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).
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);
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.
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