# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九十二条 (Article 192)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- 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: 第百九十二条 (Article 192)（工事の請負） — address `art-192`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-192
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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.

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### 第百九十二条（工事の請負） — Contracts for Construction Work
<sup>caption: machine translation, not official</sup>
<sup>art-192 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192</sup>

      **第一項**  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）に規定する政令で定める大規模な工事は、その請負の対価の額（その支払が外国通貨で行われるべきこととされている工事（製造及びソフトウエアの開発を含む。以下この款において同じ。）については、その工事に係る契約の時における外国為替の売買相場による円換算額とする。）が十億円以上の工事とする。
      <sup>art-192/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-1</sup>
      The large-scale construction work specified by Cabinet Order prescribed in Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Act is construction work for which the amount of the consideration for the contract (in the case of construction work (including manufacturing and software development; the same applies hereinafter in this Subsection) for which payment is to be made in foreign currency, the yen equivalent calculated at the foreign exchange buying and selling rates at the time of the contract for that work) is 1,000,000,000 yen or more.
      <sup>machine translation, not official</sup>

      **第二項**  法第六十六条第一項に規定する政令で定める要件は、当該工事に係る契約において、その請負の対価の額の二分の一以上が当該工事の目的物の引渡しの期日から一年を経過する日後に支払われることが定められていないものであることとする。
      <sup>art-192/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-2</sup>
      The requirements specified by Cabinet Order prescribed in Article 66, paragraph (1) of the Act are that the contract for that work does not provide that one-half or more of the amount of consideration for the contract is to be paid after the date on which one year has elapsed from the date of delivery of the subject matter of that work.
      <sup>machine translation, not official</sup>

      **第三項**  法第六十六条第一項及び第二項に規定する政令で定める工事進行基準の方法は、工事の請負の対価の額及びその工事原価の額（その年十二月三十一日（年の中途において死亡した場合には、その死亡の時。次項及び第六項において同じ。）の現況によりその工事につき見積もられる工事の原価の額をいう。以下この項において同じ。）に同日におけるその工事に係る進行割合（工事原価の額のうちに工事のために既に要した原材料費、労務費その他の経費の額の合計額の占める割合その他の工事の進行の度合を示すものとして合理的と認められるものに基づいて計算した割合をいう。）を乗じて計算した金額から、それぞれその年の前年以前の各年分の収入金額とされた金額及び費用の額とされた金額を控除した金額をその年分の収入金額及び費用の額とする方法とする。
      <sup>art-192/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-3</sup>
      The method of construction progress criteria specified by Cabinet Order prescribed in Article 66, paragraphs (1) and (2) of the Act is a method of treating, as the amounts of revenue and expenses for the year, the amounts obtained by deducting, respectively, the amounts treated as revenue and the amounts treated as expenses for each of the year preceding that year and earlier years from the amounts calculated by multiplying the amount of consideration for the contract for construction work and the amount of the construction cost thereof (meaning the amount of the cost of the work estimated for that work based on the status as of December 31 of that year (in the case of death in the middle of the year, at the time of death; the same applies in the following paragraph and paragraph (6)); the same applies hereinafter in this paragraph) by the progress ratio for that work as of that date (meaning the ratio calculated on the basis of the ratio of the sum of the amounts of raw material costs, labor costs and other expenses already incurred for the work to the amount of the construction cost, or other basis recognized as reasonable for showing the degree of progress of the work).
      <sup>machine translation, not official</sup>

      **第四項**  居住者の請負をした工事（当該工事に係る追加の工事を含む。）の請負の対価の額がその年十二月三十一日において確定していないときにおける法第六十六条第一項の規定の適用については、同日の現況により当該工事につき見積もられる工事の原価の額をその請負の対価の額とみなす。
      <sup>art-192/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-4</sup>
      With regard to the application of Article 66, paragraph (1) of the Act in the case where the amount of consideration for the contract for construction work undertaken by a Resident (including additional construction work pertaining to that work) has not been fixed as of December 31 of that year, the amount of the cost of the work estimated for that work based on the status as of that date is deemed to be the amount of consideration for the contract.
      <sup>machine translation, not official</sup>

      **第五項**  居住者の請負をした工事（法第六十六条第二項本文の規定の適用を受けているものを除く。）が、請負の対価の額の引上げその他の事由によりその着手の日の属する年（以下この項において「着工の年」という。）の翌年以後の年（その工事の目的物の引渡しの日の属する年（以下この項において「引渡し年」という。）を除く。）において長期大規模工事（同条第一項に規定する長期大規模工事をいう。以下この款において同じ。）に該当することとなつた場合における同項の規定の適用については、第三項の規定にかかわらず、当該工事の請負に係る既往年分の収入金額及び費用の額（その工事の請負に係る収入金額及び費用の額につき着工の年以後の各年において同項に規定する工事進行基準の方法により当該各年分の収入金額及び費用の額を計算することとした場合に着工の年からその該当することとなつた日の属する年（以下この項において「適用開始年」という。）の前年までの各年分の収入金額及び費用の額とされる金額をいう。）は、当該適用開始年から引渡し年の前年までの各年分の当該工事の請負に係る収入金額及び費用の額に含まれないものとすることができる。ただし、当該工事の請負に係る収入金額及び費用の額につき、次の各号に掲げる場合に該当することとなつたときは、当該各号に定める年以後の年分については、この限りでない。
      <sup>art-192/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-5</sup>
      With regard to the application of Article 66, paragraph (1) of the Act in the case where construction work undertaken by a Resident (excluding that to which the main clause of Article 66, paragraph (2) of the Act is applied) comes to fall under long-term large-scale construction (meaning long-term large-scale construction prescribed in paragraph (1) of that Article; the same applies hereinafter in this Subsection) in a year on or after the year following the year that includes the date of commencement of the work (hereinafter referred to as the "year of commencement" in this paragraph) (excluding the year that includes the date of delivery of the subject matter of that work (hereinafter referred to as the "year of delivery" in this paragraph)) owing to an increase in the amount of consideration for the contract or other reason, notwithstanding the provisions of paragraph (3), the amounts of revenue and expenses of past years pertaining to the contract for construction work (meaning the amounts that would be treated as the amounts of revenue and expenses for each year from the year of commencement to the year preceding the year that includes the date on which it came to fall under long-term large-scale construction (hereinafter referred to as the "first year of application" in this paragraph), if the amounts of revenue and expenses for each year were calculated, with regard to the revenue and expenses pertaining to the contract for construction work, by the method of construction progress criteria prescribed in that paragraph in each year on or after the year of commencement) may be excluded from the amounts of revenue and expenses pertaining to the contract for construction work for each year from that first year of application to the year preceding the year of delivery. However, where, with regard to the revenue and expenses pertaining to the contract for construction work, a case set out in one of the following items comes to apply, this does not apply for the years on or after the year specified in that item:
      <sup>machine translation, not official</sup>

        **一**  当該適用開始年以後のいずれかの年において第三項に規定する工事進行基準の方法により経理した場合　その経理した年
        <sup>art-192/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-5/item-1</sup>
        Where accounting has been done by the method of construction progress criteria prescribed in paragraph (3) in any year on or after that first year of application: the year in which that accounting was done;
        <sup>machine translation, not official</sup>

        **二**  当該適用開始年以後のいずれかの年において本文の規定の適用を受けなかつた場合　その適用を受けなかつた年
        <sup>art-192/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-5/item-2</sup>
        Where the main clause has not been applied in any year on or after that first year of application: the year in which it was not applied.
        <sup>machine translation, not official</sup>

      **第六項**  居住者の請負をした長期大規模工事であつて、その年の十二月三十一日において、その着手の日から六月を経過していないもの又はその第三項に規定する進行割合が百分の二十に満たないものに係る法第六十六条第一項の規定の適用については、第三項の規定にかかわらず、当該長期大規模工事の請負に係るその年分の収入金額及び費用の額は、ないものとすることができる。ただし、当該長期大規模工事の請負に係る収入金額及び費用の額につき、同項に規定する工事進行基準の方法により経理した年以後の年分については、この限りでない。
      <sup>art-192/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-6</sup>
      With regard to the application of Article 66, paragraph (1) of the Act to long-term large-scale construction undertaken by a Resident for which, as of December 31 of that year, six months have not elapsed from the date of commencement or for which the progress ratio prescribed in paragraph (3) is less than 20/100, notwithstanding the provisions of paragraph (3), the amounts of revenue and expenses for that year pertaining to the contract for that long-term large-scale construction may be treated as nil. However, this does not apply for the years on or after the year in which, with regard to the revenue and expenses pertaining to the contract for that long-term large-scale construction, accounting was done by the method of construction progress criteria prescribed in that paragraph.
      <sup>machine translation, not official</sup>

      **第七項**  法第六十六条第一項の規定を適用する場合において、同項の居住者が長期大規模工事に着手したかどうかの判定は、当該居住者がその請け負つた工事の内容を完成するために行う一連の作業のうち重要な部分の作業を開始したかどうかによるものとする。この場合において、工事の設計に関する作業が当該工事の重要な部分の作業に該当するかどうかは、当該居住者の選択による。
      <sup>art-192/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-7</sup>
      Where Article 66, paragraph (1) of the Act is applied, whether the Resident referred to in that paragraph has commenced long-term large-scale construction is determined according to whether that Resident has started the work of an important part of the series of work carried out to complete the content of the construction work that Resident has undertaken. In this case, whether work relating to the design of the construction work falls under work of an important part of that construction work is at the option of that Resident.
      <sup>machine translation, not official</sup>

      **第八項**  第五項本文の規定は、同項本文の規定の適用を受けようとする年分の確定申告書に同項本文の規定の適用を受けようとする工事の名称並びにその工事の請負に係る同項本文に規定する既往年分の収入金額及び費用の額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
      <sup>art-192/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-8</sup>
      The main clause of paragraph (5) applies only where a document stating the name of the construction work to which the Resident wishes to have the main clause of that paragraph applied and the particulars regarding the calculation of the amounts of revenue and expenses of past years prescribed in the main clause of that paragraph pertaining to the contract for construction work is attached to the Tax Return for the year for which the Resident wishes to have the main clause of that paragraph applied.
      <sup>machine translation, not official</sup>

      **第九項**  第四項の規定は、法第六十六条第二項本文の規定を適用する場合（第十一項の規定の適用を受ける場合を除く。）について準用する。この場合において、第四項中「第六十六条第一項」とあるのは、「第六十六条第二項本文の規定の適用を受ける場合における前項」と読み替えるものとする。
      <sup>art-192/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-9</sup>
      The provisions of paragraph (4) apply mutatis mutandis where the main clause of Article 66, paragraph (2) of the Act is applied (excluding the case where the provisions of paragraph (11) apply). In this case, the phrase "Article 66, paragraph (1) of the Act" in paragraph (4) is deemed to be replaced with "the preceding paragraph in the case where the main clause of Article 66, paragraph (2) of the Act is applied".
      <sup>machine translation, not official</sup>

      **第十項**  第七項の規定は、法第六十六条第二項本文の規定を適用する場合における同項に規定する工事に着手したかどうかの判定について準用する。
      <sup>art-192/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-10</sup>
      The provisions of paragraph (7) apply mutatis mutandis to the determination, where the main clause of Article 66, paragraph (2) of the Act is applied, of whether construction work prescribed in that paragraph has been commenced.
      <sup>machine translation, not official</sup>

      **第十一項**  居住者の請負をした法第六十六条第二項に規定する工事のうちその請負の対価の額がその着手の日において確定していないものに係る同項の規定の適用については、当該請負の対価の額の確定の日を当該工事の着手の日とすることができる。
      <sup>art-192/par-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-11</sup>
      With regard to the application of Article 66, paragraph (2) of the Act to construction work prescribed in that paragraph undertaken by a Resident for which the amount of consideration for the contract has not been fixed on the date of commencement, the date on which the amount of consideration for the contract is fixed may be treated as the date of commencement of that construction work.
      <sup>machine translation, not official</sup>

---

## Cites
- art-192/par-1: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-2: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-3: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-3: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-3: 次項 → 所得税法施行令 第百九十二条第四項 (Article 192, paragraph (4)), art-192/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-4
- art-192/par-3: 第六項 → 所得税法施行令 第百九十二条第六項 (Article 192, paragraph (6)), art-192/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-6
- art-192/par-3: この項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-3
- art-192/par-4: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-5: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-5: この項 → 所得税法施行令 第百九十二条第五項 (Article 192, paragraph (5)), art-192/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-5
- art-192/par-5: 同条第一項 → 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 (e-Gov law ID 340AC0000000033)
- art-192/par-5: 第三項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-3
- art-192/par-5/item-1: 第三項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-3
- art-192/par-6: 第三項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-3
- art-192/par-6: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-7: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-8: 第五項 → 所得税法施行令 第百九十二条第五項 (Article 192, paragraph (5)), art-192/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-5
- art-192/par-9: 第四項 → 所得税法施行令 第百九十二条第四項 (Article 192, paragraph (4)), art-192/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-4
- art-192/par-9: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-9: 第十一項 → 所得税法施行令 第百九十二条第十一項 (Article 192, paragraph (11)), art-192/par-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-11
- art-192/par-9: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-9: 前項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-3
- art-192/par-10: 第七項 → 所得税法施行令 第百九十二条第七項 (Article 192, paragraph (7)), art-192/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-7
- art-192/par-10: 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 (e-Gov law ID 340AC0000000033)
- art-192/par-11: 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 (e-Gov law ID 340AC0000000033)

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第百九十二条第三項（工事の請負） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-3
- 所得税法施行令 第百九十二条第五項（工事の請負） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-5
- 所得税法施行令 第百九十二条第五項第一号（工事の請負） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-5/item-1
- 所得税法施行令 第百九十二条第六項（工事の請負） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-6
- 所得税法施行令 第百九十二条第八項（工事の請負） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-8
- 所得税法施行令 第百九十二条第九項（工事の請負） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-9
- 所得税法施行令 第百九十二条第十項（工事の請負） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-10
- 所得税法施行令 第百九十四条第一項（死亡の場合の工事の請負に係る収入及び費用の帰属時期） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-194/par-1
- 所得税法施行令 第百九十四条第二項（死亡の場合の工事の請負に係る収入及び費用の帰属時期） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-194/par-2
- 所得税法施行令 附則第十六条第一項（工事の請負に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-16/par-1
- 所得税法施行令 附則第十二条第一項（工事の請負等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-1
- 所得税法施行令 附則第十二条第二項（工事の請負等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-053, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-054, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-054, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06