Supplementary Provisions
附 則
This Cabinet Order comes into effect on the date of promulgation.
この政令は、公布の日から施行する。
The provisions of Article 39 of the Order for Enforcement of the Consumption Tax Act after the amendment apply to specified construction work prescribed in that Article (excluding construction work under the transitional measures (meaning the construction work under the transitional measures prescribed in Article 19, paragraph (2) (Transitional Measures Concerning the Business Year to Which Revenue and Expenses Relating to Contracts for Construction Work Are Attributed) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008); the same applies hereinafter)) that a corporation prescribed in Article 39 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as a "public corporation, etc.") starts in a business year commencing on or after April 1, 2008, and the provisions then in force continue to govern specified construction work prescribed in Article 39 of the Order for Enforcement of the Consumption Tax Act prior to the amendment (including construction work under the transitional measures) that a public corporation, etc. started in a business year that commenced before that date.
改正後の消費税法施行令第三十九条の規定は、同条に規定する法人（以下「公共法人等」という。）が平成二十年四月一日以後に開始する事業年度において着手する同条に規定する特定工事（経過措置工事（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第十九条第二項（工事の請負に係る収益及び費用の帰属事業年度に関する経過措置）に規定する経過措置工事をいう。以下同じ。）を除く。）について適用し、公共法人等が同日前に開始した事業年度において着手した改正前の消費税法施行令第三十九条に規定する特定工事（経過措置工事を含む。）については、なお従前の例による。
public corporation, etc.machine translation
「公共法人等」
In the supplementary provisions (附則) of Cabinet Order No. 158 of 2008, the corporations referred to in Article 39 of the Order for Enforcement of the Consumption Tax Act as that Cabinet Order amended it.
Short name set inSupplementary Provisions, paragraph (2)
construction work under the transitional measuresmachine translation
「経過措置工事」
In the supplementary provisions (附則) of Cabinet Order No. 158 of 2008, construction work under the transitional measures as defined in Article 19, paragraph (2) of the supplementary provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), on the business year to which income and expenses from contracted construction work belong.
Defined inSupplementary Provisions, paragraph (2)