# 法人税法 / Corporation Tax Act — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（工事の請負に係る収益及び費用の帰属事業年度に関する経過措置） — address `suppl-4201-23/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19 - 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. --- ### 第十九条（工事の請負に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning Business Year for Vesting of Profit and Expenses Related to Contract for Construction Work caption: machine translation, not official suppl-4201-23/art-19 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19 **第一項** 新法人税法第六十四条の規定は、法人が施行日以後に開始する事業年度において着手する同条第一項に規定する工事（経過措置工事を除く。）について適用し、法人が施行日前に開始した事業年度において着手した旧法人税法第六十四条第一項に規定する工事（経過措置工事を含む。）については、なお従前の例による。 suppl-4201-23/art-19/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19/par-1 The provisions of Article 64 of the New Corporation Tax Act apply to construction work prescribed in paragraph (1) of that Article (excluding transitional construction work) that a corporation starts in a business year starting on or after the Effective Date, and with regard to construction work prescribed in Article 64, paragraph (1) of the Former Corporation Tax Act (including transitional construction work) that a corporation started in a business year that started before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 前項に規定する経過措置工事とは、施行日から平成二十一年三月三十一日までの間に開始する各事業年度において、法人が請負をする工事（新法人税法第六十四条第一項に規定する工事をいう。）で当該事業年度に着手するもの（当該事業年度中にその目的物の引渡しが行われるものを除く。以下この項において「着手工事」という。）のうち当該事業年度終了の時において同条第一項に規定する長期大規模工事に該当するもの（当該終了の時において旧法人税法第六十四条第一項に規定する長期大規模工事に該当するもの及びその進行の割合が低いものとして政令で定めるものを除く。）のいずれかについて当該事業年度の確定した決算（新法人税法第七十二条第一項第一号に掲げる金額を計算する場合にあっては、同項に規定する期間に係る決算）において新法人税法第六十四条第二項に規定する政令で定める工事進行基準の方法により経理しない場合における当該着手工事をいう。 suppl-4201-23/art-19/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19/par-2 The transitional construction work prescribed in the preceding paragraph means work begun in the case where, in each business year starting during the period from the Effective Date to March 31, 2009, a corporation does not account for any of the construction work that it has contracted for (meaning construction work prescribed in Article 64, paragraph (1) of the New Corporation Tax Act) and starts in that business year (excluding construction work whose subject matter is delivered within that business year; hereinafter referred to as "work begun" in this paragraph) that falls under the category of long-term, large-scale construction work prescribed in paragraph (1) of that Article as of the end of that business year (excluding work begun that falls under the category of long-term, large-scale construction work prescribed in Article 64, paragraph (1) of the Former Corporation Tax Act as of the end of that business year and work begun specified by Cabinet Order as having a low rate of progress) by way of the percentage of completion method specified by Cabinet Order as prescribed in Article 64, paragraph (2) of the New Corporation Tax Act in the final settlement of accounts for that business year (or, when calculating the amount listed in Article 72, paragraph (1), item (i) of the New Corporation Tax Act, in the settlement of accounts for the period prescribed in that paragraph). machine translation, not official --- ## Cites - suppl-4201-23/art-19/par-2: この項 → 法人税法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4201-23/art-19/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19/par-2 - suppl-4201-23/art-19/par-2: 前項 → 法人税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4201-23/art-19/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十九条第二項（工事の請負に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19/par-2 --- ## 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-20261008T111236-110, 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