1 article
Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xvi) (Meaning of Inventory) of the Act are the following assets:
法第二条第一項第十六号（棚卸資産の意義）に規定する政令で定める資産は、次に掲げる資産とする。
Goods or products (including by-products and work scraps);
商品又は製品（副産物及び作業くずを含む。）
Semi-finished products;
半製品
Work in process (including partially completed construction);
仕掛品（半成工事を含む。）
Principal raw materials;
主要原材料
Auxiliary raw materials;
補助原材料
Consumables that are in storage;
消耗品で貯蔵中のもの
Anything equivalent to the assets listed in the preceding items.
前各号に掲げる資産に準ずるもの
Read this with the articles around it
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.