Where has it been sitting? In a humidity controlled heated livingroom, in a damp garage, in a barn, or out in a field under a tarp (if there was a tarp at all!)?
Also, where in the world (literally - city/country) was it sitting?
Fuel Delivery:
You'll need to flush out, probably etch and maybe line the gas tank. New fuel lines with inline filters (not really needed if you clean the tank well). Rebuild the carbs for sure. Don't ignore cleaning the petcock out.
Ignition:
New battery, adjust points (timing), adjust tappet clearances, replace plugs with properly gapped new plugs. I've heard trimming 1/4 inch from the ends of the sparkplug wires (remove the boots first of course) helps improve spark - presumably corrossion would occur where the contact is made between the spark plug wires and the boots.
Electronics:
Make sure the wiring is to spec with the wiring diagram. Replace light bulbs etc. Test what you can.
Suspension:
Fork seals, rear shocks, swingarm pivot, head bearings (steering)
Drive Line:
Chain - check for slackness - eventually check for stretch / wear of chain and sprockets
Cables:
Replace all of them
Tires:
Replace them
Brakes:
Bleed them with new fliud (assuming they aren't seized etc.) Rebuild them soon with new a seal.
Engine:
Check compression - if bad, leak-down test to determine problem (or a turkey baster and some oil)
Then fire it up!
Or, just toss some gas in it, open the petcock, and kick till you're blue in the face