# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三十九条 (Article 39) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-39. 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: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - 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: 第三十九条 (Article 39)（公共法人等の特定工事の請負に係る資産の譲渡等の時期の特例） — address `art-39` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-39 - e-Gov law ID: 363CO0000000360 — 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. --- ### 第三十九条（公共法人等の特定工事の請負に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Contracts for Specified Construction Work by Public Corporations, etc. caption: machine translation, not official art-39 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-39 **第一項** 法人税法の規定の適用を受けない法人が特定工事の請負に係る契約に基づき資産の譲渡等を行う場合において、当該法人がその特定工事の請負に係る対価の額につき工事進行基準の方法（法第十七条第一項に規定する工事進行基準の方法をいう。以下この条において同じ。）又はこれに準ずる方法により経理することとしているときは、当該法人が法人税法第六十三条第一項（工事の請負に係る収益及び費用の帰属事業年度の特例）の規定の適用を受けるもの又は同条第二項の規定の適用を受けるため工事進行基準の方法により経理することとしているものとみなして、法第十七条の規定を適用する。 art-39/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-39/par-1 Where a corporation to which the provisions of the Corporation Tax Act do not apply makes transfers, etc. of assets under a contract for specified construction work, and that corporation accounts for the amount of consideration pertaining to the contract for that specified construction work by the percentage-of-completion method (meaning the percentage-of-completion method prescribed in Article 17, paragraph (1) of the Act; the same applies hereinafter in this Article) or a method equivalent thereto, Article 17 of the Act applies on the basis that that corporation is deemed to be one that is subject to the application of Article 63, paragraph (1) (Special Provisions on the Business Year to Which Revenue and Expenses Pertaining to Contracts for Construction Work Belong) of the Corporation Tax Act or one that accounts by the percentage-of-completion method in order to be subject to the application of paragraph (2) of that Article. machine translation, not official --- ## Cites - art-39/par-1: 法第十七条第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-1 (e-Gov law ID 363AC0000000108) - art-39/par-1: この条 → 消費税法施行令 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-39 - art-39/par-1: 法人税法第六十三条第一項 → 法人税法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-63/par-1 (e-Gov law ID 340AC0000000034) - art-39/par-1: 同条第二項 → 法人税法 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-63/par-2 (e-Gov law ID 340AC0000000034) - art-39/par-1: 法第十七条 → 消費税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/consumption-tax-act/art-17 (e-Gov law ID 363AC0000000108) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第三十八条第一項（個人事業者が死亡した場合又は法人が合併等をした場合の特定工事の請負に係る資産の譲渡等の時期） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-38/par-1 - 消費税法施行令 第三十九条第一項（公共法人等の特定工事の請負に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-39/par-1 - 消費税法施行令 附則第二項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4202-158/par-2 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-021, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-021, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06