Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Long-Term Construction
第八条（長期工事の請負に係る資産の譲渡等の時期の特例に関する経過措置）
In the case where a business operator, under a contract concluded before the application date for the undertaking of long-term construction (meaning long-term construction prescribed in Article 17, paragraph (1); the same applies below in this paragraph), delivers the subject matter of the contract on or after the application date (excluding the case where Article 3, paragraph (1) of the Supplementary Provisions applies), if the business operator has an amount that, with respect to the amount of consideration for that long-term construction, was accounted for by the percentage-of-completion method prescribed in Article 17, paragraph (1) in the year or business year that includes the application date or an earlier year or business year, the portion of the subject matter of that long-term construction that relates to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part corresponding to the period from the day on which that long-term construction was commenced to the day preceding the application date is deemed to relate to the amount already accounted for by the percentage-of-completion method under that paragraph, and Article 17, paragraph (2) may be applied.
事業者が、適用日前に締結した長期工事（第十七条第一項に規定する長期工事をいう。以下この項において同じ。）の請負に係る契約に基づき、適用日以後に当該契約に係る目的物の引渡しを行う場合（附則第三条第一項の規定の適用を受ける場合を除く。）において、当該事業者が、当該長期工事に係る対価の額につき、適用日の属する年又は事業年度以前の年又は事業年度において第十七条第一項に規定する工事進行基準の方法により経理した金額があるときは、当該長期工事の目的物のうち当該長期工事の着手の日から適用日の前日までの期間に対応する部分の対価の額として政令で定めるところにより計算した金額に係る部分は、同項の規定により既に工事進行基準の方法により経理した金額に係るものとみなして、同条第二項の規定を適用することができる。
In the application of Article 38, paragraph (1), Article 39, paragraph (1), Article 43, paragraph (1) or Article 45, paragraph (1) where a business operator has made a taxable transfer, etc. of assets to which the preceding paragraph applies, the phrase "excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty" in Article 38, paragraph (1) and Article 39, paragraph (1) is deemed to be replaced with "excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty and the portion of a taxable transfer, etc. of assets to which Article 8, paragraph (1) of the Supplementary Provisions applies that relates to the amount calculated as prescribed in that paragraph", and the phrase "those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty" in Article 43, paragraph (1) and Article 45, paragraph (1) is deemed to be replaced with "those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty and those to which Article 8, paragraph (1) of the Supplementary Provisions applies".
If a business operator has taken delivery, from another business operator, of subject matter to which paragraph (1) applies, the portion of the amount of consideration for the subject matter delivered that relates to the amount to which that paragraph has applied is deemed to have been delivered before the application date.
If a business operator has delivered subject matter to which paragraph (1) has applied, the business operator is to notify the counterparty in writing that the delivery of the subject matter is one to which that paragraph has applied, and of the amount of consideration for the portion to which that paragraph has applied.