# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-9. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第九条 (Supplementary Provisions, Article 9)（適用日前の長期工事の請負に係る対価の額の計算方法） — address `suppl-3632-360/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-9 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第九条（適用日前の長期工事の請負に係る対価の額の計算方法） — Method of Calculating Amount of Consideration for Contracts for Long-Term Construction Before the Application Date caption: machine translation, not official suppl-3632-360/art-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-9 **第一項** 法附則第八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。 suppl-3632-360/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-9/par-1 The amount calculated as specified by Cabinet Order prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Act is the amount calculated by multiplying the amount of consideration for the long-term construction prescribed in that paragraph by the proportion accounted for by the total amount of raw material costs, labor costs and other expenses paid during the period from the day of commencement of that long-term construction to the day preceding the application date, in the amount of construction cost estimated for that long-term construction on the basis of the situation as of the day preceding the application date. machine translation, not official --- ## Cites - suppl-3632-360/art-9/par-1: 法附則第八条第一項 → 消費税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3631-108/art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-8/par-1 (e-Gov law ID 363AC0000000108) --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-045, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06