# 法人税法 / Corporation Tax Act — 第二十九条 (Article 29) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十九条 (Article 29)（棚卸資産の売上原価等の計算及びその評価の方法） — address `art-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-29 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十九条（棚卸資産の売上原価等の計算及びその評価の方法） — (Calculation of Cost of Sales of Inventories and Valuation Method) caption: Ministry of Justice translation — Japanese Law Translation Database System art-29 · https://japanlaw.org/ja/corporation-tax-act/art-29 · https://japanlaw.org/l/340AC0000000034/art-29 **第一項** 内国法人の棚卸資産につき第二十二条第三項（各事業年度の損金の額に算入する金額）の規定により各事業年度の所得の金額の計算上当該事業年度の損金の額に算入する金額を算定する場合におけるその算定の基礎となる当該事業年度終了の時において有する棚卸資産（以下この項において「期末棚卸資産」という。）の価額は、棚卸資産の取得価額の平均額をもつて事業年度終了の時において有する棚卸資産の評価額とする方法その他の政令で定める評価の方法のうちからその内国法人が当該期末棚卸資産について選定した評価の方法により評価した金額（評価の方法を選定しなかつた場合又は選定した評価の方法により評価しなかつた場合には、評価の方法のうち政令で定める方法により評価した金額）とする。 art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/art-29/par-1 When, with regard to a domestic corporation's inventory, calculating the amount to be included in deductible expenses in each business year in the calculation of the amount of income for the business year, pursuant to the provisions of Article 22, paragraph (3) (The Amount to be Included in Deductible Expenses in Each Business Year), the value of the inventory held by the domestic corporation as of the end of the business year that is used as the basis of the calculation (hereinafter referred to as the "closing inventory" in this paragraph) is to be the amount evaluated based on the valuation method that the domestic corporation selected for the closing inventory from among the method of treating the average acquisition cost of inventory as the fair value of the inventory held as of the end of the business year and other valuation methods specified by Cabinet Order (in the case where the domestic corporation did not select any valuation method or did not evaluate the inventory based on the valuation method of their choice, the amount evaluated based on one of the valuation methods specified by Cabinet Order). machine translation, not official **第二項** 前項の選定をすることができる評価の方法の特例、評価の方法の選定の手続、棚卸資産の評価額の計算の基礎となる棚卸資産の取得価額その他棚卸資産の評価に関し必要な事項は、政令で定める。 art-29/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-29/par-2 · https://japanlaw.org/l/340AC0000000034/art-29/par-2 Cabinet Order provides for special provisions on the selectable valuation methods referred to in the preceding paragraph, the way of selecting a valuation method, the acquisition cost of inventory to be used as the basis of the calculation of the fair value of inventory, and other necessary particulars concerning the valuation of inventory. machine translation, not official --- ## Cites - art-29/par-1: この項 → 法人税法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/art-29/par-1 - art-29/par-1: 第二十二条第三項 → 法人税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000034/art-22/par-3 - art-29/par-2: 前項 → 法人税法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/art-29/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 第二十九条第一項（棚卸資産の売上原価等の計算及びその評価の方法） — https://japanlaw.org/ja/corporation-tax-act/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/art-29/par-1 - 法人税法 第二十九条第二項（棚卸資産の売上原価等の計算及びその評価の方法） — https://japanlaw.org/ja/corporation-tax-act/art-29/par-2 · https://japanlaw.org/l/340AC0000000034/art-29/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-010, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08