第二目 棚卸資産の取得価額
Division 2 Acquisition Price of Inventory
Article 103Acquisition Price of Inventory
Except where otherwise provided, the acquisition price of Inventory that forms the basis for calculating the assessed value of Inventory pursuant to Article 99, paragraph (1) (Methods of Valuing Inventory) or Article 99-2, paragraph (1) (Special Methods of Valuing Inventory) is the amount specified in each of the following items for the category of assets listed in that item.
第九十九条第一項（棚卸資産の評価の方法）又は第九十九条の二第一項（棚卸資産の特別な評価の方法）の規定による棚卸資産の評価額の計算の基礎となる棚卸資産の取得価額は、別段の定めがあるものを除き、次の各号に掲げる資産の区分に応じ当該各号に定める金額とする。
Inventory that was purchased: the sum of the following amounts:
購入した棚卸資産 次に掲げる金額の合計額
the price paid for the purchase of that asset (where there are freight for taking delivery, cargo handling charges, transport insurance premiums, purchase commissions, customs duties (excluding the accessory tax 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 to put that asset to consumption or make it available for sale;
当該資産を消費し、又は販売の用に供するために直接要した費用の額
Inventory pertaining to one's own manufacture, mining, extraction, cultivation, aquaculture, or other acts equivalent thereto (hereinafter in this item referred to as "manufacture, etc."): the sum of the following amounts:
自己の製造、採掘、採取、栽培、養殖その他これらに準ずる行為（以下この号において「製造等」という。）に係る棚卸資産 次に掲げる金額の合計額
the amount of raw material costs, labor costs, and expenses required for the manufacture, etc. of that asset;
当該資産の製造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 to put that asset to consumption or make it available for sale;
当該資産を消費し、又は販売の用に供するために直接要した費用の額
Inventory acquired by a method other than those prescribed in the preceding two items: the sum of the following amounts:
前二号に規定する方法以外の方法により取得した棚卸資産 次に掲げる金額の合計額
the price normally required to acquire that asset at the time of that 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 to put that asset to consumption or make it available for sale.
当該資産を消費し、又は販売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 the Inventory listed in each of the following items is the amount specified in that item.
次の各号に掲げる棚卸資産の前項に規定する取得価額は、当該各号に定める金額とする。
Inventory acquired by gift, inheritance, or bequest (excluding that acquired by a gift or bequest listed in Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act): the amount assessed, at the time of death of the decedent, by the method of valuation that the decedent was required to use for that asset;
贈与、相続又は遺贈により取得した棚卸資産（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、当該被相続人が当該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
Inventory acquired by a transfer listed in Article 40, paragraph (1), item (ii) of the Act: the amount obtained by adding the amount of expenses directly required to put that asset to consumption or make it available for sale to the sum of the amount of 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棚卸資産 当該譲渡の対価の額と同号に定める金額との合計額に当該資産を消費し、又は販売の用に供するために直接要した費用の額を加算した金額
The acquisition price, prescribed in paragraph (1), of agricultural products deemed to have been acquired pursuant to Article 41, paragraph (2) (Inclusion of Crop Harvests in Gross Revenue) of the Act, being the agricultural products prescribed in that paragraph, is the amount obtained by adding the amount of expenses directly required to put those agricultural products to consumption or make them available for sale to the value of the harvest prescribed in Article 41, paragraph (2) of the Act.
Article 104Special Provisions on Acquisition Price of Inventory
Where any of the following events has occurred with respect to Inventory held by a Resident, for the calculation of the assessed value of that asset pursuant to Article 99, paragraph (1) (Methods of Valuing Inventory) or Article 99-2, paragraph (1) (Special Methods of Valuing Inventory) for the year that includes the day on which the event occurred and each subsequent year, the value of that asset as of December 31 of that year may be treated as the acquisition price prescribed in paragraph (1) of the preceding Article.
居住者の有する棚卸資産につき次に掲げる事実が生じた場合には、その事実の生じた日の属する年以後の各年における当該資産の第九十九条第一項（棚卸資産の評価の方法）又は第九十九条の二第一項（棚卸資産の特別な評価の方法）の規定による評価額の計算については、その年十二月三十一日における当該資産の価額をもつて、前条第一項に規定する取得価額とすることができる。
that the asset has been seriously damaged by a Disaster;
当該資産が災害により著しく損傷したこと。
that the asset has become significantly obsolete;
当該資産が著しく陳腐化したこと。
a special event equivalent to those in the preceding two items.
前二号に準ずる特別の事実
第三款 有価証券の評価
Subsection 3 Valuation of Securities
第一目 有価証券の評価の方法
Division 1 Methods of Valuing Securities
Article 105Methods of Valuing Securities
The methods of valuation that may be selected, pursuant to Article 48, paragraph (1) (Calculation of Costs of Transferred Securities and Valuation Methods) of the Act, for calculating the assessed value of Securities held on December 31 of that year (where the Resident referred to in that paragraph dies or begins an Absence From Japan during the year, the time of that death or of the start of that Absence From Japan; the same applies hereinafter in this Article) (hereinafter in this paragraph referred to as "year-end Securities") are methods of calculating the acquisition price of the year-end Securities by any one of the following methods and taking the acquisition price so calculated as the assessed value of those year-end Securities.
the total average method (meaning a method of distinguishing Securities by differences in kind and issue (hereinafter in this paragraph referred to as "types, etc."), and, for items of the same types, etc., taking as the acquisition price per unit the price calculated by dividing the sum of the total amount of the acquisition price of Securities of the same types, etc. held on January 1 of that year and the total amount of the acquisition price of Securities of the same types, etc. acquired during that year by the total number of those Securities);
総平均法（有価証券をその種類及び銘柄（以下この項において「種類等」という。）の異なるごとに区別し、その種類等の同じものについて、その年一月一日において有していた種類等を同じくする有価証券の取得価額の総額とその年中に取得した種類等を同じくする有価証券の取得価額の総額との合計額をこれらの有価証券の総数で除して計算した価額をその一単位当たりの取得価額とする方法をいう。）
the moving average method (meaning a method of distinguishing Securities by differences in types, etc., and, for items of the same types, etc., regarding the initial acquisition price per unit as having been revised, where Securities of the same types, etc. are acquired again, to the average unit price calculated on the basis of the numbers and acquisition prices of the Securities held at the time of that acquisition and the Securities so acquired, regarding the acquisition price per unit as having been revised by the same method each time Securities of the same types, etc. are acquired thereafter, and taking as the acquisition price per unit the acquisition price per unit regarded as having been revised on the day nearest to December 31 of that year).
移動平均法（有価証券をその種類等の異なるごとに区別し、その種類等の同じものについて、当初の一単位当たりの取得価額が、種類等を同じくする有価証券を再び取得した場合にはその取得の時において有する当該有価証券とその取得した有価証券との数及び取得価額を基礎として算出した平均単価によつて改定されたものとみなし、以後種類等を同じくする有価証券を取得する都度同様の方法により一単位当たりの取得価額が改定されたものとみなし、その年十二月三十一日から最も近い日において改定されたものとみなされた一単位当たりの取得価額をその一単位当たりの取得価額とする方法をいう。）
In the case where, in the middle of a year, an event prescribed in Articles 110 through 116 (Acquisition Price of Shares, etc. in Cases of Share Splits, etc.) (hereinafter in this paragraph referred to as an "event") occurs with respect to shares held by a Resident (including capital contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations) or beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, the day on which that event occurred (or, if events occurred two or more times during that year, the event on the day nearest to December 31 of that year) is deemed to be January 1 of that year, and the assessed value of those shares or beneficial interests under the provisions of the preceding paragraph is to be calculated for each year on or after that year.
居住者の有する株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。）又は投資信託若しくは特定受益証券発行信託の受益権について、その年の中途において第百十条から第百十六条まで（株式の分割等の場合の株式等の取得価額）に規定する事実（以下この項において「事実」という。）があつた場合には、当該事実（その年中に二回以上にわたつて事実があつた場合には、その年十二月三十一日から最も近い日における事実）があつた日をその年一月一日とみなして、その年以後の各年における前項の規定による当該株式又は受益権の評価額の計算をするものとする。
Article 106Selection of Valuation Methods for Securities
The valuation method for Securities must be selected for each type of Securities.
有価証券の評価の方法は、その種類ごとに選定しなければならない。
In the case where a Resident has acquired Securities that give rise to business income (excluding the case where a notification under this paragraph is to be made, in a year preceding the year in which the date of acquisition falls or in an earlier year, regarding Securities of the same type as those Securities that give rise to business income), the Resident must notify the competent district director with jurisdiction over the place for tax payment in writing, by the Filing Deadline for the income tax for the year in which that date falls, of the valuation method to be used, from among the valuation methods prescribed in paragraph (1) of the preceding Article, regarding Securities of the same type as those Securities.
居住者は、事業所得の基因となる有価証券を取得した場合（その取得した日の属する年の前年以前においてその有価証券と種類を同じくする有価証券で事業所得の基因となるものにつきこの項の規定による届出をすべき場合を除く。）には、同日の属する年分の所得税に係る確定申告期限までに、その有価証券と種類を同じくする有価証券につき、前条第一項に規定する評価の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。
Article 107Procedures for Changing Valuation Methods for Securities
A Resident who intends to change the valuation method selected for Securities (including the valuation method prescribed in paragraph (1) of the following Article that a person who has not notified a valuation method is to use) must obtain the approval of the competent district director with jurisdiction over the place for tax payment.
居住者は、有価証券につき選定した評価の方法（その評価の方法を届け出なかつた者がよるべきこととされている次条第一項に規定する評価の方法を含む。）を変更しようとするときは、納税地の所轄税務署長の承認を受けなければならない。
The provisions of Article 101, paragraphs (2) through (5) (Procedures for Changing Inventory Valuation Methods) apply mutatis mutandis to the case referred to in the preceding paragraph.
第百一条第二項から第五項まで（たな卸資産の評価の方法の変更手続）の規定は、前項の場合について準用する。
Article 108Statutory Valuation Method for Securities
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.
第二目 有価証券の取得価額
Division 2 Acquisition Price of Securities
Article 109Acquisition Price of Securities
Except as otherwise provided, the acquisition price of Securities that forms the basis for calculating the assessed value of Securities under Article 105, paragraph (1) (Valuation Methods for Securities) is, according to the category of Securities set forth in each of the following items, the amount specified in that item.
第百五条第一項（有価証券の評価の方法）の規定による有価証券の評価額の計算の基礎となる有価証券の取得価額は、別段の定めがあるものを除き、次の各号に掲げる有価証券の区分に応じ当該各号に定める金額とする。
Securities acquired through payment of money (excluding those falling under item (iii)): the amount of the money paid (for Securities acquired through the exercise of a share option (including a subscription right for new investment units prescribed in Article 2, paragraph (17) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter in this item and item (iv)), the acquisition price of that share option is included, and if there are expenses required for the acquisition through that payment of money, the amount obtained by adding the amount of those expenses);
Specified restricted shares or succeeding restricted shares prescribed in Article 84, paragraph (1) (Value of Restricted Shares, etc.): the value, on the day on which the restriction on transfer prescribed in that paragraph was lifted on those specified restricted shares or succeeding restricted shares (if the individual referred to in that paragraph died before that day, for those specified restricted shares or succeeding restricted shares regarding which it had been confirmed, at the time of the individual's death, that they do not fall under the grounds prescribed in paragraph (2), item (ii) of that Article, the day of the individual's death);
Securities acquired through the exercise of a right set forth in the items of Article 84, paragraph (3) that was given by the issuing corporation, in the case where it falls under the provisions of that paragraph: the value of those Securities on the day of the exercise of that right (for Securities acquired through the exercise of a right set forth in item (iii) of that paragraph, the due date for payment or delivery based on that right (if a period for payment or delivery is specified, the day on which that payment or delivery was made));
Shares of an issuing corporation (including capital contributions and investment units (meaning investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; the same applies in paragraph (1) of the following Article); the same applies hereinafter in this Division) or share options acquired without requiring any new payment or delivery to that issuing corporation, which are those shares or share options given in the capacity of Shareholder, Member, or Other Investor of that issuing corporation (limited to the case where it is found that there is no risk of harming other Shareholders, Members, or Other Investors of that issuing corporation): zero;
発行法人に対し新たな払込み又は給付を要しないで取得した当該発行法人の株式（出資及び投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。次条第一項において同じ。）を含む。以下この目において同じ。）又は新株予約権のうち、当該発行法人の株主等として与えられる場合（当該発行法人の他の株主等に損害を及ぼすおそれがないと認められる場合に限る。）の当該株式又は新株予約権 零
Securities that have been purchased (excluding those falling under item (iii)): the purchase price (if there are purchase commissions or other expenses required for the purchase of those Securities, the amount obtained by adding the amount of those expenses);
購入した有価証券（第三号に該当するものを除く。） その購入の代価（購入手数料その他その有価証券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）
Securities other than the Securities set forth in the preceding items: the amount normally required for acquiring those Securities at the time of their acquisition.
前各号に掲げる有価証券以外の有価証券 その取得の時におけるその有価証券の取得のために通常要する価額
The acquisition price prescribed in the preceding paragraph of the Securities set forth in each of the following items is the amount specified in that item.
次の各号に掲げる有価証券の前項に規定する取得価額は、当該各号に定める金額とする。
Securities 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 Securities;
贈与、相続又は遺贈により取得した有価証券（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有価証券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
Securities 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有価証券 当該譲渡の対価の額と同号に定める金額との合計額
略称規定第百三条第一項第二号・この号の中だけ
自己の製造、採掘、採取、栽培、養殖その他これらに準ずる行為（以下この号において「製造等」という。）に係る棚卸資産 次に掲げる金額の合計額
わかりやすく言うと
自分で行う製造、採掘、採取、栽培、養殖その他これらに準ずる行為のことです。
略称規定第百五条第一項・この項の中だけ
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）の規定によるその年十二月三十一日（同項の居住者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の時。以下この条において同じ。）において有する有価証券（以下こ…
わかりやすく言うと
居住者がその年十二月三十一日（年の中途で死亡し又は出国をした場合はその時）に持っている有価証券のことです。その評価額は、総平均法又は移動平均法のいずれかで算出した取得価額とする方法から選ぶことができます。
略称規定第百五条第一項第一号・この項の中だけ
総平均法（有価証券をその種類及び銘柄（以下この項において「種類等」という。）の異なるごとに区別し、その種類等の同じものについて、その年一月一日において有していた種類等を同じくする有価証券の取得価額の総額とその年中に取得した種類等を同じくす…
わかりやすく言うと
有価証券の種類及び銘柄のことです。総平均法では、これが同じ有価証券ごとに区別して一単位当たりの取得価額を計算します。
略称規定第百五条第二項・この項の中だけ
…その年の中途において第百十条から第百十六条まで（株式の分割等の場合の株式等の取得価額）に規定する事実（以下この項において「事実」という。）があつた場合には…
わかりやすく言うと
株式の分割や併合、資本の払戻しや解散による残余財産の分配など、第百十条から第百十六条までに定められた、持っている株式などの取得価額を計算し直すことになる出来事のことです。
定義第百九条第一項第四号・この規定及び第百十条第一項の中だけ
投資信託及び投資法人に関する法律第二条第十四項に規定する投資口
わかりやすく言うと
均等の割合的単位に細分化された投資法人の社員の地位のことです（投資信託及び投資法人に関する法律第二条第十四項）。投資法人は、資産を主として特定資産に対する投資として運用することを目的に設立される社団です。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。