Supplementary Provisions, Article 13Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Long-Term Construction
第十三条（長期工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置）
If a business operator, under a contract for the undertaking of long-term construction prescribed in Article 17, paragraph (1) (Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Long-Term Construction) of the Consumption Tax Act concluded during the period from the designated day to the day preceding the application date, delivers the subject matter of the contract on or after the application date, and there is, with respect to the amount of consideration for that long-term construction, an amount accounted for by the percentage-of-completion method prescribed in that paragraph in the year or business year that includes the application date or an earlier year or business year, and the business operator applies that paragraph, the consumption tax on the taxable transfer, etc. of assets relating to the portion of the subject matter of that long-term construction that relates to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part corresponding to the period from the day on which that long-term construction was commenced to the day preceding the application date is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act.
事業者が、指定日から適用日の前日までの間に締結した消費税法第十七条第一項（長期工事の請負に係る資産の譲渡等の時期の特例）に規定する長期工事の請負に係る契約に基づき、適用日以後に当該契約に係る目的物の引渡しを行う場合において、当該長期工事に係る対価の額につき、適用日の属する年又は事業年度以前の年又は事業年度において同項に規定する工事進行基準の方法により経理した金額があり、かつ、同項の規定の適用を受けるときは、当該長期工事の目的物のうち当該長期工事の着手の日から適用日の前日までの期間に対応する部分の対価の額として政令で定めるところにより計算した金額に係る部分の課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。
The provisions of Article 10, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the preceding paragraph applies.
The provisions of Article 10, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator has taken delivery, from a business operator to which paragraph (1) has applied, of subject matter to which that paragraph has applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which that paragraph applied).
If a business operator has delivered subject matter to which paragraph (1) has applied, the business operator is to notify the counterparty in writing that the delivery of the subject matter is one to which that paragraph has applied, and of the amount of consideration for the portion to which that paragraph has applied.