1 article
The assets specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xv) of the Act are the assets for which inventory taking is to be conducted and that are set out in the following items:
法第二条第一項第十五号に規定する政令で定める資産は、棚卸をすべき資産で次に掲げるものとする。
merchandise or products (including by-products and scrap);
商品又は製品（副産物及び作業くずを含む。）
semi-finished products;
半製品
work in process (including partially completed construction);
仕掛品（半成工事を含む。）
principal raw materials;
主要原材料
auxiliary raw materials;
補助原材料
supplies in storage;
消耗品で貯蔵中のもの
anything equivalent to the assets set out in the preceding items.
前各号に掲げる資産に準ずるもの
Read this with the articles around it
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