The method specified by Cabinet Order in the case where a method of valuation prescribed in Article 47, paragraph (1) (Calculation of Costs of Inventory Sold and Valuation Methods) of the Act has not been selected or Inventory has not been valued by the method selected is the cost method using the acquisition price calculated by the last purchase cost method listed in Article 99, paragraph (1), item (i), (e) (Methods of Valuing Inventory).
法第四十七条第一項（棚卸資産の売上原価等の計算及びその評価の方法）に規定する評価の方法を選定しなかつた場合又は選定した方法により評価しなかつた場合における政令で定める方法は、第九十九条第一項第一号ホ（棚卸資産の評価の方法）に掲げる最終仕入原価法により算出した取得価額による原価法とする。
Where a Resident has not valued Inventory by the method of valuation selected for it (including the method of valuation prescribed in the preceding paragraph that a Resident who has not notified a method of valuation is required to use), if the district director finds that the method of valuation the Resident used falls under one of the methods of valuation prescribed in Article 99, paragraph (1) and that the amount of business income of the Resident for each year can be properly calculated even by the method of valuation 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 method of valuation used.
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district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.