第六十六条（工事の請負に係る収入及び費用の帰属時期）
Article 66Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed
居住者が、長期大規模工事（工事（製造及びソフトウエアの開発を含む。以下この条において同じ。）のうち、その着手の日から当該工事に係る契約において定められている目的物の引渡しの期日までの期間が一年以上であること、政令で定める大規模な工事であることその他政令で定める要件に該当するものをいう。以下この条において同じ。）の請負をしたときは、その着手の日の属する年からそ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事業所得の金額の計算上、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、当該各年分の収入金額及び費用の額として政令で定める工事進行基準の方法により計算した金額を、総収入金額及び必要経費に算入する。
If a Resident is contracted for long-term, large-scale construction work (meaning construction work (this includes manufacturing and software development; hereinafter the same applies in this Article) with a period of at least one year between the start date of construction and the due date for delivering the object stipulated in the contract for the construction work, which falls under the category of large-scale construction work that Cabinet Order prescribes and which meets any other requirements that Cabinet Order prescribes; hereinafter the same applies in this Article), the parts of the revenue and expenses associated with the contract for the long-term, large-scale construction work which are calculated based on the construction progress criteria that Cabinet Order prescribes as the amounts of revenue and expenses for the year in question are included in the gross revenue and necessary expenses that are used to calculate business income in each year from the year in which the start date falls until the year in which the due date falls.
居住者が、工事（その着手の日の属する年（以下この項において「着工の年」という。）中にその目的物の引渡しが行われないものに限るものとし、長期大規模工事に該当するものを除く。以下この条において同じ。）の請負をした場合において、その工事の請負に係る収入金額及び費用の額につき、着工の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政令で定め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。ただし、その工事の請負に係る収入金額及び費用の額につき、着工の年の翌年以後のいずれかの年において当該工事進行基準の方法により経理しなかつた場合には、その経理しなかつた年の翌年分以後の年分の事業所得の金額の計算については、この限りでない。
If a Resident is contracted for construction work (but only if the object will not be delivered during the year in which the construction start date falls (hereinafter referred to as the "year construction starts" in this paragraph); this excludes construction work falling under the category of long-term, large-scale construction work; hereinafter the same applies in this Article) and accounts for the amounts of revenue and expenses from the contract for construction work based on the construction progress criteria that Cabinet Order prescribes, in each year from the year construction starts up to the year before the one in which the due date for delivering the object falls, the amounts of revenue and expenses so accounted for are included in the gross revenue and necessary expenses that are used to calculate business income for the relevant years; provided, however, that this does not apply as regards the calculation of business income beginning in any year after one in which the Resident fails to account for the amounts of revenue and expenses from the contract for construction work based on the construction progress criteria in any year after the year construction starts.
Cabinet Order establishes special provisions on the handling of the amounts of revenue and expenses from a contracts for long-term, large-scale construction work and contracts for construction work in the event that a Resident subject to the provisions of paragraph (1) or the preceding paragraph dies, and provides for other necessary particulars concerning the application of the provisions of the preceding two paragraphs in such a case.