# 消費税法 / Consumption Tax Act — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7)（工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — address `suppl-4241-68/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7 - 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. --- ### 第七条（工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Construction Work caption: machine translation, not official suppl-4241-68/art-7 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7 **第一項** 事業者が、指定日から施行日の前日までの間に締結した消費税法第十七条第一項に規定する長期大規模工事（以下この項において「長期大規模工事」という。）又は同条第二項に規定する工事（以下この項において「工事」という。）の請負に係る契約に基づき、施行日以後に当該契約に係る目的物の引渡しを行う場合において、当該長期大規模工事又は工事に係る対価の額につき、施行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これらの規定の適用を受けるときは、当該長期大規模工事又は工事の目的物のうち当該長期大規模工事又は工事の着手の日から施行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の課税資産の譲渡等に係る消費税については、旧消費税法第二十九条に規定する税率による。 suppl-4241-68/art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-1 Where, pursuant to a contract to undertake long-term large-scale construction prescribed in Article 17, paragraph (1) of the Consumption Tax Act (referred to as "long-term large-scale construction" in this paragraph) or construction work prescribed in paragraph (2) of that Article (referred to as "construction work" in this paragraph), concluded by a business operator during the period from the designated day to the day preceding the Effective Date, the subject matter of the contract is delivered on or after the Effective Date, and the provisions of those paragraphs apply to the amount of consideration for that long-term large-scale construction or construction work in the year or business year that includes the Effective Date or an earlier year or business year, the consumption tax on the taxable transfers, etc. of assets relating to the portion corresponding to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part of the subject matter of that long-term large-scale construction or construction work that corresponds to the period from the day of commencement of that long-term large-scale construction or construction work to the day preceding the Effective Date is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act. machine translation, not official **第二項** 附則第五条第六項の規定は、前項の規定の適用を受ける場合について準用する。 suppl-4241-68/art-7/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-2 The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. machine translation, not official **第三項** 附則第五条第七項の規定は、事業者が、第一項の規定の適用を受けた事業者から同項の規定の適用を受けた目的物の引渡しを受けた場合（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に限る。）について準用する。 suppl-4241-68/art-7/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-3 The provisions of Article 5, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator receives delivery, from a business operator to which the provisions of paragraph (1) have applied, of the subject matter to which the provisions of that paragraph have applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which the provisions of that paragraph have applied). 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った場合には、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-4241-68/art-7/par-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-4 Where a business operator has delivered subject matter to which the provisions of paragraph (1) have applied, it is to notify its counterparty in writing that the delivery of that subject matter was one to which the provisions of that paragraph have applied, and of the amount of consideration for the portion to which the provisions of that paragraph have applied. machine translation, not official --- ## Cites - suppl-4241-68/art-7/par-1: 消費税法第十七条第一項 → 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 · https://japanlaw.org/l/363AC0000000108/art-17/par-1 - suppl-4241-68/art-7/par-1: この項 → 消費税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4241-68/art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-1 - suppl-4241-68/art-7/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-4241-68/art-7/par-2: 附則第五条第六項 → 消費税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4241-68/art-5/par-6 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-5/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-6 - suppl-4241-68/art-7/par-2: 前項 → 消費税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4241-68/art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-1 - suppl-4241-68/art-7/par-3: 附則第五条第七項 → 消費税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4241-68/art-5/par-7 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-5/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-7 - suppl-4241-68/art-7/par-3: 第一項 → 消費税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4241-68/art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-1 - suppl-4241-68/art-7/par-4: 第一項 → 消費税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4241-68/art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 消費税法 附則第五条第三項（旅客運賃等の税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-5/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-3 - 消費税法 附則第七条第一項（工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-1 - 消費税法 附則第七条第二項（工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-2 - 消費税法 附則第七条第三項（工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-3 - 消費税法 附則第七条第四項（工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-7/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-4 - 消費税法 附則第十三条第二項（課税資産の譲渡等についての中間申告等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-2 - 消費税法 附則第十六条第一項（第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-1 - 消費税法 附則第十六条第三項（第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-3 --- ## 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-20261013T073630-050, 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