The Residents who have a special relationship specified by Cabinet Order with a Shareholder, Member, or Other Investor prescribed in Article 157, paragraph (1) (Negation of Actions or Calculations by a Family Company) of the Act are the following persons.
法第百五十七条第一項（同族会社等の行為又は計算の否認等）に規定する株主等と政令で定める特殊の関係のある居住者は、次に掲げる者とする。
a relative of that Shareholder, Member, or Other Investor;
当該株主等の親族
a person who has not filed a notification of marriage with that Shareholder, Member, or Other Investor but is in circumstances equivalent to a de facto marital relationship;
当該株主等と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
an employee of that Shareholder, Member, or Other Investor;
当該株主等の使用人
a person other than the persons set out in the preceding three items who maintains a livelihood by means of money or other assets received from that Shareholder, Member, or Other Investor;
前三号に掲げる者以外の者で当該株主等から受ける金銭その他の資産によつて生計を維持しているもの
a relative of the persons set out in the preceding three items who shares the same livelihood with those persons.
前三号に掲げる者と生計を一にするこれらの者の親族