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Article 193Unpaid Amounts Under the Method of Construction Progress Criteria

第百九十三条(工事進行基準の方法による未収入金)

Where, for each year that includes a date within the period from the date of commencement of construction work undertaken by a Resident to the day before the date of delivery of its subject matter, the provisions of Article 66, paragraph (1) or the main clause of paragraph (2) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Act have been applied, the amount of business income for each of those years is calculated by treating the amount obtained by deducting the amount set out in item (ii) from the amount set out in item (i) pertaining to that construction work as the amount of accounts receivable, etc. pertaining to the contract for construction work (meaning accounts receivable, loans and other monetary claims equivalent thereto).

居住者の請負をした工事につきその着手の日からその目的物の引渡しの日の前日までの期間内の日の属する各年分において法第六十六条第一項又は第二項本文(工事の請負に係る収入及び費用の帰属時期)の規定の適用を受けている場合には、当該工事に係る第一号に掲げる金額から第二号に掲げる金額を控除した金額を当該工事の請負に係る売掛債権等(売掛金、貸付金その他これらに準ずる金銭債権をいう。)の額として、当該各年分の事業所得の金額を計算する。

Of the amount of revenue pertaining to the contract for construction work, the sum of the amount treated as revenue for each of the year preceding that year and earlier years, and the amount to be treated as revenue for that year, by the method of construction progress criteria prescribed in Article 66, paragraph (1) or the main clause of paragraph (2) of the Act (excluding the amount of revenue for the years on or after the year following the year in which accounting was not done, as prescribed in the proviso to that paragraph);

当該工事の請負に係る収入金額のうち、法第六十六条第一項又は第二項本文に規定する工事進行基準の方法によりその年の前年分以前の各年分の収入金額とされた金額及びその年の年分の収入金額とされる金額の合計額(同項ただし書に規定する経理しなかつた年の翌年分以後の年分の収入金額を除く。)

The amount already paid as consideration for the contract for construction work (including, of the amount of that consideration not yet paid, the amount of which that Resident does not receive payment by reason of the transfer of the right to receive payment of that consideration).

既に当該工事の請負の対価として支払われた金額(当該対価の額でまだ支払われていない金額のうち、当該対価の支払を受ける権利の移転により当該居住者が当該対価の支払を受けない金額を含む。)

The calculation of the amount of the accounts receivable, etc. referred to in the preceding paragraph where a loss has arisen from bad debts in respect of those accounts receivable, etc., and other matters necessary for the application of that paragraph, are specified by Ministry of Finance Order.

前項の売掛債権等につき貸倒れによる損失が生じた場合の同項の売掛債権等の額の計算その他同項の規定の適用に関し必要な事項は、財務省令で定める。

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