第百九十四条（死亡の場合の工事の請負に係る収入及び費用の帰属時期）
Article 194Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed in the Case of Death
Where a Resident to whom Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Act has been applied with regard to the revenue and expenses pertaining to a contract for long-term large-scale construction dies, of the revenue and expenses pertaining to the contract for that long-term large-scale construction, the revenue and expenses calculated by the method of construction progress criteria prescribed in that paragraph as the revenue and expenses, for each year from the year that includes the date of death to the year preceding the year that includes the date of delivery of the subject matter of that long-term large-scale construction, of the heir who succeeded to that Resident's business pertaining to the contract for that long-term large-scale construction, are to be included in gross revenue and necessary expenses in calculating the amount of business income for each of those years. In this case, with regard to the application of Article 192, paragraph (3) (Method of Construction Progress Criteria) and the preceding Article to that heir, the amount of the expenses that that Resident incurred before death for that long-term large-scale construction, and the amounts treated as the revenue and expenses pertaining to the contract for that long-term large-scale construction for that Resident before death, are deemed to be, respectively, the amount of the expenses that that heir incurred for that long-term large-scale construction, and the amounts treated as the revenue and expenses pertaining to the contract for that long-term large-scale construction for that heir.
長期大規模工事の請負に係る収入金額及び費用の額につき法第六十六条第一項（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居住者が死亡したときは、その長期大規模工事の請負に係る収入金額及び費用の額のうち、その居住者のその長期大規模工事の請負に係る事業を承継した相続人の当該死亡の日の属する年からその長期大規模工事の目的物の引渡しの日の属する年の前年までの各年分の収入金額及び費用の額として同項に規定する工事進行基準の方法により計算した収入金額及び費用の額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。この場合において、当該相続人に係る第百九十二条第三項（工事進行基準の方法）及び前条の規定の適用については、当該居住者がその死亡前に当該長期大規模工事のために要した経費の額並びに当該居住者についてその死亡前に当該長期大規模工事の請負に係る収入金額及び費用の額とされた金額は、それぞれ当該相続人が当該長期大規模工事のために要した経費の額並びに当該相続人について当該長期大規模工事の請負に係る収入金額及び費用の額とされた金額とみなす。
Where a Resident to whom Article 66, paragraph (2) of the Act has been applied with regard to the revenue and expenses pertaining to a contract for construction work referred to in that paragraph dies, and the heir who succeeded to that Resident's business pertaining to the contract for construction work has, with regard to that revenue and expenses, accounted by the method of construction progress criteria prescribed in that paragraph in each year from the year that includes the date of death to the year preceding the year that includes the date of delivery of the subject matter of that construction work, the revenue and expenses so accounted are to be included in gross revenue and necessary expenses in calculating the amount of business income for each of those years. In this case, with regard to the application of Article 192, paragraph (3) and the preceding Article to that heir, the amount of the expenses that that Resident incurred before death for that construction work, and the amounts treated as the revenue and expenses pertaining to the contract for construction work for that Resident before death, are deemed to be, respectively, the amount of the expenses that that heir incurred for that construction work, and the amounts treated as the revenue and expenses pertaining to the contract for construction work for that heir.
法第六十六条第二項の工事の請負に係る収入金額及び費用の額につき同項の規定の適用を受けている居住者が死亡した場合において、その居住者のその工事の請負に係る事業を承継した相続人が当該収入金額及び費用の額につき、当該死亡の日の属する年からその工事の目的物の引渡しの日の属する年の前年までの各年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ときは、その経理した収入金額及び費用の額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。この場合において、当該相続人に係る第百九十二条第三項及び前条の規定の適用については、当該居住者がその死亡前に当該工事のために要した経費の額並びに当該居住者についてその死亡前に当該工事の請負に係る収入金額及び費用の額とされた金額は、それぞれ当該相続人が当該工事のために要した経費の額並びに当該相続人について当該工事の請負に係る収入金額及び費用の額とされた金額とみなす。
定義第百九十二条第五項・この款の中だけ
同条第一項に規定する長期大規模工事
わかりやすく言うと
工事（製造やソフトウエアの開発を含む）のうち、着手の日から契約上の引渡しの期日までが一年以上で、政令で定める大規模な工事であることなど政令の要件に当たるもののことです（所得税法第六十六条第一項）。