法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(たな卸資産の売上原価等の計算及びその評価の方法)
第二十九条  内国法人のたな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たな卸資産の価額は、その内国法人がたな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。

Calculation of Cost of Sales of Inventories and Valuation Method
Article 29  When, with regard to a domestic corporation's inventories, 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 inventories held by the domestic corporation as of the end of the business year that were used as the basis of the calculation is to be the amount evaluated based on the valuation method that the domestic corporation selected for the inventories (in the case where the domestic corporation did not select any valuation method or did not evaluate the inventories based on the valuation method of their choice, the amount evaluated based on one of the valuation methods specified by Cabinet Order).

前項の選定をすることができる評価の方法の種類、その選定の手続その他たな卸資産の評価に関し必要な事項は、政令で定める。

The types of valuation methods that can be selected as set forth in the preceding paragraph, procedures for the selection, and any other matters necessary for the valuation of inventories are specified by Cabinet Order.