第二十三条（棚卸資産の評価の方法の変更申請書の記載事項）
Article 23Matters to Be Stated in a Written Application for Change of the Method of Valuing Inventory
The matters specified by Ministry of Finance Order as prescribed in Article 101, paragraph (2) (Procedures for Changing the Method of Valuing Inventory) of the Order are the following matters.
令第百一条第二項（棚卸資産の評価の方法の変更手続）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile of the person who submits the written application prescribed in Article 101, paragraph (2) of the Order;
令第百一条第二項に規定する申請書を提出する者の氏名及び住所
the type of business for which the method of valuation is to be changed, and the classification of Inventory such as goods or products (excluding by-products and scrap), semi-finished goods, work in process (including partially completed construction), principal raw materials, auxiliary raw materials and other Inventory;
その評価の方法を変更しようとする事業の種類並びに商品又は製品（副産物及び作業くずを除く。）、半製品、仕掛品（半成工事を含む。）、主要原材料及び補助原材料その他の棚卸資産の区分
the method of valuation currently in use and the date on which that method of valuation was adopted;
現によつている評価の方法及びその評価の方法を採用した年月日
the new method of valuation to be adopted;
採用しようとする新たな評価の方法
any other matters for reference.
その他参考となるべき事項