Supplementary Provisions, Article 7Method of Calculating Amount of Consideration for Contracts for Long-Term Construction Before the Application Date
第七条（適用日前の長期工事の請負に係る対価の額の計算方法）
The amount calculated as specified by Cabinet Order prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Amending Act is the amount calculated by multiplying the amount of consideration for the long-term construction prescribed in that paragraph by the proportion that the total amount of raw material costs, labor costs and other expenses paid during the period from the date of commencement of that long-term construction to the day preceding the application date accounts for in the amount of construction costs estimated for that long-term construction according to the circumstances as of the day preceding the application date.
改正法附則第十三条第一項に規定する政令で定めるところにより計算した金額は、同項に規定する長期工事に係る対価の額に、適用日の前日の現況により当該長期工事につき見積もられる工事原価の額のうちに当該長期工事の着手の日から適用日の前日までの間に支出した原材料費、労務費その他の経費の額の合計額の占める割合を乗じて計算した金額とする。
application datemachine translation
「適用日」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, 1 April 1997, the date from which Article 5 of the Order for Enforcement of the Consumption Tax Act as amended by that Order applies to taxable purchases made in Japan and to assets taken out of bonded areas (保税地域).
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. 341 of 1995, short name for Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 2, paragraph (2)