# 消費税法 / Consumption Tax Act — 第十七条 (Article 17) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第十七条 (Article 17)（工事の請負に係る資産の譲渡等の時期の特例） — address `art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-17 - Every provision below carries its address and both URLs 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. --- ### 第十七条（工事の請負に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Contracts for Construction Work caption: machine translation, not official art-17 · https://japanlaw.org/en/consumption-tax-act/art-17 · https://japanlaw.org/l/363AC0000000108/art-17 **第一項** 事業者が所得税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）又は法人税法第六十三条第一項（工事の請負に係る収益及び費用の帰属事業年度の特例）に規定する長期大規模工事（以下この条において「長期大規模工事」という。）の請負に係る契約に基づき資産の譲渡等を行う場合には、当該長期大規模工事の目的物のうちこれらの規定に規定する工事進行基準の方法により計算した収入金額又は収益の額に係る部分については、当該事業者は、これらの規定によりその収入金額が総収入金額に算入されたそれぞれの年の十二月三十一日の属する課税期間又はその収益の額が益金の額に算入されたそれぞれの事業年度終了の日の属する課税期間において、資産の譲渡等を行つたものとすることができる。 art-17/par-1 · https://japanlaw.org/en/consumption-tax-act/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/art-17/par-1 Where a business operator makes a transfer, etc. of assets under a contract for undertaking long-term large-scale construction prescribed in Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Income Tax Act or Article 63, paragraph (1) (Special Provisions on the Business Year to Which Profits and Expenses Associated with Contracts for Construction Work Are Attributed) of the Corporation Tax Act (hereinafter in this Article referred to as "long-term large-scale construction"), the business operator may treat the part of the subject matter of that long-term large-scale construction that pertains to the amount of revenue or amount of profit calculated by the method of the construction progress criteria prescribed in those provisions as having been the subject of a transfer, etc. of assets in the taxable period that includes December 31 of each year in which that amount of revenue was included in gross revenue under those provisions, or in the taxable period that includes the last day of each business year in which that amount of profit was included in the amount of gross profits under those provisions. machine translation, not official **第二項** 事業者が所得税法第六十六条第二項又は法人税法第六十三条第二項に規定する工事（以下この条において「工事」という。）の請負に係る契約に基づき資産の譲渡等を行う場合において、当該事業者がこれらの規定の適用を受けるためその工事の請負に係る対価の額につきこれらの規定に規定する工事進行基準の方法により経理することとしているときは、当該工事の目的物のうち当該方法により経理した収入金額又は収益の額に係る部分については、当該事業者は、これらの規定によりその収入金額が総収入金額に算入されたそれぞれの年の十二月三十一日の属する課税期間又はその収益の額が益金の額に算入されたそれぞれの事業年度終了の日の属する課税期間において、資産の譲渡等を行つたものとすることができる。ただし、所得税法第六十六条第二項ただし書又は法人税法第六十三条第二項ただし書に規定する場合に該当することとなつた場合は、所得税法第六十六条第二項ただし書に規定する経理しなかつた年の十二月三十一日の属する課税期間以後の課税期間又は法人税法第六十三条第二項ただし書に規定する経理しなかつた決算に係る事業年度終了の日の属する課税期間以後の課税期間については、この限りでない。 art-17/par-2 · https://japanlaw.org/en/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2 Where a business operator makes a transfer, etc. of assets under a contract for undertaking construction work prescribed in Article 66, paragraph (2) of the Income Tax Act or Article 63, paragraph (2) of the Corporation Tax Act (hereinafter in this Article referred to as "construction work"), if, in order to be subject to the application of those provisions, that business operator accounts for the amount of consideration for that construction work by the method of the construction progress criteria prescribed in those provisions, the business operator may treat the part of the subject matter of that construction work that pertains to the amount of revenue or amount of profit accounted for by that method as having been the subject of a transfer, etc. of assets in the taxable period that includes December 31 of each year in which that amount of revenue was included in gross revenue under those provisions, or in the taxable period that includes the last day of each business year in which that amount of profit was included in the amount of gross profits under those provisions; provided, however, that where the case prescribed in the proviso to Article 66, paragraph (2) of the Income Tax Act or the proviso to Article 63, paragraph (2) of the Corporation Tax Act comes to apply, this does not apply to the taxable periods on or after the taxable period that includes December 31 of the year in which the accounting was not done as prescribed in the proviso to Article 66, paragraph (2) of the Income Tax Act, or the taxable periods on or after the taxable period that includes the last day of the business year pertaining to the settlement of accounts for which the accounting was not done as prescribed in the proviso to Article 63, paragraph (2) of the Corporation Tax Act. machine translation, not official **第三項** 第一項又は前項本文の規定の適用を受けた事業者が第一項の長期大規模工事又は前項の工事の目的物の引渡しを行つた場合には、当該長期大規模工事又は工事の請負に係る資産の譲渡等のうち、その着手の日の属する課税期間から当該引渡しの日の属する課税期間の直前の課税期間までの各課税期間においてこれらの規定により資産の譲渡等を行つたものとされた部分については、同日の属する課税期間においては資産の譲渡等がなかつたものとして、当該部分に係る対価の額の合計額を当該長期大規模工事又は工事の請負に係る対価の額から控除する。 art-17/par-3 · https://japanlaw.org/en/consumption-tax-act/art-17/par-3 · https://japanlaw.org/l/363AC0000000108/art-17/par-3 Where a business operator that has become subject to the application of paragraph (1) or the main clause of the preceding paragraph has delivered the subject matter of the long-term large-scale construction under paragraph (1) or the construction work under the preceding paragraph, for the part of the transfer, etc. of assets pertaining to that long-term large-scale construction or construction work that was deemed under those provisions to have been made in each taxable period from the taxable period that includes the start date to the taxable period immediately preceding the taxable period that includes the day of that delivery, the total amount of consideration pertaining to that part is deducted from the amount of consideration pertaining to that long-term large-scale construction or construction work, deeming that there was no transfer, etc. of assets in the taxable period that includes that day. machine translation, not official **第四項** 前三項の規定の適用を受けようとする事業者は、第四十五条第一項の規定による申告書にその旨を付記するものとする。 art-17/par-4 · https://japanlaw.org/en/consumption-tax-act/art-17/par-4 · https://japanlaw.org/l/363AC0000000108/art-17/par-4 A business operator that intends to be subject to the application of the preceding three paragraphs is to make a note to that effect on the return under Article 45, paragraph (1). machine translation, not official **第五項** 前項に定めるもののほか、第一項若しくは第二項の規定の適用を受ける個人事業者が死亡した場合、これらの規定の適用を受ける法人が合併により消滅した場合又はこれらの規定の適用を受ける法人が分割により長期大規模工事若しくは工事に係る事業を分割承継法人に承継させた場合における長期大規模工事又は工事に係る資産の譲渡等の時期の特例その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。 art-17/par-5 · https://japanlaw.org/en/consumption-tax-act/art-17/par-5 · https://japanlaw.org/l/363AC0000000108/art-17/par-5 In addition to what is provided for in the preceding paragraph, special provisions on the time of transfers, etc. of assets pertaining to long-term large-scale construction or construction work in the case where an individual business operator to which paragraph (1) or (2) applies has died, where a corporation to which those provisions apply has ceased to exist through a merger, or where a corporation to which those provisions apply has caused a successor corporation in a company split to succeed, through a corporate split, to the business pertaining to long-term large-scale construction or construction work, and other matters necessary for the application of paragraphs (1) through (3), are specified by Cabinet Order. machine translation, not official --- ## Cites - art-17/par-1: 所得税法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/income-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000033/art-66/par-1 - art-17/par-1: 法人税法第六十三条第一項 → 法人税法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/corporation-tax-act/art-63/par-1 · https://japanlaw.org/l/340AC0000000034/art-63/par-1 - art-17/par-1: この条 → 消費税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/consumption-tax-act/art-17 · https://japanlaw.org/l/363AC0000000108/art-17 - art-17/par-2: 所得税法第六十六条第二項 → 所得税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/income-tax-act/art-66/par-2 · https://japanlaw.org/l/340AC0000000033/art-66/par-2 - art-17/par-2: 法人税法第六十三条第二項 → 法人税法 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/corporation-tax-act/art-63/par-2 · https://japanlaw.org/l/340AC0000000034/art-63/par-2 - art-17/par-2: この条 → 消費税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/consumption-tax-act/art-17 · https://japanlaw.org/l/363AC0000000108/art-17 - art-17/par-3: 第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/consumption-tax-act/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/art-17/par-1 - art-17/par-3: 前項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2 - art-17/par-4: 前三項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/consumption-tax-act/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/art-17/par-1 - art-17/par-4: 前三項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2 - art-17/par-4: 前三項 → 消費税法 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — https://japanlaw.org/en/consumption-tax-act/art-17/par-3 · https://japanlaw.org/l/363AC0000000108/art-17/par-3 - art-17/par-4: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - art-17/par-5: 前項 → 消費税法 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/en/consumption-tax-act/art-17/par-4 · https://japanlaw.org/l/363AC0000000108/art-17/par-4 - art-17/par-5: 第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/consumption-tax-act/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/art-17/par-1 - art-17/par-5: 第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2 - art-17/par-5: 第一項から第三項まで → 消費税法 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — https://japanlaw.org/en/consumption-tax-act/art-17/par-3 · https://japanlaw.org/l/363AC0000000108/art-17/par-3 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 消費税法 第十六条第三項（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に係る資産の譲渡等の時期の特例） — https://japanlaw.org/en/consumption-tax-act/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/art-16/par-3 - 消費税法 第十七条第一項（工事の請負に係る資産の譲渡等の時期の特例） — https://japanlaw.org/en/consumption-tax-act/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/art-17/par-1 - 消費税法 第十七条第二項（工事の請負に係る資産の譲渡等の時期の特例） — https://japanlaw.org/en/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2 - 消費税法 第十七条第三項（工事の請負に係る資産の譲渡等の時期の特例） — https://japanlaw.org/en/consumption-tax-act/art-17/par-3 · https://japanlaw.org/l/363AC0000000108/art-17/par-3 - 消費税法 第十七条第四項（工事の請負に係る資産の譲渡等の時期の特例） — https://japanlaw.org/en/consumption-tax-act/art-17/par-4 · https://japanlaw.org/l/363AC0000000108/art-17/par-4 - 消費税法 第十七条第五項（工事の請負に係る資産の譲渡等の時期の特例） — https://japanlaw.org/en/consumption-tax-act/art-17/par-5 · https://japanlaw.org/l/363AC0000000108/art-17/par-5 - 消費税法 第四十三条第二項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/en/consumption-tax-act/art-43/par-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-2 - 消費税法 第四十五条第五項（課税資産の譲渡等及び特定課税仕入れについての確定申告） — https://japanlaw.org/en/consumption-tax-act/art-45/par-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-5 - 消費税法 第五十七条の四第一項（適格請求書発行事業者の義務） — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1 - 消費税法 附則第八条第一項（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） — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-1 - 消費税法 附則第十三条第一項（長期工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-13/par-1 - 消費税法 附則第二十八条第六項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-6 - 消費税法 附則第二十八条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-1 - 消費税法 附則第七条第一項（工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-007, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13