# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九十三条 (Article 193) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-193. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百九十三条 (Article 193)（工事進行基準の方法による未収入金） — address `art-193` - 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-193 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百九十三条（工事進行基準の方法による未収入金） — Unpaid Amounts Under the Method of Construction Progress Criteria caption: machine translation, not official art-193 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-193 **第一項** 居住者の請負をした工事につきその着手の日からその目的物の引渡しの日の前日までの期間内の日の属する各年分において法第六十六条第一項又は第二項本文（工事の請負に係る収入及び費用の帰属時期）の規定の適用を受けている場合には、当該工事に係る第一号に掲げる金額から第二号に掲げる金額を控除した金額を当該工事の請負に係る売掛債権等（売掛金、貸付金その他これらに準ずる金銭債権をいう。）の額として、当該各年分の事業所得の金額を計算する。 art-193/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-193/par-1 Where, for each year that includes a date within the period from the date of commencement of construction work undertaken by a Resident to the day before the date of delivery of its subject matter, the provisions of Article 66, paragraph (1) or the main clause of paragraph (2) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Act have been applied, the amount of business income for each of those years is calculated by treating the amount obtained by deducting the amount set out in item (ii) from the amount set out in item (i) pertaining to that construction work as the amount of accounts receivable, etc. pertaining to the contract for construction work (meaning accounts receivable, loans and other monetary claims equivalent thereto). machine translation, not official **一** 当該工事の請負に係る収入金額のうち、法第六十六条第一項又は第二項本文に規定する工事進行基準の方法によりその年の前年分以前の各年分の収入金額とされた金額及びその年の年分の収入金額とされる金額の合計額（同項ただし書に規定する経理しなかつた年の翌年分以後の年分の収入金額を除く。） art-193/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-193/par-1/item-1 Of the amount of revenue pertaining to the contract for construction work, the sum of the amount treated as revenue for each of the year preceding that year and earlier years, and the amount to be treated as revenue for that year, by the method of construction progress criteria prescribed in Article 66, paragraph (1) or the main clause of paragraph (2) of the Act (excluding the amount of revenue for the years on or after the year following the year in which accounting was not done, as prescribed in the proviso to that paragraph); machine translation, not official **二** 既に当該工事の請負の対価として支払われた金額（当該対価の額でまだ支払われていない金額のうち、当該対価の支払を受ける権利の移転により当該居住者が当該対価の支払を受けない金額を含む。） art-193/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-193/par-1/item-2 The amount already paid as consideration for the contract for construction work (including, of the amount of that consideration not yet paid, the amount of which that Resident does not receive payment by reason of the transfer of the right to receive payment of that consideration). machine translation, not official **第二項** 前項の売掛債権等につき貸倒れによる損失が生じた場合の同項の売掛債権等の額の計算その他同項の規定の適用に関し必要な事項は、財務省令で定める。 art-193/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-193/par-2 The calculation of the amount of the accounts receivable, etc. referred to in the preceding paragraph where a loss has arisen from bad debts in respect of those accounts receivable, etc., and other matters necessary for the application of that paragraph, are specified by Ministry of Finance Order. machine translation, not official --- ## Cites - art-193/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-193/par-1: 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-193/par-1: 第一号 → 所得税法施行令 第百九十三条第一項第一号 (Article 193, paragraph (1), item (i)), art-193/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-193/par-1/item-1 - art-193/par-1: 第二号 → 所得税法施行令 第百九十三条第一項第二号 (Article 193, paragraph (1), item (ii)), art-193/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-193/par-1/item-2 - art-193/par-1/item-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-193/par-1/item-1: 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-193/par-2: 前項 → 所得税法施行令 第百九十三条第一項 (Article 193, paragraph (1)), art-193/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-193/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百九十三条第一項（工事進行基準の方法による未収入金） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-193/par-1 - 所得税法施行令 第百九十三条第二項（工事進行基準の方法による未収入金） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-193/par-2 - 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 附則第十二条第三項（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-3 - 所得税法施行規則 第三十九条第一項（工事未収入金に係る売掛債権等の額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39/par-1 (e-Gov law ID 340M50000040011) --- ## 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-20261106T173921-054, 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