raising, or the amount of breeding fees and birthing costs, and the amount of feed costs, labor costs, and expenses required for the raising of the acquired cattle, horses, etc.;
The amount of expenses directly required for putting the raised cattle, horses, etc. into business use;
成育させた牛馬等を業務の用に供するために直接要した費用の額
Living organisms set forth in Article 6, item (ix), (b) and (c) that the Resident has matured (hereinafter in this item referred to as "fruit trees, etc."): the sum of the following amounts:
自己が成熟させた第六条第九号ロ及びハに掲げる生物（以下この号において「果樹等」という。） 次に掲げる金額の合計額
The amount set forth in item (i), (a) or (a) of the following item pertaining to the fruit trees, etc. acquired for maturing, or the amount of seed and seedling costs, and the amount of fertilizer costs, labor costs, and expenses required for the maturing of the acquired fruit trees, etc.;
The amount of expenses directly required for putting the matured fruit trees, etc. into business use;
成熟させた果樹等を業務の用に供するために直接要した費用の額
Depreciable Assets acquired by a method other than the methods prescribed in the preceding items: the sum of the following amounts:
前各号に規定する方法以外の方法により取得した減価償却資産 次に掲げる金額の合計額
The amount normally required for acquiring that asset at the time of its 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 for putting that asset into business use.
当該資産を業務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 a Depreciable Asset acquired for a reason set forth in the items of Article 60, paragraph (1) (Acquisition Costs of Assets Acquired as Gifts) of the Act (excluding those to which Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act has applied) is the amount equivalent to the acquisition price of that Depreciable Asset under this Article and paragraph (2) of the following Article, on the assumption that the person who acquired that Depreciable Asset had continued to own it.
法第六十条第一項各号（贈与等により取得した資産の取得費等）に掲げる事由により取得した減価償却資産（法第四十条第一項第一号（たな卸資産の贈与等の場合の総収入金額算入）の規定の適用があつたものを除く。）の前項に規定する取得価額は、当該減価償却資産を取得した者が引き続き所有していたものとみなした場合における当該減価償却資産のこの条及び次条第二項の規定による取得価額に相当する金額とする。
Read this with the articles around it
construction, etc.machine translation
「建設等」
In Article 126, building, making or manufacturing a depreciable asset oneself; the acquisition price of such an asset is the cost of the materials, labour and expenses for it plus the costs of putting it to use in the business.
Short name set inArticle 126, paragraph (1), item (ii)· applies only in this article
cattle, horses, etc.machine translation
「牛馬等」
Cattle, horses, pigs, sheep and goats (the living things listed in Article 6, item (ix), (a)) that the person has raised themselves, whose acquisition cost is the total of the costs this item lists.
Short name set inArticle 126, paragraph (1), item (iii)· applies only in this item
fruit trees, etc.machine translation
「果樹等」
In Article 126, paragraph (1), item (iv), the plants listed in Article 6, item (ix), (b) and (c) — fruit trees such as citrus, apple and grape trees, and others such as tea plants, olive trees and hops — that a person has raised to maturity themselves.
Short name set inArticle 126, paragraph (1), item (iv)· applies only in this item