The amount specified by Cabinet Order prescribed in Article 45, paragraph (3) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act is, out of the cost of sales and other amounts of expenses directly required to obtain the gross revenue pertaining to real property income, business income, timber income, or miscellaneous income arising from the sale or transfer of the assets referred to in that paragraph and the provision of services requiring the delivery of assets, the amount specified in each of the following items according to which of the assets listed in those items those assets (excluding those pertaining to the transactions under the items of that paragraph in cases falling under the cases listed in those items) fall under.
an asset that was purchased: 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 (Act No. 61 of 1954)), or other expenses required for the purchase of that asset, the amount obtained by adding the amount of those expenses);
購入した資産 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（昭和二十九年法律第六十一号）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）
an asset pertaining to one's own manufacture, etc. (meaning manufacture, mining, extraction, cultivation, aquaculture, or other acts equivalent thereto; the same applies hereinafter in this item): the amount of raw material costs directly required for the manufacture, etc. of that asset;
自己の製造等（製造、採掘、採取、栽培、養殖その他これらに準ずる行為をいう。以下この号において同じ。）に係る資産 当該資産の製造等のために直接に要した原材料費の額
an asset acquired by a method other than those prescribed in the preceding two items (excluding those listed in the following item): the price normally required to acquire that asset at the time of that acquisition;
an asset acquired by gift, inheritance, or bequest (limited to Inventory listed in Article 103, paragraph (2), item (i) (Acquisition Price of Inventory), or an asset prescribed in Article 59, paragraph (1) (Special Provisions on Capital Gains and Gifts) of the Act acquired on the grounds listed in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act; hereinafter in this item referred to as an "asset received by gift, etc."): the amount specified in the respective items among items (i) through this item for the donor or decedent pertaining to that gift, inheritance, or bequest, according to which of the assets listed in items (i) through this item that asset received by gift, etc. falls under for those persons.
贈与、相続又は遺贈により取得をした資産（第百三条第二項第一号（棚卸資産の取得価額）に掲げる棚卸資産又は法第六十条第一項第一号（贈与等により取得した資産の取得費等）に掲げる事由により取得した法第五十九条第一項（贈与等の場合の譲渡所得等の特例）に規定する資産に限る。以下この号において「受贈等資産」という。） 当該受贈等資産が当該贈与、相続又は遺贈に係る贈与者又は被相続人において第一号からこの号までに掲げる資産のいずれに該当するかに応じこれらの者におけるそれぞれこれらの号に定める金額
Read this with the articles around it
decedentmachine translation
「被相続人」
A decedent, including, wherever this Cabinet Order uses the word, a person who left all or a share of their estate as a whole by will (包括遺贈者).
Defined inArticle 1, paragraph (3)· applies throughout the law
manufacture, etc.machine translation
「製造等」
Manufacturing, mining, gathering, cultivation, aquaculture or a similar activity carried on by the person themselves to produce an asset.
Defined inArticle 98-2, paragraph (1), item (ii)· applies only in this item
asset received by gift, etc.machine translation
「受贈等資産」
In Article 98-2, paragraph (1), item (iv), an asset acquired by gift, inheritance or bequest — limited to inventory assets listed in Article 103, paragraph (2), item (i) and to assets under Article 59, paragraph (1) of the Income Tax Act acquired for a reason listed in Article 60, paragraph (1), item (i) of that Act — whose amount is reckoned by what kind of asset it was in the hands of the giver or decedent.
Short name set inArticle 98-2, paragraph (1), item (iv)· applies only in this item