A corporation in a special relationship specified by Cabinet Order with the other person that was the basis of the determination that a newly founded corporation prescribed in Article 12-3, paragraph (1) of the Act falls under the specified requirement is, among the following corporations, a corporation other than a non-controlled specially related corporation.
法第十二条の三第一項に規定する新規設立法人が特定要件に該当する旨の判定の基礎となつた他の者と政令で定める特殊な関係にある法人は、次に掲げる法人のうち、非支配特殊関係法人以外の法人とする。
in the case where that other person (limited to a person who holds the issued shares, etc. prescribed in Article 25-2, paragraph (1), item (i) of the newly founded corporation or the voting rights set out in Article 25-2, paragraph (1), item (iii), (a) through (d) (excluding voting rights that that other person cannot exercise), or who is a shareholder, etc. of the newly founded corporation prescribed in Article 25-2, paragraph (1), item (iv), and including, where that other person is an individual, the relatives, etc. of that other person set out in Article 25-2, paragraph (1), item (ii), (a); the same applies hereinafter in this paragraph) completely controls another corporation, that other corporation;
in the case where that other person and a corporation having the relationship prescribed in the preceding item with that other person completely control another corporation, that other corporation;
当該他の者及びこれと前号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 the preceding two items with that other person completely control another corporation, that other corporation.
当該他の者及びこれと前二号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
The non-controlled specially related corporation prescribed in the preceding paragraph means the following corporation:
前項に規定する非支配特殊関係法人とは、次に掲げる法人をいう。
in the case where the relatives, etc. of that other person set out in Article 25-2, paragraph (1), item (ii), (a) who do not share a livelihood with that other person (that other person being limited to a person who holds the issued shares, etc. prescribed in Article 25-2, paragraph (1), item (i) of the newly founded corporation or the voting rights set out in Article 25-2, paragraph (1), item (iii), (a) through (d) (excluding voting rights that that other person cannot exercise), or who is a shareholder, etc. of the newly founded corporation prescribed in Article 25-2, paragraph (1), item (iv)) (hereinafter in this paragraph referred to as "relatives, etc. in a separate household") completely control another corporation, that other corporation;
in the case where relatives, etc. in a separate household and a corporation having the relationship prescribed in the preceding item with them completely control another corporation, that other corporation;
in the case where relatives, etc. in a separate household and corporations having the relationships prescribed in the preceding two items with them completely control another corporation, that other corporation.
The case of completely controlling another corporation prescribed in the items of paragraph (1) and the items of the preceding paragraph means a case that falls under any of the cases set out in the items of paragraph (3) of the preceding Article.
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issued shares, etc.machine translation
「発行済株式等」
In Article 25-2, paragraph (1), items (i) and (ii), the issued shares of, or capital contributions to, a newly founded corporation (新規設立法人), not counting its own shares or contributions it holds.
Short name set inArticle 25-2, paragraph (1), item (i)· applies only in this provision and in Article 25-2, paragraph (1), item (ii)
relatives, etc. in a separate householdmachine translation
「別生計親族等」
In Article 25-3, paragraph (2), the relatives and similar persons of the other person, as paragraph (1), item (ii), (a) lists them, who do not share a livelihood with that other person, where the other person holds shares or voting rights in, or is a shareholder, etc. of, the newly founded corporation (新規設立法人).
Short name set inArticle 25-3, paragraph (2), item (i)· applies only in this paragraph