第九条(適用日前の長期工事の請負に係る対価の額の計算方法)
Supplementary Provisions, Article 9Method of Calculating Amount of Consideration for Contracts for Long-Term Construction Before the Application Date
The amount calculated as specified by Cabinet Order prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Act is the amount calculated by multiplying the amount of consideration for the long-term construction prescribed in that paragraph by the proportion accounted for by the total amount of raw material costs, labor costs and other expenses paid during the period from the day of commencement of that long-term construction to the day preceding the application date, in the amount of construction cost estimated for that long-term construction on the basis of the situation as of the day preceding the application date.
略称規定附則第二条第三項
法附則第二条第二項に規定する政令で定める部分は、同項に規定する特定継続供給等に係る課税資産の譲渡等のうち、平成元年四月一日(以下「適用日」という。)以後初めて支払を受ける権利が確定される料金を前回確定日(その直前の料金の支払を受ける権利が…
わかりやすく言うと
平成元年四月一日のことです。