# 法人税法 / Corporation Tax Act — 第六十三条 (Article 63) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - 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: 第六十三条 (Article 63) — address `art-63` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-63 - 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. --- ### 第六十三条 art-63 · https://japanlaw.org/en/corporation-tax-act/art-63 · https://japanlaw.org/l/340AC0000000034/art-63 **第一項** 内国法人が、長期大規模工事（工事（製造及びソフトウエアの開発を含む。以下この条において同じ。）のうち、その着手の日から当該工事に係る契約において定められている目的物の引渡しの期日までの期間が一年以上であること、政令で定める大規模な工事であることその他政令で定める要件に該当するものをいう。以下この条において同じ。）の請負をしたときは、その着手の日の属する事業年度からその目的物の引渡しの日の属する事業年度の前事業年度までの各事業年度の所得の金額の計算上、その長期大規模工事の請負に係る収益の額及び費用の額のうち、当該各事業年度の収益の額及び費用の額として政令で定める工事進行基準の方法により計算した金額を、益金の額及び損金の額に算入する。 art-63/par-1 · https://japanlaw.org/en/corporation-tax-act/art-63/par-1 · https://japanlaw.org/l/340AC0000000034/art-63/par-1 When a domestic corporation has contracted for long-term large-scale construction (meaning construction work (including manufacturing work and the development of software; hereinafter the same applies in this Article), for which the period between the date of the start of construction and the due date of the delivery of the subject matter defined under the contract for the construction work is one year or more, which falls under the category of large-scale construction work specified by Cabinet Order, and which meets any other requirements specified by Cabinet Order; hereinafter the same applies in this Article), the portion of the amount of proceeds and the amount of expenses related to the contract for the long-term large-scale construction which is calculated by way of a percentage of the completion method specified by Cabinet Order as the amount of proceeds and the amount of expenses for each business year is included in gross profits and deductible expenses, when calculating the amount of income for each business year from the business year containing the date of the start of construction up to the previous business year of the business year containing the date of the delivery of the subject matter. machine translation, not official **第二項** 内国法人が、工事（その着手の日の属する事業年度（以下この項において「着工事業年度」という。）中にその目的物の引渡しが行われないものに限るものとし、長期大規模工事に該当するものを除く。以下この条において同じ。）の請負をした場合において、その工事の請負に係る収益の額及び費用の額につき、着工事業年度からその工事の目的物の引渡しの日の属する事業年度の前事業年度までの各事業年度の確定した決算において政令で定める工事進行基準の方法により経理したときは、その経理した収益の額及び費用の額は、当該各事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。ただし、その工事の請負に係る収益の額及び費用の額につき、着工事業年度後のいずれかの事業年度の確定した決算において当該工事進行基準の方法により経理しなかつた場合には、その経理しなかつた決算に係る事業年度の翌事業年度以後の事業年度については、この限りでない。 art-63/par-2 · https://japanlaw.org/en/corporation-tax-act/art-63/par-2 · https://japanlaw.org/l/340AC0000000034/art-63/par-2 In the case where a domestic corporation has contracted for construction work (limited to construction work for which the subject matter is not delivered within the business year containing the date of the start of construction (hereinafter referred to as the "business year of starting construction" in this paragraph) and excluding construction work falling under the category of long-term large-scale construction; hereinafter the same applies in this Article), when the amount of proceeds and the amount of expenses related to the contract for construction work have been settled by way of a percentage of the completion method specified by Cabinet Order in the final settlement of the accounts in each business year from the business year of starting construction up to the previous business year of the business year containing the date of the delivery of the subject matter, the amount of proceeds and the amount of expenses so settled are included in gross profits and deductible expenses, when calculating the amount of income for each of those business years; provided, however, that in the case where the amount of proceeds and the amount of expenses related to the contract for construction work were not settled by way of the percentage of the completion method in the final settlement of the accounts in any business year after the business year of starting construction, this does not apply to business years on or after the following business year of the business year pertaining to the settlement in which they were not so settled. machine translation, not official **第三項** 適格合併、適格分割又は適格現物出資が行われた場合における長期大規模工事又は工事の請負に係る収益の額及び費用の額の処理の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。 art-63/par-3 · https://japanlaw.org/en/corporation-tax-act/art-63/par-3 · https://japanlaw.org/l/340AC0000000034/art-63/par-3 Special provisions on the disposition of the amount of proceeds and the amount of expenses related to a contract for long-term large-scale construction or construction work, in the case where a qualified merger, qualified company split or qualified capital contribution in kind has been effected, and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-63/par-1: この条 → 法人税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/en/corporation-tax-act/art-63 · https://japanlaw.org/l/340AC0000000034/art-63 - art-63/par-2: この項 → 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-63/par-2: この条 → 法人税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/en/corporation-tax-act/art-63 · https://japanlaw.org/l/340AC0000000034/art-63 - art-63/par-3: 前二項 → 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-63/par-3: 前二項 → 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第六十三条第一項 — https://japanlaw.org/en/corporation-tax-act/art-63/par-1 · https://japanlaw.org/l/340AC0000000034/art-63/par-1 - 法人税法 第六十三条第二項 — https://japanlaw.org/en/corporation-tax-act/art-63/par-2 · https://japanlaw.org/l/340AC0000000034/art-63/par-2 - 法人税法 第六十三条第三項 — https://japanlaw.org/en/corporation-tax-act/art-63/par-3 · https://japanlaw.org/l/340AC0000000034/art-63/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-022, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08