Supplementary Provisions, Article 12Transitional Measures Concerning Contracts for Construction Work, etc.
第十二条（工事の請負等に関する経過措置）
The provisions of Article 192 (Contracts for Construction Work) of the New Order apply to construction work prescribed in paragraph (1) of that Article that an individual commences on or after January 1, 2009 (excluding construction work under the transitional measures prescribed in Article 4, paragraph (2) (Transitional Measures regarding Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as "construction work under the transitional measures")), and the provisions then in force continue to govern construction work prescribed in Article 192, paragraph (1) (Contracts for Construction Work) of the Former Order that an individual commenced before that date (including construction work under the transitional measures).
The construction work specified by Cabinet Order as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act is construction work prescribed in Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the New Act for which, on December 31, 2009 (if the individual dies in the middle of the year, at the time of the death), six months have not elapsed from the date of its commencement (including construction work for which the amount of consideration for the contract has not been determined), or for which the progress ratio prescribed in Article 192, paragraph (3) of the New Order is less than 20 percent.
改正法附則第四条第二項に規定する政令で定める工事は、新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）に規定する工事であって、平成二十一年十二月三十一日（年の中途において死亡した場合には、その死亡の時）において、その着手の日から六月を経過していないもの（その請負の対価の額が確定していないものを含む。）又はその新令第百九十二条第三項に規定する進行割合が百分の二十に満たないものとする。
The provisions of Article 193 (Uncollected Amounts Under the Construction Progress Criteria Method) and Article 194, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed in Case of Death) of the New Order apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and earlier years.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 155 of 2008.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 155 of 2008, short name for the 2008 Act partially amending the Income Tax Act and other laws (Act No. 23 of 2008).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 155 of 2008, the Income Tax Act as amended by Article 1 of the 2008 Act partially amending the Income Tax Act and other laws (Act No. 23 of 2008).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 155 of 2008 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
construction work under the transitional measuresmachine translation
「経過措置工事」
Construction work covered by the transitional measure in Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 23 of 2008 amending the Income Tax Act and other laws, which stays under the earlier rules on construction contracts in Article 192 even where work starts on or after 1 January 2009.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this paragraph