The relationship specified by Ministry of Finance Order as prescribed in Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Order is, in the case where, immediately before a merger, there is, between the merging corporation prescribed in Article 2, item (xii) (Definitions) of the Corporation Tax Act pertaining to that merger and a corporation other than that merging corporation, a full controlling interest held by that corporation (meaning the full controlling interest prescribed in item (xii)-7-6 of that Article; the same applies hereinafter in this Article and the following Article), that full controlling interest.
令第百十二条第一項（合併により取得した株式等の取得価額）に規定する財務省令で定める関係は、合併の直前に当該合併に係る法人税法第二条第十二号（定義）に規定する合併法人と当該合併法人以外の法人との間に当該法人による完全支配関係（同条第十二号の七の六に規定する完全支配関係をいう。以下この条及び次条において同じ。）がある場合の当該完全支配関係とする。
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full controlling interestmachine translation
「完全支配関係」
A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.
Defined inArticle 23-2, paragraph (1)· applies only in this article and in Article 23-3