The cases specified by Cabinet Order as cases where a newly founded corporation is controlled by another person as prescribed in Article 12-3, paragraph (1) of the Act are the cases that fall under any of the following:
法第十二条の三第一項に規定する他の者により新規設立法人が支配される場合として政令で定める場合は、次に掲げる場合のいずれかに該当する場合とする。
where that other person holds shares or equity in a number or amount exceeding 50/100 of the total number or total amount of the issued shares or equity (excluding its own shares or equity that it holds; hereinafter in the following item referred to as "issued shares, etc.") of the newly founded corporation prescribed in Article 12-3, paragraph (1) of the Act (hereinafter in this paragraph and Article 25-4, paragraph (3) referred to as the "newly founded corporation");
当該他の者が法第十二条の三第一項に規定する新規設立法人（以下この項及び第二十五条の四第三項において「新規設立法人」という。）の発行済株式又は出資（その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五十を超える数又は金額の株式又は出資を有する場合
where that other person and the persons set out below (excluding, where the newly founded corporation falls under a corporation set out in (b) through (d) below, that newly founded corporation) hold shares or equity in a number or amount exceeding 50/100 of the total number or total amount of the issued shares, etc. of the newly founded corporation:
a relative, etc. of that other person;
当該他の者の親族等
in the case where that other person (including, where that other person is an individual, the relatives, etc. of that other person set out in (a); the same applies hereinafter in this item) completely controls another corporation, that other corporation;
当該他の者（当該他の者が個人である場合には、イに掲げる当該他の者の親族等を含む。以下この号において同じ。）が他の法人を完全に支配している場合における当該他の法人
in the case where that other person and a corporation having the relationship prescribed in (b) with that other person completely control another corporation, that other corporation;
当該他の者及びこれとロに規定する関係のある法人が他の法人を完全に支配している場合における当該他の法人
in the case where that other person and corporations having the relationships prescribed in (b) and (c) with that other person completely control another corporation, that other corporation;
当該他の者並びにこれとロ及びハに規定する関係のある法人が他の法人を完全に支配している場合における当該他の法人
where that other person and persons having a relationship prescribed in (a) through (d) of the preceding item with that other person hold a number exceeding 50/100 of the total number (excluding the number of those voting rights held by shareholders, etc. (meaning shareholders, or members of general partnership companies, limited partnership companies or limited liability companies, or other investors in a corporation; the same applies in the following item and paragraphs (3) and (4)) who cannot exercise those voting rights) of any of the following voting rights of the newly founded corporation:
voting rights relating to a resolution on the transfer of the whole or a material part of the business, dissolution, continuation, merger, company split, share exchange, share transfer, or contribution in kind;
事業の全部若しくは重要な部分の譲渡、解散、継続、合併、分割、株式交換、株式移転又は現物出資に関する決議に係る議決権
voting rights relating to a resolution on the appointment and dismissal of officers (meaning officers prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act; the same applies hereinafter in this item);
役員（法人税法第二条第十五号（定義）に規定する役員をいう。以下この号において同じ。）の選任及び解任に関する決議に係る議決権
voting rights relating to a resolution on matters concerning remuneration, bonuses, and other financial benefits that a corporation provides as consideration for the performance of duties by officers;
役員の報酬、賞与その他の職務執行の対価として法人が供与する財産上の利益に関する事項についての決議に係る議決権
voting rights relating to a resolution on a distribution of surplus or a distribution of profits;
剰余金の配当又は利益の配当に関する決議に係る議決権
where that other person and persons having a relationship prescribed in item (ii), (a) through (d) with that other person account for a number exceeding half of the total number of shareholders, etc. of the newly founded corporation (limited to members of general partnership companies, limited partnership companies or limited liability companies (where that newly founded corporation has designated the members who execute the business, the members who execute the business)).
The relatives, etc. prescribed in paragraph (1), item (ii), (a) means the following persons:
前項第二号イに規定する親族等とは、次に掲げる者をいう。
a relative of that other person;
当該他の者の親族
a person who has not submitted a notification of marriage with that other person but is in circumstances equivalent to a marital relationship in fact;
当該他の者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 other person (limited to where that other person is an individual; the same applies in the following item);
当該他の者（個人である他の者に限る。次号において同じ。）の使用人
a person other than the persons set out in the preceding three items who maintains a livelihood through money or other assets received from that other person;
前三号に掲げる者以外の者で当該他の者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 a 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
The case of completely controlling another corporation prescribed in paragraph (1), item (ii), (b) through (d) means a case that falls under any of the following:
第一項第二号ロからニまでに規定する他の法人を完全に支配している場合とは、次に掲げる場合のいずれかに該当する場合をいう。
where it holds all of the issued shares or equity of the other corporation (excluding its own shares or equity that the other corporation holds);
他の法人の発行済株式又は出資（その有する自己の株式又は出資を除く。）の全部を有する場合
where it holds all of the total number (excluding the number of those voting rights held by shareholders, etc. who cannot exercise those voting rights) of any of the voting rights set out in paragraph (1), item (iii), (a) through (d) of the other corporation;
where it accounts for all of the shareholders, etc. of the other corporation (limited to members of general partnership companies, limited partnership companies or limited liability companies (where that other corporation has designated the members who execute the business, the members who execute the business)).
他の法人の株主等（合名会社、合資会社又は合同会社の社員（当該他の法人が業務を執行する社員を定めた場合にあつては、業務を執行する社員）に限る。）の全部を占める場合
Where there is a person who has agreed with an individual or corporation to exercise voting rights with the same content as the intent of that individual or corporation, paragraph (1) and the preceding paragraph apply on the basis that the voting rights held by that person are deemed to be held by that individual or corporation, and that individual or corporation (excluding one that is a shareholder, etc. of the corporation concerned with those voting rights) is deemed to be a shareholder, etc. of the corporation concerned with those voting rights.
略称規定第二十五条の二第一項第一号・この項及び第二十五条の四第三項の中だけ
当該他の者が法第十二条の三第一項に規定する新規設立法人（以下この項及び第二十五条の四第三項において「新規設立法人」という。）の発行済株式又は出資（その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…
わかりやすく言うと
その事業年度の基準期間がない法人のことです。ただし、消費税法第十二条の二第一項の新設法人や、社会福祉法人など専ら消費税法別表第二に掲げる資産の譲渡等を行うことを目的に設立された一定の法人は除きます（消費税法第十二条の三第一項）。
略称規定第二十五条の二第一項第一号・この規定及び第二十五条の二第一項第二号の中だけ
当該他の者が法第十二条の三第一項に規定する新規設立法人（以下この項及び第二十五条の四第三項において「新規設立法人」という。）の発行済株式又は出資（その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…
わかりやすく言うと
新規設立法人が発行している株式又は出資のことで、その法人自身が持つ自己の株式や出資は除きます。
定義第二十五条の二第一項第三号・この規定及び第二十五条の二第一項第四号及び第二十五条の二第三項及び第四項の中だけ
株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者
わかりやすく言うと
株主や、合名会社・合資会社・合同会社の社員その他の法人の出資者のことです。
定義第二十五条の二第一項第三号ロ・この号の中だけ
法人税法第二条第十五号（定義）に規定する役員
わかりやすく言うと
法人の取締役、執行役、会計参与、監査役、理事、監事、清算人と、これら以外で法人の経営に従事している者のうち政令で定めるもののことです（法人税法第二条第十五号）。