# 消費税法 / Consumption Tax Act — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（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） — address `suppl-4061-109/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-13 - 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. --- ### 第十三条（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） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Long-Term Construction caption: machine translation, not official suppl-4061-109/art-13 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-13 **第一項** 事業者が、指定日から適用日の前日までの間に締結した消費税法第十七条第一項（長期工事の請負に係る資産の譲渡等の時期の特例）に規定する長期工事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において、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同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り、かつ、同項の規定の適用を受けるときは、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の課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。 suppl-4061-109/art-13/par-1 · 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 If a business operator, under a contract for the undertaking of long-term construction prescribed in Article 17, paragraph (1) (Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Long-Term Construction) of the Consumption Tax Act concluded during the period from the designated day to the day preceding the application date, delivers the subject matter of the contract on or after the application date, and there is, with respect to the amount of consideration for that long-term construction, an amount accounted for by the percentage-of-completion method prescribed in that paragraph in the year or business year that includes the application date or an earlier year or business year, and the business operator applies that paragraph, the consumption tax on the taxable transfer, etc. of assets relating to 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 at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act. machine translation, not official **第二項** 附則第十条第六項の規定は、前項の規定の適用を受ける場合について準用する。 suppl-4061-109/art-13/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-13/par-2 The provisions of Article 10, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the preceding paragraph applies. machine translation, not official **第三項** 附則第十条第七項の規定は、事業者が、第一項の規定の適用を受けた事業者から同項の規定の適用を受けた目的物の引渡しを受けた場合（当該引渡しを受けた目的物に係る対価の額のうち同項の規定の適用を受けた金額に係る部分に限る。）について準用する。 suppl-4061-109/art-13/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-13/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-13/par-3 The provisions of Article 10, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator has taken delivery, from a business operator to which paragraph (1) has applied, of subject matter to which that paragraph has applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which that paragraph applied). machine translation, not official **第四項** 事業者が、第一項の規定の適用を受けた目的物の引渡しを行った場合には、その相手方に対し当該目的物の引渡しが同項の規定の適用を受けたものである旨及び同項の規定の適用を受けた部分に係る対価の額を書面により通知するものとする。 suppl-4061-109/art-13/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-13/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-13/par-4 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. machine translation, not official --- ## Cites - suppl-4061-109/art-13/par-1: 消費税法第十七条第一項 → 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 - suppl-4061-109/art-13/par-2: 附則第十条第六項 → 消費税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-4061-109/art-10/par-6 — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-10/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-10/par-6 - suppl-4061-109/art-13/par-2: 前項 → 消費税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4061-109/art-13/par-1 — 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 - suppl-4061-109/art-13/par-3: 附則第十条第七項 → 消費税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-4061-109/art-10/par-7 — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-10/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-10/par-7 - suppl-4061-109/art-13/par-3: 第一項 → 消費税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4061-109/art-13/par-1 — 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 - suppl-4061-109/art-13/par-4: 第一項 → 消費税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4061-109/art-13/par-1 — 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 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-1/par-1 - 消費税法 附則第十三条第二項（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-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-13/par-2 - 消費税法 附則第十三条第三項（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-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-13/par-3 - 消費税法 附則第十三条第四項（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-4 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-13/par-4 - 消費税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-24/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-20261013T073630-030, 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