The value of an asset set out in each of the following items, which serves as the basis for calculating the amount of losses prescribed in Article 51, paragraph (1), (3), or (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act that have arisen with respect to that asset, is the amount set out in that item.
Fixed Assets: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of Article 38, paragraph (1) or (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act were applied;
Timberland: the amount of planting costs, expenses required for acquisition, management costs, and other expenses required for the cultivation of that timberland that were paid by the date on which the loss arose;
山林 当該損失の生じた日までに支出したその山林の植林費、取得に要した費用、管理費その他その山林の育成に要した費用の額
Deferred Assets: the amount obtained by deducting, from the amount of the Deferred Asset, the cumulative amount of the amounts that are included in necessary expenses, as the depreciation allowance for it pursuant to Article 50 (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act, in calculating the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year on or before the year that includes the date on which the loss arose.
繰延資産 その繰延資産の額からその償却費として法第五十条（繰延資産の償却費の計算及びその償却の方法）の規定により当該損失の生じた日の属する年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入される金額の累積額を控除した金額
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