# 所得税法 / Income Tax Act — 第六十六条 (Article 66) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第六十六条 (Article 66)（工事の請負に係る収入及び費用の帰属時期） — address `art-66` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-66 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-66 - 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. --- ### 第六十六条（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) caption: Ministry of Justice translation — Japanese Law Translation Database System art-66 · https://japanlaw.org/en/income-tax-act/art-66 · https://japanlaw.org/l/340AC0000000033/art-66 **第一項** 居住者が、長期大規模工事（工事（製造及びソフトウエアの開発を含む。以下この条において同じ。）のうち、その着手の日から当該工事に係る契約において定められている目的物の引渡しの期日までの期間が一年以上であること、政令で定める大規模な工事であることその他政令で定める要件に該当するものをいう。以下この条において同じ。）の請負をしたときは、その着手の日の属する年からそ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事業所得の金額の計算上、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、当該各年分の収入金額及び費用の額として政令で定める工事進行基準の方法により計算した金額を、総収入金額及び必要経費に算入する。 art-66/par-1 · https://japanlaw.org/en/income-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000033/art-66/par-1 If a Resident is contracted for long-term, large-scale construction work (meaning construction work (this includes manufacturing and software development; hereinafter the same applies in this Article) with a period of at least one year between the start date of construction and the due date for delivering the object stipulated in the contract for the construction work, which falls under the category of large-scale construction work that Cabinet Order prescribes and which meets any other requirements that Cabinet Order prescribes; hereinafter the same applies in this Article), the parts of the revenue and expenses associated with the contract for the long-term, large-scale construction work which are calculated based on the construction progress criteria that Cabinet Order prescribes as the amounts of revenue and expenses for the year in question are included in the gross revenue and necessary expenses that are used to calculate business income in each year from the year in which the start date falls until the year in which the due date falls. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 居住者が、工事（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。）中にその目的物の引渡しが行われないものに限るものとし、長期大規模工事に該当するものを除く。以下この条において同じ。）の請負をした場合において、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政令で定め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。ただし、その工事の請負に係る収入金額及び費用の額につき、着工の年の翌年以後のいずれかの年において当該工事進行基準の方法により経理しなかつた場合には、その経理しなかつた年の翌年分以後の年分の事業所得の金額の計算については、この限りでない。 art-66/par-2 · https://japanlaw.org/en/income-tax-act/art-66/par-2 · https://japanlaw.org/l/340AC0000000033/art-66/par-2 If a Resident is contracted for construction work (but only if the object will not be delivered during the year in which the construction start date falls (hereinafter referred to as the "year construction starts" in this paragraph); this excludes construction work falling under the category of long-term, large-scale construction work; hereinafter the same applies in this Article) and accounts for the amounts of revenue and expenses from the contract for construction work based on the construction progress criteria that Cabinet Order prescribes, in each year from the year construction starts up to the year before the one in which the due date for delivering the object falls, the amounts of revenue and expenses so accounted for are included in the gross revenue and necessary expenses that are used to calculate business income for the relevant years; provided, however, that this does not apply as regards the calculation of business income beginning in any year after one in which the Resident fails to account for the amounts of revenue and expenses from the contract for construction work based on the construction progress criteria in any year after the year construction starts. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項又は前項の規定の適用を受ける居住者が死亡した場合における長期大規模工事又は工事の請負に係る収入金額及び費用の額の処理の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。 art-66/par-3 · https://japanlaw.org/en/income-tax-act/art-66/par-3 · https://japanlaw.org/l/340AC0000000033/art-66/par-3 Cabinet Order establishes special provisions on the handling of the amounts of revenue and expenses from a contracts for long-term, large-scale construction work and contracts for construction work in the event that a Resident subject to the provisions of paragraph (1) or the preceding paragraph dies, and provides for other necessary particulars concerning the application of the provisions of the preceding two paragraphs in such a case. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-66/par-1: この条 → 所得税法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/income-tax-act/art-66 · https://japanlaw.org/l/340AC0000000033/art-66 - art-66/par-2: この項 → 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 · https://japanlaw.org/l/340AC0000000033/art-66/par-2 - art-66/par-2: この条 → 所得税法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/income-tax-act/art-66 · https://japanlaw.org/l/340AC0000000033/art-66 - art-66/par-3: 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 · https://japanlaw.org/l/340AC0000000033/art-66/par-1 - art-66/par-3: 前項 → 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 · https://japanlaw.org/l/340AC0000000033/art-66/par-2 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法 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） — https://japanlaw.org/en/income-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000033/art-66/par-1 - 所得税法 第六十六条第二項（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/art-66/par-2 · https://japanlaw.org/l/340AC0000000033/art-66/par-2 - 所得税法 第六十六条第三項（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/art-66/par-3 · https://japanlaw.org/l/340AC0000000033/art-66/par-3 - 所得税法 附則第十八条第一項（工事の請負に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4101-24/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4101-24/art-18/par-1 - 所得税法 附則第四条第一項（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） — https://japanlaw.org/en/income-tax-act/suppl-4201-23/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4201-23/art-4/par-1 - 所得税法 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） — https://japanlaw.org/en/income-tax-act/suppl-4201-23/art-4/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4201-23/art-4/par-2 - 消費税法 第十七条第一項（工事の請負に係る資産の譲渡等の時期の特例） — https://japanlaw.org/en/consumption-tax-act/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/art-17/par-1 - 消費税法 第十七条第二項（工事の請負に係る資産の譲渡等の時期の特例） — https://japanlaw.org/en/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05