# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九十四条 (Article 194) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-194. 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: 第百九十四条 (Article 194)（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） — address `art-194` - 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-194 - 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. --- ### 第百九十四条（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） — Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed in the Case of Death caption: machine translation, not official art-194 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-194 **第一項** 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）の規定の適用を受けている居住者が死亡したときは、その長期大規模工事の請負に係る収入金額及び費用の額のうち、その居住者のその長期大規模工事の請負に係る事業を承継した相続人の当該死亡の日の属する年からその長期大規模工事の目的物の引渡しの日の属する年の前年までの各年分の収入金額及び費用の額として同項に規定する工事進行基準の方法により計算した収入金額及び費用の額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。この場合において、当該相続人に係る第百九十二条第三項（工事進行基準の方法）及び前条の規定の適用については、当該居住者がその死亡前に当該長期大規模工事のために要した経費の額並びに当該居住者についてその死亡前に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とされた金額は、それぞれ当該相続人が当該長期大規模工事のために要した経費の額並びに当該相続人について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とされた金額とみなす。 art-194/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-194/par-1 Where a Resident to whom Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Act has been applied with regard to the revenue and expenses pertaining to a contract for long-term large-scale construction dies, of the revenue and expenses pertaining to the contract for that long-term large-scale construction, the revenue and expenses calculated by the method of construction progress criteria prescribed in that paragraph as the revenue and expenses, for each year from the year that includes the date of death to the year preceding the year that includes the date of delivery of the subject matter of that long-term large-scale construction, of the heir who succeeded to that Resident's business pertaining to the contract for that long-term large-scale construction, are to be included in gross revenue and necessary expenses in calculating the amount of business income for each of those years. In this case, with regard to the application of Article 192, paragraph (3) (Method of Construction Progress Criteria) and the preceding Article to that heir, the amount of the expenses that that Resident incurred before death for that long-term large-scale construction, and the amounts treated as the revenue and expenses pertaining to the contract for that long-term large-scale construction for that Resident before death, are deemed to be, respectively, the amount of the expenses that that heir incurred for that long-term large-scale construction, and the amounts treated as the revenue and expenses pertaining to the contract for that long-term large-scale construction for that heir. machine translation, not official **第二項** 法第六十六条第二項の工事の請負に係る収入金額及び費用の額につき同項の規定の適用を受けている居住者が死亡した場合において、その居住者のその工事の請負に係る事業を承継した相続人が当該収入金額及び費用の額につき、当該死亡の日の属する年からその工事の目的物の引渡しの日の属する年の前年まで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経理したときは、その経理した収入金額及び費用の額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。この場合において、当該相続人に係る第百九十二条第三項及び前条の規定の適用については、当該居住者がその死亡前に当該工事のために要した経費の額並びに当該居住者についてその死亡前に当該工事の請負に係る収入金額及び費用の額とされた金額は、それぞれ当該相続人が当該工事のために要した経費の額並びに当該相続人について当該工事の請負に係る収入金額及び費用の額とされた金額とみなす。 art-194/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-194/par-2 Where a Resident to whom Article 66, paragraph (2) of the Act has been applied with regard to the revenue and expenses pertaining to a contract for construction work referred to in that paragraph dies, and the heir who succeeded to that Resident's business pertaining to the contract for construction work has, with regard to that revenue and expenses, accounted by the method of construction progress criteria prescribed in that paragraph in each year from the year that includes the date of death to the year preceding the year that includes the date of delivery of the subject matter of that construction work, the revenue and expenses so accounted are to be included in gross revenue and necessary expenses in calculating the amount of business income for each of those years. In this case, with regard to the application of Article 192, paragraph (3) and the preceding Article to that heir, the amount of the expenses that that Resident incurred before death for that construction work, and the amounts treated as the revenue and expenses pertaining to the contract for construction work for that Resident before death, are deemed to be, respectively, the amount of the expenses that that heir incurred for that construction work, and the amounts treated as the revenue and expenses pertaining to the contract for construction work for that heir. machine translation, not official --- ## Cites - art-194/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-194/par-1: 第百九十二条第三項 → 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-194/par-1: 前条 → 所得税法施行令 第百九十三条 (Article 193), art-193 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-193 - art-194/par-2: 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-194/par-2: 第百九十二条第三項 → 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-194/par-2: 前条 → 所得税法施行令 第百九十三条 (Article 193), art-193 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-193 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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