一Inventory that was purchased: the sum of the following amounts:

イ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);

ロthe amount of expenses directly required to put that asset to consumption or make it available for sale;

二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:

イthe amount of raw material costs, labor costs, and expenses required for the manufacture, etc. of that asset;

ロthe amount of expenses directly required to put that asset to consumption or make it available for sale;

三Inventory acquired by a method other than those prescribed in the preceding two items: the sum of the following amounts:

イthe price normally required to acquire that asset at the time of that acquisition;

ロthe amount of expenses directly required to put that asset to consumption or make it available for sale.

一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;

二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.

一that the asset has been seriously damaged by a Disaster;

二that the asset has become significantly obsolete;

三a special event equivalent to those in the preceding two items.

一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);

二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).

一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);

二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);

三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));

四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;

五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);

六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.

一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;

二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.