The income specified by Cabinet Order prescribed in Article 161, paragraph (1), item (iii) (Domestic Source Income) of the Act is to be the income listed as follows:
法第百六十一条第一項第三号（国内源泉所得）に規定する政令で定める所得は、次に掲げる所得とする。
income from the transfer of real property located in Japan;
国内にある不動産の譲渡による所得
income arising from the transfer of a right on real property located in Japan, a mining right pursuant to the provisions of the Mining Act (Act No. 289 of 1950), or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950);
国内にある不動産の上に存する権利、鉱業法（昭和二十五年法律第二百八十九号）の規定による鉱業権又は採石法（昭和二十五年法律第二百九十一号）の規定による採石権の譲渡による所得
income arising from the felling of trees in forested land located in Japan or the transfer of forests located in Japan;
国内にある山林の伐採又は譲渡による所得
income arising from the transfer (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money, with respect to the shares, etc. listed in Article 37-10, paragraph (2), items (i) to (v) of the Act on Special Measures Concerning Taxation (in the case of beneficial interests listed in item (iv) of that paragraph, limited to beneficial interests in Securities Investment Trusts other than Bond Investment Trusts and beneficial interests in Investment Trusts other than Securities Investment Trusts that do not fall under Bond-Based Investment Trusts), based on the grounds prescribed in Article 37-10, paragraph (3) (excluding the portions pertaining to items (viii) and (ix)) or paragraph (4), items (i) to (iv) of that Act or Article 37-11, paragraph (4), items (i) to (iii) of that Act, which gave rise to the delivery of money and assets other than money the sum of whose amount and value is deemed, under Article 37-10, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) or Article 37-11, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act, to be revenue pertaining to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of that Act or capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act; the same applies hereinafter in this Article) of shares issued by a Domestic Corporation (including the right to become a shareholder, the right to be allotted shares, share options, and the right to be allotted share options) and other equity interests of investors in a Domestic Corporation (excluding equity interests of investors in a special former specific purpose company prescribed in Article 230, paragraph (1) (Transitional Measures, etc. upon Partial Revision under the Act Partially Amending the Act on Securitization of Specific Assets by Special Purpose Companies, etc.) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act; hereinafter referred to as "shares, etc." in this paragraph and paragraph (4)), which is any of the following:
内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡（租税特別措置法第三十七条の十第三項若しくは第四項（一般株式等に係る譲渡所得等の課税の特例）又は第三十七条の十一第三項若しくは第四項（上場株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等又は同法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同法第三十七条の十第三項（第八号及び第九号に係る部分を除く。）若しくは第四項第一号から第四号まで又は第三十七条の十一第四項第一号から第三号までに規定する事由に基づく同法第三十七条の十第二項第一号から第五号までに掲げる株式等（同項第四号に掲げる受益権にあつては、公社債投資信託以外の証券投資信託の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないものの受益権に限る。）についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この条において同じ。）による所得で次に掲げるもの
income arising from collecting the same class of shares, etc. of a Domestic Corporation and transferring those shares, etc., by using the position as their owner, to that Domestic Corporation or its specially-related persons, or through the mediation of those persons or a person commissioned by them;
同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得
income arising from the transfer of shares, etc. of a Domestic Corporation by a Nonresident who is a specially-related shareholder, etc. of that Domestic Corporation;
内国法人の特殊関係株主等である非居住者が行うその内国法人の株式等の譲渡による所得
income arising from the transfer of shares (including capital contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations (referred to as "investment units" in paragraph (9)); the same applies in paragraph (8) and paragraph (10)) of a corporation (limited to a real estate-related corporation);
income arising from the transfer of the shares or capital contributions of a corporation pertaining to the ownership or management of a golf course located in Japan in the case where owning those shares or capital contributions is required so that the owner becomes a person entitled to use the golf course continuously under advantageous terms compared to general users;
国内にあるゴルフ場の所有又は経営に係る法人の株式又は出資を所有することがそのゴルフ場を一般の利用者に比して有利な条件で継続的に利用する権利を有する者となるための要件とされている場合における当該株式又は出資の譲渡による所得
income arising from the transfer of rights to use a golf course or other facility located in Japan;
国内にあるゴルフ場その他の施設の利用に関する権利の譲渡による所得
beyond what is listed in the preceding items, income arising from the transfer of assets located in Japan that is conducted during the period when a Nonresident stays in Japan.
前各号に掲げるもののほか、非居住者が国内に滞在する間に行う国内にある資産の譲渡による所得
The collection of shares, etc. prescribed in item (iv), (a) of the preceding paragraph is to be a collection in the case where a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act; the same applies in paragraph (9)) or the association of authorized financial instruments firms prescribed in paragraph (13) of the same Article has requested a member thereof (including a trading participant prescribed in paragraph (19) of the same Article) to submit a report or materials with regard to the details of the buying and selling as there has been or is suspected to have been a collection of a considerable number of shares that may cause fluctuations in the value of specified issues of shares or other abnormal movements in trading status, or another collection similar thereto.
前項第四号イに規定する株式等の買集めとは、金融商品取引所（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所をいう。第九項において同じ。）又は同条第十三項に規定する認可金融商品取引業協会がその会員（同条第十九項に規定する取引参加者を含む。）に対し特定の銘柄の株式につき価格の変動その他売買状況等に異常な動きをもたらす基因となると認められる相当数の株式の買集めがあり、又はその疑いがあるものとしてその売買内容等につき報告又は資料の提出を求めた場合における買集めその他これに類する買集めをいう。
The specially-related persons prescribed in paragraph (1), item (iv), (a) are to be an officer or a major Shareholder, Member, or Other Investor of a Domestic Corporation (including a person who will become a major Shareholder, Member, or Other Investor of the Domestic Corporation by obtaining shares, etc. prescribed in (a) of the same item from a person who has collected those shares, etc.) referred to in (a) of the same item, a relative of those persons, a corporation controlled by those persons, a major business client of the Domestic Corporation or any other person who has a special relationship with the Domestic Corporation equivalent to these.
The specially-related shareholder, etc. prescribed in paragraph (1), item (iv), (b) means a person listed as follows:
第一項第四号ロに規定する特殊関係株主等とは、次に掲げる者をいう。
a single Shareholder, Member, or Other Investor of the Domestic Corporation referred to in paragraph (1), item (iv), (b);
第一項第四号ロの内国法人の一の株主等
a person who has a special relationship prescribed in Article 4 (Scope of Persons or Corporations Connected with Basic Shareholders) of the Order for the Enforcement of the Corporation Tax Act or another equivalent relationship with the single Shareholder, Member, or Other Investor referred to in the preceding item;
前号の一の株主等と法人税法施行令第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者
a person who will fall under the category of a Shareholder, Member, or Other Investor with regard to the shares, etc. of the Domestic Corporation referred to in paragraph (1), item (iv), (b) which are partnership property pertaining to a partnership contract (including the following partnership contracts) concluded by the single Shareholder, Member, or Other Investor referred to in item (i) (excluding persons listed in the preceding two items):
a partnership contract concluded by a partnership (including those similar thereto; hereinafter the same applies in this item) that was established through a partnership contract concluded with the single Shareholder, Member, or Other Investor;
当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この号において同じ。）が締結している組合契約
a partnership contract concluded by a partnership that was established through a partnership contract concluded as listed in (a) or (c);
イ又はハに掲げる組合契約による組合が締結している組合契約
a partnership contract concluded by a partnership that was established through a partnership contract concluded as listed in (b).
ロに掲げる組合契約による組合が締結している組合契約
In paragraph (4), item (iii) and paragraph (10), item (iii), a partnership contract means a contract listed in the following items, and partnership property means what is provided for in each of those items according to the category of contract listed in that item.
a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code: partnership property prescribed in Article 668 (Co-Ownership in Partnership Property) of the same Act;
民法第六百六十七条第一項（組合契約）に規定する組合契約 同法第六百六十八条（組合財産の共有）に規定する組合財産
a partnership contract under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Limited Partnership Act for Investment (Act No. 90 of 1998): partnership property prescribed in Article 668 of the Civil Code as applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Limited Partnership Act for Investment;
投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約 同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産
a limited liability partnership contract prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act (Act No. 40 of 2005): partnership property prescribed in Article 668 of the Civil Code as applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;
有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約 同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産
a contract in a foreign country similar to the contracts listed in the preceding three items (hereinafter referred to as a "foreign partnership contract" in this item): property similar to the partnership property prescribed in the preceding three items pertaining to that foreign partnership contract.
The transfer of shares, etc. prescribed in paragraph (1), item (iv), (b) is to be limited to the transfer of shares or capital contributions prescribed in item (ii) in the year containing the date of that transfer by the Nonresident referred to in paragraph (1), item (iv), (b) (hereinafter referred to as the "year of transfer" in this paragraph and paragraph (9)) in the case where the following requirements are satisfied:
at any time within three years prior to the final day of the year of transfer, a specially-related shareholder, etc. of the Domestic Corporation referred to in paragraph (1), item (iv), (b) owned shares or capital contributions in a number or amount equivalent to 25 percent or more of the total number or total amount of the issued shares or capital contributions of that Domestic Corporation (referred to as "issued shares, etc." in the following item and the following paragraph) (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), limited to those that are partnership property under that item; the same applies in the following item and the following paragraph);
in the year of transfer, a specially-related shareholder, etc. of the Domestic Corporation referred to in paragraph (1), item (iv), (b), including the Nonresident referred to in (b) of that item, transferred shares or capital contributions in a number or amount equivalent to five percent or more of the total number or total amount of the issued shares, etc. of that Domestic Corporation immediately prior to the first transfer of the shares or capital contributions of that Domestic Corporation.
In the case falling under any of the following, the provisions of the preceding paragraph apply by deeming that a specially-related shareholder, etc. of the Domestic Corporation referred to in paragraph (1), item (iv), (b), including the Nonresident referred to in (b) of that item, has transferred shares or capital contributions that satisfy the requirements listed in item (ii) of the preceding paragraph and are prescribed in that item:
where the Nonresident referred to in paragraph (1), item (iv), (b) has received, through a company split by split-off prescribed in Article 24, paragraph (1) (Dividend Income) of the Act (hereinafter referred to as a "company split by split-off" in this item) of the Domestic Corporation referred to in (b) of that item that issued the shares or capital contributions the Nonresident holds, which falls under any of the following, a delivery of shares of a succeeding corporation in a company split prescribed in Article 61, paragraph (6), item (iii) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held, etc.) (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item), or other assets, when the ratio calculated by multiplying the ratio prescribed in paragraph (3) of that Article pertaining to that company split by split-off by the ratio that the number or amount of shares or capital contributions of that Domestic Corporation held immediately prior to that company split by split-off by the specially-related shareholders, etc. of that Domestic Corporation including that Nonresident represents of the total number or total amount of the issued shares, etc. of that Domestic Corporation immediately prior to that company split by split-off is five percent or more:
第一項第四号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項（配当所得）に規定する分割型分割（以下この号において「分割型分割」という。）のうち次のいずれかに該当するものにより第六十一条第六項第三号（所有株式に対応する資本金等の額の計算方法等）に規定する分割承継法人（以下この号において「分割承継法人」という。）の株式、第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人（以下この号において「分割承継親法人」という。）の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第三項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。
a company split by split-off in which assets other than the shares (including capital contributions; hereinafter the same applies in this item) of any one corporation of the succeeding corporation in a company split or the succeeding parent corporation in a company split pertaining to that company split by split-off are delivered as assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) (Definitions) of the Corporation Tax Act pertaining to that company split by split-off;
分割型分割に係る法人税法第二条第十二号の九イ（定義）に規定する分割対価資産として当該分割型分割に係る分割承継法人又は分割承継親法人のうちいずれか一の法人の株式（出資を含む。以下この号において同じ。）以外の資産が交付される分割型分割
a company split by split-off in which shares of the succeeding corporation in a company split or the succeeding parent corporation in a company split pertaining to that company split by split-off are not delivered in proportion to the ratio that the number or amount of the shares of the splitting corporation held by each Shareholder, Member, or Other Investor of the splitting corporation represents of the total number or total amount of the issued shares, etc. of the splitting corporation prescribed in Article 61, paragraph (6), item (vi) pertaining to that company split by split-off;
where the Nonresident referred to in paragraph (1), item (iv), (b) has received, through a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act (hereinafter referred to as a "share distribution" in this item) of the Domestic Corporation referred to in paragraph (1), item (iv), (b) that issued the shares or capital contributions the Nonresident holds, which falls under any of the following, a delivery of shares of a wholly owned subsidiary corporation prescribed in item (xii)-15-2 of that Article (hereinafter referred to as a "wholly owned subsidiary corporation" in this item) or other assets, when the ratio calculated by multiplying the ratio prescribed in Article 113-2, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution) pertaining to that share distribution by the ratio that the number or amount of shares or capital contributions of that Domestic Corporation held immediately prior to that share distribution by the specially-related shareholders, etc. of that Domestic Corporation including that Nonresident represents of the total number or total amount of the issued shares, etc. of that Domestic Corporation immediately prior to that share distribution is five percent or more.
第一項第四号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の十五の二に規定する株式分配（以下この号において「株式分配」という。）のうち次のいずれかに該当するものにより同条第十二号の十五の二に規定する完全子法人（以下この号において「完全子法人」という。）の株式その他の資産の交付を受けた場合において、当該株式分配に係る第百十三条の二第二項（株式分配により取得した株式等の取得価額）に規定する割合に、当該内国法人の当該株式分配の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該株式分配の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。
a share distribution in which assets other than shares (including capital contributions; the same applies in (b)) of a wholly owned subsidiary corporation are delivered;
a share distribution in which shares of a wholly owned subsidiary corporation pertaining to that share distribution are not delivered in proportion to the ratio that the number or amount of shares of the corporation making a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act pertaining to that share distribution held by each Shareholder, Member, or Other Investor of that corporation making a distribution in kind represents of the total number or total amount of the issued shares, etc. of that corporation making a distribution in kind;
株式分配に係る完全子法人の株式が当該株式分配に係る法人税法第二条第十二号の五の二に規定する現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数又は金額の割合に応じて交付されない株式分配
where the Nonresident referred to in paragraph (1), item (iv), (b) has received money or other assets as a return of capital of the Domestic Corporation referred to in (b) of that item that issued the shares or capital contributions the Nonresident holds (meaning a return of capital prescribed in Article 25, paragraph (1), item (iv) (Amounts Deemed to Constitute Dividends) of the Act; the same applies in (b)) or a distribution of residual assets upon dissolution (hereinafter referred to as "refund, etc." in this item), when the ratio specified in each of the following according to the category of cases listed in the following is five percent or more:
第一項第四号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の資本の払戻し（法第二十五条第一項第四号（配当等とみなす金額）に規定する資本の払戻しをいう。ロにおいて同じ。）又は解散による残余財産の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、次に掲げる場合の区分に応じそれぞれ次に定める割合が百分の五以上であるとき。
in a case other than the case listed in (b): the ratio calculated by multiplying the refund ratio pertaining to that refund, etc. (meaning the refund ratio prescribed in Article 114, paragraph (1) (Acquisition Price of Shares, etc. in the Case of a Return of Capital, etc.); the same applies in (b)) by the ratio that the number or amount of shares or capital contributions of that Domestic Corporation held immediately prior to that refund, etc. by the specially-related shareholders, etc. of that Domestic Corporation including that Nonresident represents of the total number or total amount of the issued shares, etc. of that Domestic Corporation immediately prior to that refund, etc.;
in the case where that refund, etc. is a return of capital made by a corporation that had issued two or more classes of shares or capital contributions: the total of the ratios calculated, for each class of shares or capital contributions pertaining to that refund, etc., by multiplying the refund ratio pertaining to the shares or capital contributions of that class by the ratio that the number or amount of shares or capital contributions of that class of that Domestic Corporation held immediately prior to that refund, etc. by the specially-related shareholders, etc. of that Domestic Corporation including that Nonresident represents of the total number or total amount of the issued shares, etc. of that Domestic Corporation immediately prior to that refund, etc.
A real estate-related corporation prescribed in paragraph (1), item (v) means a corporation in which, at any time during the period from the day 365 days before the day of the transfer of its shares until immediately before that transfer, the ratio of the sum of the values of the assets listed in the following to the total amount of the value of the assets it holds is 50 percent or more.
第一項第五号に規定する不動産関連法人とは、その株式の譲渡の日から起算して三百六十五日前の日から当該譲渡の直前の時までの間のいずれかの時において、その有する資産の価額の総額のうちに次に掲げる資産の価額の合計額の占める割合が百分の五十以上である法人をいう。
land, etc. located in Japan (meaning land or rights existing on land, or buildings and their associated facilities or structures; hereinafter the same applies in this paragraph);
国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）
shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;
その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式
shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item accounts for 50 percent or more of the total amount of its gross assets);
shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item accounts for 50 percent or more of the total amount of its gross assets).
The transfer of shares prescribed in paragraph (1), item (v) is to be limited to the transfer of the following shares (including investment units; hereinafter the same applies in this paragraph) or capital contributions:
the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the corporation referred to in paragraph (1), item (v) pertaining to the shares or capital contributions (limited to those listed on a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on December 31 of the year preceding the year of transfer (hereinafter referred to as the "base date" in this paragraph), shares or capital contributions in a number or amount exceeding five percent of the total number or total amount of the issued shares (or issued investment units in the case of an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations) or capital contributions of the corporation (excluding own shares or capital contributions that the corporation owns; referred to as "issued shares, etc." in the following item) (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the same item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;
譲渡年の前年の十二月三十一日（以下この項において「基準日」という。）において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第五号の法人の特殊関係株主等が当該法人の発行済株式（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人にあつては、発行済みの投資口）又は出資（当該法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の総数又は総額の百分の五を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡
the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the corporation referred to in paragraph (1), item (v) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the base date, shares or capital contributions in a number or amount exceeding two percent of the total number or total amount of the issued shares, etc. of the corporation (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the same item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.
The specially-related shareholder, etc. prescribed in the preceding paragraph means a person listed as follows:
前項に規定する特殊関係株主等とは、次に掲げる者をいう。
a single Shareholder, Member, or Other Investor of the corporation referred to in paragraph (1), item (v);
第一項第五号の法人の一の株主等
a person who has a special relationship prescribed in Article 4 of the Order for the Enforcement of the Corporation Tax Act, or another equivalent relationship to the single Shareholder, Member, or Other Investor referred to in the preceding item;
前号の一の株主等と法人税法施行令第四条に規定する特殊の関係その他これに準ずる関係のある者
a person (excluding those listed in the preceding two items) who will fall under the category of a Shareholder, Member, or Other Investor with regard to shares of the corporation referred to in paragraph (1), item (v) which belong to partnership property pertaining to a partnership contract (including those listed as follows) concluded by the single Shareholder, Member, or Other Investor referred to in item (i):
a partnership contract concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership contract concluded with the single Shareholder, Member, or Other Investor;
当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約
a partnership contract concluded by a partnership that was established through a partnership contract concluded as listed in (a) or (c);
イ又はハに掲げる組合契約による組合が締結している組合契約
a partnership contract concluded by a partnership that was established through a partnership contract concluded as listed in (b).
ロに掲げる組合契約による組合が締結している組合契約
Read this with the articles around it
splitting corporationmachine translation
「分割法人」
A corporation that transfers its assets or liabilities to another in a company split, as defined in Article 2, item (xii)-2 of the Corporation Tax Act, including the trustee corporation (受託法人) of a trust taxed as a corporation that, in a split of a trust, transfers part of its trust property to another trust with the same trustee or to a new trust.
Defined inArticle 61, paragraph (6), item (vi)· applies only in this article
shares, etc.machine translation
「株式等」
In Article 281, paragraphs (1) and (4), shares issued by a domestic corporation (including rights to become a shareholder, rights to an allotment of shares, share options and rights to an allotment of share options) and other equity interests of investors in a domestic corporation, other than interests in a special former specified purpose company (特例旧特定目的会社).
Short name set inArticle 281, paragraph (1), item (iv)· applies only in this paragraph and in Article 281, paragraph (4)
investment unitmachine translation
「投資口」
An investment unit as defined in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations: the position of a member (社員) of an investment corporation (投資法人), divided into equal fractional units.
Short name set inArticle 281, paragraph (1), item (v)· applies only in this provision and in Article 281, paragraph (9)
financial instruments exchangemachine translation
「金融商品取引所」
A financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act: a membership corporation (金融商品会員制法人) or stock company (株式会社) licensed by the Prime Minister under Article 80, paragraph (1) of that Act to open a financial instruments market (金融商品市場).
Defined inArticle 281, paragraph (2)· applies only in this provision and in Article 281, paragraph (9)
foreign partnership contractmachine translation
「外国組合契約」
In Article 281, paragraph (5), item (iv), a contract made in a foreign country that is similar to an ordinary partnership contract, an investment limited partnership agreement or a limited liability partnership agreement under Japanese law; the property under it similar to partnership property counts as partnership property.
Short name set inArticle 281, paragraph (5), item (iv)· applies only in this item
year of transfermachine translation
「譲渡年」
The year in which a Nonresident who is a specially related shareholder (特殊関係株主等) of a domestic corporation transfers shares in it or capital contributions to it, the year whose transfers paragraph (6) of Article 281 tests against its conditions.
Short name set inArticle 281, paragraph (6)· applies only in this paragraph and in Article 281, paragraph (9)
issued shares, etc.machine translation
「発行済株式等」
The issued shares or capital contributions of the domestic corporation described in paragraph (1), item (iv), (b), by which it is judged whether its specially related shareholders held 25% or more of them.
Short name set inArticle 281, paragraph (6), item (i)· applies only in this provision and in Article 281, paragraph (6), item (ii); and Article 281, paragraph (7)
company split by split-offmachine translation
「分割型分割」
A company split by split-off as Article 24, paragraph (1) of the Income Tax Act defines it: one as defined in Article 2, item (xii)-9 of the Corporation Tax Act — a split in which all the shares or other assets the succeeding corporation delivers as consideration go to the splitting corporation's shareholders, or a split with no consideration of the kinds that item sets out — including the split of a trust taxed as a corporation.
Short name set inArticle 281, paragraph (7), item (i)· applies only in this item
succeeding corporation in a company splitmachine translation
「分割承継法人」
A succeeding corporation in a company split as Article 61, paragraph (6), item (iii) defines it: a corporation that receives assets or liabilities from the splitting corporation in a company split (Article 2, item (xii)-3 of the Corporation Tax Act), including the trustee corporation (受託法人) of a trust taxed as a corporation that, in a split of a trust, receives part of the trust property of another trust with the same trustee.
Short name set inArticle 281, paragraph (7), item (i)· applies only in this item
succeeding parent corporation in a company splitmachine translation
「分割承継親法人」
A corporation that directly or indirectly holds all the issued shares of the succeeding corporation in a company split (分割承継法人), in a relationship a Ministry of Finance Order (財務省令) sets, whose shares may be delivered in a split-off company split in place of the succeeding corporation's own.
Short name set inArticle 281, paragraph (7), item (i)· applies only in this item
wholly owned subsidiary corporationmachine translation
「完全子法人」
In Article 281, paragraph (7), item (ii), a wholly owned subsidiary corporation as defined in Article 2, item (xii)-15-2 of the Corporation Tax Act: a corporation all of whose issued shares the corporation making a share distribution (株式分配) held immediately before it, and all of which that distribution passes to its shareholders.
Short name set inArticle 281, paragraph (7), item (ii)· applies only in this item
share distributionmachine translation
「株式分配」
A distribution in kind, by way of a dividend, of all the shares of a wholly owned subsidiary to the distributing company's shareholders, as defined in Article 2, item (xii)-15-2 of the Corporation Tax Act.
Short name set inArticle 281, paragraph (7), item (ii)· applies only in this item
refund, etc.machine translation
「払戻し等」
A refund of capital (資本の払戻し) as defined in Article 25, paragraph (1), item (iv) of the Income Tax Act, or a distribution of residual assets on dissolution, that a corporation makes to its shareholders (in Article 61, paragraph (2), item (iv), other than a distribution that reduces contributions), as Articles 61, 114 and 281 use the term.
Short name set inArticle 281, paragraph (7), item (iii)· applies only in this item
return of capitalmachine translation
「資本の払戻し」
A dividend of surplus on shares that reduces capital surplus, other than one made through a company split by split-off (分割型分割) or a share distribution (株式分配), or a distribution that reduces contributions (出資等減少分配), as Article 25, paragraph (1), item (iv) of the Income Tax Act defines it.
Defined inArticle 281, paragraph (7), item (iii)· applies only in this provision
refund ratiomachine translation
「払戻等割合」
The ratio by which, under Article 114, paragraph (1), the acquisition price of shares is reduced when the issuing corporation makes a refund of capital or distribution of residual assets (払戻し等): the ratio in Article 61, paragraph (2), item (iv), (a), or for a corporation with two or more classes of shares the class refund ratio, or for a distribution that reduces contributions the ratio in item (v); Article 281, paragraph (7), item (iii) uses it to measure the share of such a refund going to a nonresident and related shareholders.
Defined inArticle 281, paragraph (7), item (iii), (a)· applies only in this provision and in Article 281, paragraph (7), item (iii), (b)
land, etc.machine translation
「土地等」
In Article 281, paragraph (8), land, a right existing on land, a building with its attached equipment, or a structure; the paragraph counts those located in Japan in telling which corporations are real-property-related corporations (不動産関連法人).
Defined inArticle 281, paragraph (8), item (i)· applies only in this paragraph
listed shares, etc.machine translation
「上場株式等」
Shares or capital contributions listed on a financial instruments exchange, or others of a similar kind that a Ministry of Finance Order (財務省令) sets.
Short name set inArticle 281, paragraph (9), item (i)· applies only in this provision and in Article 281, paragraph (9), item (ii)
base datemachine translation
「基準日」
In Article 281, paragraph (9), 31 December of the year before the year of a share transfer, the date on which the holdings of the corporation's specially related shareholders are measured.
Short name set inArticle 281, paragraph (9), item (i)· applies only in this paragraph
issued shares, etc.machine translation
「発行済株式等」
The issued shares (for an investment corporation, its issued investment units) or capital contributions of the corporation described in paragraph (1), item (v), not counting its own shares or contributions that it holds.
Short name set inArticle 281, paragraph (9), item (i)· applies only in this provision and in Article 281, paragraph (9), item (ii)