# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（工事の請負等に関する経過措置） — address `suppl-4202-155/art-12` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12 - 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. --- ### 第十二条（工事の請負等に関する経過措置） — Transitional Measures Concerning Contracts for Construction Work, etc. caption: machine translation, not official suppl-4202-155/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12 **第一項** 新令第百九十二条（工事の請負）の規定は、個人が平成二十一年一月一日以後に着手する同条第一項に規定する工事（改正法附則第四条第二項（工事の請負に係る収入及び費用の帰属時期に関する経過措置）に規定する経過措置工事（以下この項において「経過措置工事」という。）を除く。）について適用し、個人が同日前に着手した旧令第百九十二条第一項（工事の請負）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-4202-155/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-1 The provisions of Article 192 (Contracts for Construction Work) of the New Order apply to construction work prescribed in paragraph (1) of that Article that an individual commences on or after January 1, 2009 (excluding construction work under the transitional measures prescribed in Article 4, paragraph (2) (Transitional Measures regarding Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as "construction work under the transitional measures")), and the provisions then in force continue to govern construction work prescribed in Article 192, paragraph (1) (Contracts for Construction Work) of the Former Order that an individual commenced before that date (including construction work under the transitional measures). machine translation, not official **第二項** 改正法附則第四条第二項に規定する政令で定める工事は、新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）に規定する工事であって、平成二十一年十二月三十一日（年の中途において死亡した場合には、その死亡の時）において、その着手の日から六月を経過していないもの（その請負の対価の額が確定していないものを含む。）又はその新令第百九十二条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とする。 suppl-4202-155/art-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-2 The construction work specified by Cabinet Order as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act is construction work prescribed in Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the New Act for which, on December 31, 2009 (if the individual dies in the middle of the year, at the time of the death), six months have not elapsed from the date of its commencement (including construction work for which the amount of consideration for the contract has not been determined), or for which the progress ratio prescribed in Article 192, paragraph (3) of the New Order is less than 20 percent. machine translation, not official **第三項** 新令第百九十三条（工事進行基準の方法による未収入金）及び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）の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。 suppl-4202-155/art-12/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-3 The provisions of Article 193 (Uncollected Amounts Under the Construction Progress Criteria Method) and Article 194, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed in Case of Death) of the New Order apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and earlier years. machine translation, not official --- ## Cites - suppl-4202-155/art-12/par-1: 新令第百九十二条 → 所得税法施行令 第百九十二条 (Article 192), art-192 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192 - suppl-4202-155/art-12/par-1: 同条第一項 → 所得税法施行令 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-1 - suppl-4202-155/art-12/par-1: この項 → 所得税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4202-155/art-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-1 - suppl-4202-155/art-12/par-2: 新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) - suppl-4202-155/art-12/par-2: 新令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 - suppl-4202-155/art-12/par-3: 新令第百九十三条 → 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 - suppl-4202-155/art-12/par-3: 第百九十四条第一項 → 所得税法施行令 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-194/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-2 - 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 --- ## 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-20261106T173921-124, 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