a corporation that has with the specified taxpayer a relationship in which one corporation directly or indirectly holds shares or capital contributions whose number or amount is 50 percent or more of the total number or total amount of the issued shares (for an investment corporation prescribed in Article 2, paragraph (12) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the issued investment units (meaning the investment units prescribed in paragraph (14) of that Article; the same applies in (a))) or capital contributions (excluding its own shares (including investment units; the same applies in (a)) or capital contributions held by that other corporation) of the other corporation, or any other special relationship specified by Cabinet Order;