# 消費税法 / Consumption Tax Act — 第八条 (Supplementary Provisions, Article 8) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - 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: 第八条 (Supplementary Provisions, Article 8)（長期工事の請負に係る資産の譲渡等の時期の特例に関する経過措置） — address `suppl-3631-108/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8 - 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. --- ### 第八条（長期工事の請負に係る資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Long-Term Construction caption: machine translation, not official suppl-3631-108/art-8 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8 **第一項** 事業者が、適用日前に締結した長期工事（第十七条第一項に規定する長期工事をいう。以下この項において同じ。）の請負に係る契約に基づき、適用日以後に当該契約に係る目的物の引渡しを行う場合（附則第三条第一項の規定の適用を受ける場合を除く。）において、当該事業者が、当該長期工事に係る対価の額につき、適用日の属する年又は事業年度以前の年又は事業年度において第十七条第一項に規定する工事進行基準の方法により経理した金額があるときは、当該長期工事の目的物のうち当該長期工事の着手の日から適用日の前日までの期間に対応する部分の対価の額として政令で定めるところにより計算した金額に係る部分は、同項の規定により既に工事進行基準の方法により経理した金額に係るものとみなして、同条第二項の規定を適用することができる。 suppl-3631-108/art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-1 In the case where a business operator, under a contract concluded before the application date for the undertaking of long-term construction (meaning long-term construction prescribed in Article 17, paragraph (1); the same applies below in this paragraph), delivers the subject matter of the contract on or after the application date (excluding the case where Article 3, paragraph (1) of the Supplementary Provisions applies), if the business operator has an amount that, with respect to the amount of consideration for that long-term construction, was accounted for by the percentage-of-completion method prescribed in Article 17, paragraph (1) in the year or business year that includes the application date or an earlier year or business year, the portion of the subject matter of that long-term construction that relates to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part corresponding to the period from the day on which that long-term construction was commenced to the day preceding the application date is deemed to relate to the amount already accounted for by the percentage-of-completion method under that paragraph, and Article 17, paragraph (2) may be applied. machine translation, not official **第二項** 事業者が前項の規定の適用を受ける課税資産の譲渡等を行つた場合における第三十八条第一項、第三十九条第一項、第四十三条第一項又は第四十五条第一項の規定の適用については、第三十八条第一項及び第三十九条第一項中「免除されるものを除く」とあるのは「免除されるもの及び附則第八条第一項の規定の適用を受ける課税資産の譲渡等のうち同項に規定する計算した金額に係る部分を除く」と、第四十三条第一項及び第四十五条第一項中「免除されるもの」とあるのは「免除されるもの及び附則第八条第一項の規定の適用を受けるもの」とする。 suppl-3631-108/art-8/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-2 In the application of Article 38, paragraph (1), Article 39, paragraph (1), Article 43, paragraph (1) or Article 45, paragraph (1) where a business operator has made a taxable transfer, etc. of assets to which the preceding paragraph applies, the phrase "excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty" in Article 38, paragraph (1) and Article 39, paragraph (1) is deemed to be replaced with "excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty and the portion of a taxable transfer, etc. of assets to which Article 8, paragraph (1) of the Supplementary Provisions applies that relates to the amount calculated as prescribed in that paragraph", and the phrase "those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty" in Article 43, paragraph (1) and Article 45, paragraph (1) is deemed to be replaced with "those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty and those to which Article 8, paragraph (1) of the Supplementary Provisions applies". machine translation, not official **第三項** 事業者が、他の事業者から第一項の規定の適用を受ける目的物の引渡しを受けた場合には、当該引渡しを受けた目的物に係る対価の額のうち同項の規定の適用を受けた金額に係る部分は、適用日前に引渡しを受けたものとみなす。 suppl-3631-108/art-8/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-3 If a business operator has taken delivery, from another business operator, of subject matter to which paragraph (1) applies, the portion of the amount of consideration for the subject matter delivered that relates to the amount to which that paragraph has applied is deemed to have been delivered before the application date. machine translation, not official **第四項** 事業者が、第一項の規定の適用を受けた目的物の引渡しを行つた場合には、その相手方に対し当該目的物の引渡しが同項の規定の適用を受けたものである旨及び同項の規定の適用を受けた部分に係る対価の額を書面により通知するものとする。 suppl-3631-108/art-8/par-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-4 If a business operator has delivered subject matter to which paragraph (1) has applied, the business operator is to notify the counterparty in writing that the delivery of the subject matter is one to which that paragraph has applied, and of the amount of consideration for the portion to which that paragraph has applied. machine translation, not official --- ## Cites - suppl-3631-108/art-8/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-17/par-1 - suppl-3631-108/art-8/par-1: この項 → 消費税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3631-108/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-1 - suppl-3631-108/art-8/par-1: 附則第三条第一項 → 消費税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3631-108/art-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-3/par-1 - suppl-3631-108/art-8/par-1: 同条第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2 - suppl-3631-108/art-8/par-2: 前項 → 消費税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3631-108/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-1 - suppl-3631-108/art-8/par-2: 第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 - suppl-3631-108/art-8/par-2: 第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - suppl-3631-108/art-8/par-2: 第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1 - suppl-3631-108/art-8/par-2: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - suppl-3631-108/art-8/par-3: 第一項 → 消費税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3631-108/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-1 - suppl-3631-108/art-8/par-4: 第一項 → 消費税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3631-108/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 消費税法 附則第八条第一項（長期工事の請負に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-1 - 消費税法 附則第八条第二項（長期工事の請負に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-2 - 消費税法 附則第八条第三項（長期工事の請負に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-3 - 消費税法 附則第八条第四項（長期工事の請負に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-8/par-4 - 消費税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-19/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-025, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13