Article 23-3Acquisition Price of Shares, etc. Acquired Through a Split-Type Company Split
第二十三条の三（分割型分割により取得した株式等の取得価額）
The relationship specified by Ministry of Finance Order as prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Split-Type Company Split) of the Order is, in the case where, immediately before a split-type company split prescribed in Article 2, item (xii)-9 (Definitions) of the Corporation Tax Act, there is, between the succeeding corporation in a company split prescribed in item (xii)-3 of that Article pertaining to that split-type company split and a corporation other than that succeeding corporation, a full controlling interest held by that corporation, that full controlling interest.
令第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する財務省令で定める関係は、法人税法第二条第十二号の九（定義）に規定する分割型分割の直前に当該分割型分割に係る同条第十二号の三に規定する分割承継法人と当該分割承継法人以外の法人との間に当該法人による完全支配関係がある場合の当該完全支配関係とする。
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full controlling interestmachine translation
「完全支配関係」
A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.
Defined inArticle 23-2, paragraph (1)· applies only in this article and in Article 23-3