The special relationship specified by Ministry of Finance Order as prescribed in Article 1-2, paragraph (9) (Scope of Permanent Establishments) of the Order is any of the following relationships.
令第一条の二第九項（恒久的施設の範囲）に規定する財務省令で定める特殊の関係は、次に掲げる関係とする。
a relationship in which one party directly or indirectly holds shares, etc. (meaning shares or equity; the same applies hereinafter in this Article) in a number or amount exceeding 50 percent 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 investment units prescribed in paragraph (14) of that Article; the same applies hereinafter in this item)) or equity (excluding treasury shares (including investment units; the same applies hereinafter in this item) or equity held by the corporation itself) of another corporation (hereinafter referred to as "issued shares, etc." in this Article), or any other relationship in which one party directly or indirectly controls the other party;
一方の者が他方の法人の発行済株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項（定義）に規定する投資法人にあつては、発行済みの投資口（同条第十四項に規定する投資口をいう。以下この号において同じ。））又は出資（自己が有する自己の株式（投資口を含む。以下この号において同じ。）又は出資を除く。）の総数又は総額（以下この条において「発行済株式等」という。）の百分の五十を超える数又は金額の株式等（株式又は出資をいう。以下この条において同じ。）を直接又は間接に保有する関係その他の一方の者が他方の者を直接又は間接に支配する関係
a relationship between two corporations where each has shares, etc. in a number or amount exceeding 50 percent of its issued shares, etc. directly or indirectly held by the same person, or any other relationship between two persons where the two persons are directly or indirectly controlled by the same person (excluding a relationship falling under the relationship set forth in the preceding item).
In the case of item (i) of the preceding paragraph, whether one party directly or indirectly holds shares, etc. in a number or amount exceeding 50 percent of the issued shares, etc. of another corporation is determined by the ratio obtained by adding together the ratio of shares, etc. directly held by that one party in that other corporation (meaning the ratio that the number or amount of the shares, etc. of that other corporation held by that one party represents of the issued shares, etc. of that other corporation) and the ratio of shares, etc. indirectly held by that one party in that other corporation.
The ratio of shares, etc. indirectly held as prescribed in the preceding paragraph means the ratio specified in each of the following items for the category of case set forth in that item (if the case falls under more than one of the cases set forth in those items, the total of the ratios specified in those items).
in the case where shares, etc. in a number or amount exceeding 50 percent of the issued shares, etc. of a corporation that is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, item (xiv) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) of the other corporation in the preceding paragraph are held by the one party in the preceding paragraph: the ratio that the number or amount of the shares, etc. of that other corporation held by the corporation that is that shareholder, etc. represents of the issued shares, etc. of that other corporation (if there are two or more such corporations that are shareholders, etc., the total of the ratios calculated for each of those two or more corporations that are shareholders, etc.);
in the case where one or more corporations having a chain relationship with the corporation that is a shareholder, etc. of the other corporation in the preceding paragraph (excluding a corporation that is a shareholder, etc. in item (i) falling under the case set forth in that item) and with the one party in that paragraph through the holding of shares, etc. (hereinafter referred to as "capital-linked corporations" in this item) intervene between those persons (limited to the case where the capital-linked corporations and that corporation that is a shareholder, etc. each have shares, etc. in a number or amount exceeding 50 percent of their issued shares, etc. held by that one party or a capital-linked corporation (limited to one whose shares, etc. in a number or amount exceeding 50 percent of its issued shares, etc. are held by that one party or another capital-linked corporation)): the ratio that the number or amount of the shares, etc. of that other corporation held by the corporation that is that shareholder, etc. represents of the issued shares, etc. of that other corporation (if there are two or more such corporations that are shareholders, etc., the total of the ratios calculated for each of those two or more corporations that are shareholders, etc.).
前項の他方の法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と同項の一方の者との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の百分の五十を超える数又は金額の株式等を当該一方の者又は出資関連法人（その発行済株式等の百分の五十を超える数又は金額の株式等が当該一方の者又は他の出資関連法人によつて保有されているものに限る。）によつて保有されている場合に限る。） 当該株主等である法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
The provisions of paragraph (2) apply mutatis mutandis to the determination of the relationship of being directly or indirectly held in paragraph (1), item (ii).
定義第一条の二第一項第一号・この号の中だけ
同条第十四項に規定する投資口
わかりやすく言うと
均等の割合的単位に細かく分けられた、投資法人の社員の地位のことです（投資信託及び投資法人に関する法律第二条第十四項）。
略称規定第一条の二第一項第一号・この条の中だけ
一方の者が他方の法人の発行済株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項（定義）に規定する投資法人にあつては、発行済みの投資口（同条第十四項に規定する投資口をいう。以下この号において同じ。））又は出…
わかりやすく言うと
法人の発行済みの株式（投資法人の場合は発行済みの投資口）または出資の、総数や総額のことです。その法人が自分で持っている自己の株式や出資は除きます。
定義第一条の二第三項第一号・この項の中だけ
法人税法（昭和四十年法律第三十四号）第二条第十四号（定義）に規定する株主等
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、法人に出資している人のことです（法人税法第二条第十四号）。
略称規定第一条の二第三項第二号・この号の中だけ
前項の他方の法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と同項の一方の者との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在して…
わかりやすく言うと
株式などの保有を通じて連鎖する関係にあり、一方の者と、他方の法人の株主である法人との間に入っている一つ又は二つ以上の法人のことです。