Supplementary Provisions, Article 9Method of Calculating the Amount of Consideration Pertaining to Contracts for Long-Term Large-Scale Construction or Construction Work Prior to the Effective Date
第九条(施行日前の長期大規模工事又は工事の請負に係る対価の額の計算方法)
The amount calculated as provided by the Cabinet Order prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act is the amount calculated by multiplying the amount of consideration for the long-term large-scale construction or construction work prescribed in that paragraph by the proportion that the total amount of raw material costs, labor costs and other expenses paid during the period from the date of commencement of that long-term large-scale construction or construction work to the day preceding the Effective Date accounts for in the amount of construction cost estimated for that long-term large-scale construction or construction work on the basis of the circumstances as of the day preceding the Effective Date.
改正法附則第七条第一項に規定する政令で定めるところにより計算した金額は、同項に規定する長期大規模工事又は工事に係る対価の額に、施行日の前日の現況により当該長期大規模工事又は工事につき見積もられる工事原価の額のうちに当該長期大規模工事又は工事の着手の日から施行日の前日までの間に支出した原材料費、労務費その他の経費の額の合計額の占める割合を乗じて計算した金額とする。
the Effective Datemachine translation
「施行日」
1 April 2014, the date from which the Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 56 of 2013 applies under Article 2 of its supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, short name for the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).
Short name set inSupplementary Provisions, Article 2, paragraph (2)