# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十四条 (Article 24)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二十四条 (Article 24)（新設分割親法人の特殊関係者の範囲） — address `art-24`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二十四条（新設分割親法人の特殊関係者の範囲） — Scope of Persons in a Special Relationship with a Split-off Parent Corporation
<sup>caption: machine translation, not official</sup>
<sup>art-24 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24</sup>

**第一項**  法第十二条第三項に規定する政令で定める特殊な関係にある者は、次に掲げる者（その者が同項の新設分割子法人で自己の株式又は出資を有する場合の当該新設分割子法人を除く。）とする。
<sup>art-24/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1</sup>
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):
<sup>machine translation, not official</sup>

  **一**  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法人を除く。以下この項において同じ。）の一人（個人である株主等に限るものとし、次に掲げる者を含むものとする。以下この号において同じ。）が新設分割親法人を支配している場合における当該株主等の一人
  <sup>art-24/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **イ**  当該株主等の親族
    <sup>art-24/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-1/sub-1</sup>
    a relative of that shareholder, etc.;
    <sup>machine translation, not official</sup>

    **ロ**  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
    <sup>art-24/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-1/sub-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **ハ**  当該株主等の使用人
    <sup>art-24/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-1/sub-3</sup>
    an employee of that shareholder, etc.;
    <sup>machine translation, not official</sup>

    **ニ**  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
    <sup>art-24/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-1/sub-4</sup>
    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.;
    <sup>machine translation, not official</sup>

    **ホ**  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
    <sup>art-24/par-1/item-1/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-1/sub-5</sup>
    a relative of the persons set out in (b) through (d) who shares a livelihood with those persons;
    <sup>machine translation, not official</sup>

  **二**  新設分割親法人の株主等の一人（個人である株主等については、その者と前号イからホまでに規定する関係のある個人を含む。以下この号において同じ。）及び次に掲げる会社が新設分割親法人を支配している場合における当該株主等の一人及び次に掲げる会社
  <sup>art-24/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-2</sup>
  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:
  <sup>machine translation, not official</sup>

    **イ**  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
    <sup>art-24/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-2/sub-1</sup>
    in the case where that one of the shareholders, etc. controls another company, that other company;
    <sup>machine translation, not official</sup>

    **ロ**  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
    <sup>art-24/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-2/sub-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **ハ**  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
    <sup>art-24/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-2/sub-3</sup>
    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;
    <sup>machine translation, not official</sup>

  **三**  新設分割親法人の二以上の株主等（同一の個人又は法人と前号イからハまでに規定する関係のある会社に限る。）及びそれぞれこれらの株主等と同号イからハまでに規定する関係のある会社が新設分割親法人を支配している場合における当該二以上の株主等及び当該関係のある会社
  <sup>art-24/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-3</sup>
  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;
  <sup>machine translation, not official</sup>

  **四**  次に掲げる会社
  <sup>art-24/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-4</sup>
  the following companies:
  <sup>machine translation, not official</sup>

    **イ**  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
    <sup>art-24/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-4/sub-1</sup>
    in the case where the split-off parent corporation controls another company, that other company;
    <sup>machine translation, not official</sup>

    **ロ**  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
    <sup>art-24/par-1/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-4/sub-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **ハ**  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
    <sup>art-24/par-1/item-4/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-4/sub-3</sup>
    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.
    <sup>machine translation, not official</sup>

**第二項**  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。
<sup>art-24/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2</sup>
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:
<sup>machine translation, not official</sup>

  **一**  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
  <sup>art-24/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **二**  新設分割親法人の次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（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う。次号並びに第四項及び第五項において同じ。）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有する場合
  <sup>art-24/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-2</sup>
  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:
  <sup>machine translation, not official</sup>

    **イ**  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
    <sup>art-24/par-2/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-2/sub-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **ロ**  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
    <sup>art-24/par-2/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-2/sub-2</sup>
    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);
    <sup>machine translation, not official</sup>

    **ハ**  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
    <sup>art-24/par-2/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-2/sub-3</sup>
    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;
    <sup>machine translation, not official</sup>

    **ニ**  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
    <sup>art-24/par-2/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-2/sub-4</sup>
    voting rights relating to a resolution on a distribution of surplus or a distribution of profits;
    <sup>machine translation, not official</sup>

  **三**  新設分割親法人の株主等（合名会社、合資会社又は合同会社の社員（当該新設分割親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占める場合
  <sup>art-24/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-3</sup>
  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)).
  <sup>machine translation, not official</sup>

**第三項**  第一項第二号及び第四号に規定する他の会社を支配している場合とは、前項各号の規定中「新設分割親法人」とあるのを「他の会社」と読み替えた場合に同項各号に掲げる場合のいずれかに該当する場合をいう。
<sup>art-24/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-3</sup>
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".
<sup>machine translation, not official</sup>

**第四項**  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。
<sup>art-24/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-4</sup>
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)).
<sup>machine translation, not official</sup>

**第五項**  個人又は法人との間で当該個人又は法人の意思と同一の内容の議決権を行使することに同意している者がある場合には、当該者が有する議決権は当該個人又は法人が有するものとみなし、かつ、当該個人又は法人（当該議決権に係る会社の株主等であるものを除く。）は当該議決権に係る会社の株主等であるものとみなして、第二項から前項までの規定を適用する。
<sup>art-24/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-5</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- art-24/par-1: 法第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- art-24/par-1/item-1: 法第十二条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108)
- art-24/par-1/item-1: この条 → 消費税法施行令 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24
- art-24/par-1/item-1: この項 → 消費税法施行令 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1
- art-24/par-1/item-1: この号 → 消費税法施行令 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-1
- art-24/par-1/item-2: 前号 → 消費税法施行令 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-1
- art-24/par-1/item-2: この号 → 消費税法施行令 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-2
- art-24/par-1/item-3: 前号 → 消費税法施行令 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-2
- art-24/par-2: 前項第一号から第三号まで → 消費税法施行令 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-1
- art-24/par-2: 前項第一号から第三号まで → 消費税法施行令 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-2
- art-24/par-2: 前項第一号から第三号まで → 消費税法施行令 第二十四条第一項第三号 (Article 24, paragraph (1), item (iii)), art-24/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-3
- art-24/par-2/item-2: 次号 → 消費税法施行令 第二十四条第二項第三号 (Article 24, paragraph (2), item (iii)), art-24/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-3
- art-24/par-2/item-2: 第四項 → 消費税法施行令 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-4
- art-24/par-2/item-2: 第五項 → 消費税法施行令 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-5
- art-24/par-2/item-2/sub-2: 法人税法第二条第十五号 → 法人税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-15 (e-Gov law ID 340AC0000000034)
- art-24/par-2/item-2/sub-2: この号 → 消費税法施行令 第二十四条第二項第二号 (Article 24, paragraph (2), item (ii)), art-24/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-2
- art-24/par-3: 第一項第二号 → 消費税法施行令 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-2
- art-24/par-3: 第四号 → 消費税法施行令 第二十四条第一項第四号 (Article 24, paragraph (1), item (iv)), art-24/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-4
- art-24/par-3: 前項 → 消費税法施行令 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2
- art-24/par-4: 法第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- art-24/par-4: 第二項第二号 → 消費税法施行令 第二十四条第二項第二号 (Article 24, paragraph (2), item (ii)), art-24/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-2
- art-24/par-4: この項 → 消費税法施行令 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-4
- art-24/par-5: 第二項から前項まで → 消費税法施行令 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2
- art-24/par-5: 第二項から前項まで → 消費税法施行令 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-3
- art-24/par-5: 第二項から前項まで → 消費税法施行令 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-4

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第十四条第一項第二十号（療養、医療等の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14/par-1/item-20
- 消費税法施行令 第十九条第一項（基準期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-19/par-1
- 消費税法施行令 第二十四条第一項第一号（新設分割親法人の特殊関係者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-1
- 消費税法施行令 第二十四条第一項第二号（新設分割親法人の特殊関係者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-2
- 消費税法施行令 第二十四条第一項第三号（新設分割親法人の特殊関係者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-1/item-3
- 消費税法施行令 第二十四条第二項（新設分割親法人の特殊関係者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2
- 消費税法施行令 第二十四条第二項第二号（新設分割親法人の特殊関係者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-2
- 消費税法施行令 第二十四条第二項第二号ロ（新設分割親法人の特殊関係者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-2/sub-2
- 消費税法施行令 第二十四条第三項（新設分割親法人の特殊関係者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-3
- 消費税法施行令 第二十四条第四項（新設分割親法人の特殊関係者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-4
- 消費税法施行令 第二十四条第五項（新設分割親法人の特殊関係者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-5
- 消費税法施行令 附則第三条第一項（新設分割親法人の特殊関係者の範囲に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-3/par-1

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-015, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-015, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06