The question is not answered by legislation; however, the prevailing view is that the shipbuilding contract must be characterized as a contract for work and materials, unless, when the contract is made, work has already commenced. The question is academic because, according to Article 559 of the civil code, the rules of law relating to contracts of sale apply also to contracts for work and materials. It is in the civil code that one finds basic rules of law for shipbuilding contracts.

The shipbuilding contract is characterized as a contract to carry out work and then to deliver that work to the customer, governed in particular by Article 651 of the civil code; this code is the source of basic rules for shipbuilding contracts.

-- Shipbuilding Contracts， Comite Maritime International （CMI）

（在日本）法律并没有解答这个问题；然而，压倒性的观点是，除非合约成立时已经开始施工建造，造船合约是以施工建造为特点的工程合约。该问题是理论性问题，因为根据《民法典》第559条，适用于买卖合约的法律规则同样适用于工程合约。针对造船合约的基本法律规则，民法典已经规定。

（在德国）造船合约是以完成施工建造并交付给客户，由《民法典》第651条特别规定为特点的合约；该部法律是造船合约基本法律规则的法律渊源。

--《造船合约》，国际海事委员会

There is only one contract--a contract for the purchase of the ship.--Davey

It seems well settled by authority that, although a shipbuilding contract is, in form, a contract for the construction of the vessel, it is in law a contract for the sale of goods.--Diplock

仅有一个合约--即船舶买卖合约。--Davey勋爵

很明显，官方的观点是，尽管造船合约形式上是船舶建造合约，在法律上，它是货物买卖合约。--Diplock大法官