Article 24Scope of Persons in a Special Relationship with a Split-off Parent Corporation
The persons in a special relationship specified by Cabinet Order prescribed in Article 12, paragraph (3) of the Act are the persons set out in the following items (excluding, where such a person is a split-off subsidiary corporation referred to in that paragraph that holds its own shares or equity, that split-off subsidiary corporation):
one of the shareholders, etc. (meaning shareholders, or members of general partnership companies, limited partnership companies or limited liability companies, or other investors in a corporation, and excluding that split-off parent corporation where it holds its own shares or equity; the same applies hereinafter in this paragraph) of the split-off parent corporation prescribed in Article 12, paragraph (1) of the Act (hereinafter in this Article referred to as the "split-off parent corporation") (limited to a shareholder, etc. who is an individual, and including the persons set out below; the same applies hereinafter in this item), in the case where that shareholder, etc. controls the split-off parent corporation:
a relative of that shareholder, etc.;
当該株主等の親族
a person who has not submitted a notification of marriage with that shareholder, etc. but is in circumstances equivalent to a marital relationship in fact;
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, etc.;
当該株主等の使用人
a person other than the persons set out in (a) through (c) who maintains a livelihood through money or other assets received from that shareholder, etc.;
イからハまで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 (b) through (d) who shares a livelihood with those persons;
ロからニまでに掲げる者と生計を一にするこれらの者の親族
in the case where one of the shareholders, etc. of the split-off parent corporation (for a shareholder, etc. who is an individual, including an individual who has a relationship prescribed in (a) through (e) of the preceding item with that person; the same applies hereinafter in this item) and the companies set out below control the split-off parent corporation, that one of the shareholders, etc. and the companies set out below:
in the case where that one of the shareholders, etc. controls another company, that other company;
当該株主等の一人が他の会社を支配している場合における当該他の会社
in the case where that one of the shareholders, etc. and a company that has the relationship prescribed in (a) with that shareholder, etc. control another company, that other company;
当該株主等の一人及びこれとイに規定する関係のある会社が他の会社を支配している場合における当該他の会社
in the case where that one of the shareholders, etc. and companies that have the relationships prescribed in (a) and (b) with that shareholder, etc. control another company, that other company;
当該株主等の一人並びにこれとイ及びロに規定する関係のある会社が他の会社を支配している場合における当該他の会社
two or more shareholders, etc. of the split-off parent corporation (limited to companies that have the relationship prescribed in (a) through (c) of the preceding item with the same individual or corporation) and companies that each have the relationship prescribed in (a) through (c) of that item with those shareholders, etc., in the case where they control the split-off parent corporation: those two or more shareholders, etc. and those companies having that relationship;
the following companies:
次に掲げる会社
in the case where the split-off parent corporation controls another company, that other company;
新設分割親法人が他の会社を支配している場合における当該他の会社
in the case where the split-off parent corporation and a company that has the relationship prescribed in (a) with it control another company, that other company;
新設分割親法人及びこれとイに規定する関係のある会社が他の会社を支配している場合における当該他の会社
in the case where the split-off parent corporation and companies that have the relationships prescribed in (a) and (b) with it control another company, that other company.
新設分割親法人並びにこれとイ及びロに規定する関係のある会社が他の会社を支配している場合における当該他の会社
The case of controlling the split-off parent corporation prescribed in items (i) through (iii) of the preceding paragraph means a case that falls under any of the following:
前項第一号から第三号までに規定する新設分割親法人を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 shares or equity in a number or amount exceeding 50/100 of the total number or total amount of the issued shares or equity of the split-off parent corporation (excluding its own shares or equity that the corporation holds);
新設分割親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 it holds 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 (4) and (5)) who cannot exercise those voting rights) of any of the following voting rights of the split-off parent 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 company 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会社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 it accounts for a number exceeding half of the total number of shareholders, etc. of the split-off parent corporation (limited to members of general partnership companies, limited partnership companies or limited liability companies (where the split-off parent corporation has designated the members who execute the business, the members who execute the business)).
The case of controlling another company prescribed in paragraph (1), items (ii) and (iv) means a case that falls under any of the cases set out in the items of the preceding paragraph where the term "split-off parent corporation" in the provisions of those items is deemed to be replaced with "another company".
The cases specified by Cabinet Order prescribed in Article 12, paragraph (3) of the Act are the case where the split-off parent corporation, etc. (meaning the split-off parent corporation referred to in Article 12, paragraph (3) of the Act and a person in the special relationship specified by Cabinet Order prescribed in that paragraph with that split-off parent corporation; the same applies hereinafter in this paragraph) holds a number exceeding 50/100 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 (2), item (ii), (a) through (d) of the split-off subsidiary corporation referred to in Article 12, paragraph (3) of the Act, or the case where the split-off parent corporation, etc. accounts for a number exceeding half of the total number of shareholders, etc. of the split-off subsidiary corporation referred to in Article 12, paragraph (3) of the Act (limited to members of general partnership companies, limited partnership companies or limited liability companies (where that split-off subsidiary corporation has designated the members who execute the business, the members who execute the business)).
法第十二条第三項に規定する政令で定める場合は、同項の新設分割子法人の第二項第二号イからニまでに掲げる議決権のいずれかにつきその総数（当該議決権を行使することができない株主等が有する当該議決権の数を除く。）の百分の五十を超える数を新設分割親法人等（同条第三項の新設分割親法人及び当該新設分割親法人と同項に規定する政令で定める特殊な関係にある者をいう。以下この項において同じ。）が有する場合又は同条第三項の新設分割子法人の株主等（合名会社、合資会社又は合同会社の社員（当該新設分割子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。）の総数の半数を超える数を新設分割親法人等が占める場合とする。
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, paragraphs (2) through (4) 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 company concerned with those voting rights) is deemed to be a shareholder, etc. of the company concerned with those voting rights.
第二十五条（専ら非課税資産の譲渡等を行うことを目的として設立された法人の範囲等）
Article 25Scope, etc. of Corporations Established Exclusively for the Purpose of Conducting Non-taxable Transfers, etc. of Assets
The corporations specified by Cabinet Order prescribed in Article 12-2, paragraph (1) and Article 12-3, paragraph (1) of the Act are social welfare corporations prescribed in Article 22 (Definitions) of the Social Welfare Act.
法第十二条の二第一項及び第十二条の三第一項に規定する政令で定める法人は、社会福祉法第二十二条（定義）に規定する社会福祉法人とする。
In the application of Article 12-2, paragraph (2) of the Act in the case where the purchase, etc. of an adjustment-target fixed asset prescribed in Article 12-2, paragraph (2) of the Act (including the case where it is applied mutatis mutandis pursuant to Article 12-3, paragraph (3) of the Act; the same applies hereinafter in this paragraph) is the taking of taxable goods from a bonded area in connection with the submission of a special return, or the taking of taxable goods from a bonded area in connection with a determination on a special return, the phrase "In the case where" in Article 12-2, paragraph (2) of the Act is deemed to be replaced with "In the case where (where that purchase, etc. of an adjustment-target fixed asset is the taking from a bonded area of taxable goods (excluding goods for which consumption tax is exempted under the provisions of another Act or a treaty; the same applies hereinafter in this paragraph) in connection with the submission of a special return, the case where that special return has been submitted, and where it is the taking from a bonded area of taxable goods in connection with a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount set out in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return has been received)".
法第十二条の二第二項（法第十二条の三第三項において準用する場合を含む。以下この項において同じ。）に規定する調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合又は特例申告に関する決定に係る課税貨物の保税地域からの引取りである場合における法第十二条の二第二項の規定の適用については、同項中「行つた場合」とあるのは、「行つた場合（当該調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物（他の法律又は条約の規定により消費税が免除されるものを除く。以下この項において同じ。）の保税地域からの引取りである場合には当該特例申告書を提出した場合とし、特例申告に関する決定（特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。）に係る課税貨物の保税地域からの引取りである場合には当該特例申告に関する決定の通知を受けた場合とする。）」とする。
Article 25-2Cases Where a Newly Founded Corporation Is Controlled
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.
略称規定第二十四条第一項第一号・この条の中だけ
法第十二条第一項に規定する新設分割親法人（以下この条において「新設分割親法人」という。）の株主等（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をいい、当該新設分割親法人が自己の株式又は出資を有する場合の当該新設分割親…
わかりやすく言うと
分割等を行った法人のことです。その分割等によって設立された、又は資産の譲渡を受けた法人が新設分割子法人です（消費税法第十二条第一項）。
定義第二十四条第一項第一号・この項の中だけ
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をいい、当該新設分割親法人が自己の株式又は出資を有する場合の当該新設分割親法人を除く
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。新設分割親法人が自分の株式や出資を持っている場合のその新設分割親法人は除きます。
定義第二十四条第二項第二号・この規定及び第二十四条第二項第三号及び第二十四条第四項及び第五項の中だけ
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。
定義第二十四条第二項第二号ロ・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）。
定義第二十四条第四項・この項の中だけ
同条第三項の新設分割親法人及び当該新設分割親法人と同項に規定する政令で定める特殊な関係にある者
わかりやすく言うと
新設分割子法人の新設分割親法人と、その新設分割親法人と政令で定める特殊な関係にある者のことです（消費税法第十二条第三項）。
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）。