第二百七十六条（事業の主宰者の特殊関係者の範囲）
Article 276Scope of Persons Having a Special Relationship with the Person Who Directs a Business
The individuals who have a special relationship specified by Cabinet Order with the person who directs a business prescribed in Article 157, paragraph (1), item (ii), (b) (Negation of Actions or Calculations by a Family Company) and Article 158 (Presuming the Attribution of Income of a Place of Business) of the Act are the following persons and persons who were those persons.
法第百五十七条第一項第二号ロ（同族会社等の行為又は計算の否認等）及び第百五十八条（事業所の所得の帰属の推定）に規定する主宰者と政令で定める特殊の関係のある個人は、次に掲げる者及びこれらの者であつた者とする。
a relative of that person who directs the business;
当該主宰者の親族
a person who has not yet filed a notification of marriage with that person who directs the business but is in circumstances equivalent to a de facto marital relationship;
当該主宰者とまだ婚姻の届出をしないが事実上婚姻関係と同様の事情にある者
an employee of that person who directs the business;
当該主宰者の使用人
a person other than the persons set out in the preceding three items who maintains a livelihood by means of money or other assets received from that person who directs the business;
前三号に掲げる者以外の者で当該主宰者から受ける金銭その他の資産によつて生計を維持するもの
an employer of that person who directs the business;
当該主宰者の雇主
the relatives of the persons listed in items (ii) through the preceding item who share a livelihood with those persons.
第二号から前号までに掲げる者と生計を一にするこれらの者の親族