# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十五条の二 (Article 25-2)

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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: 第二十五条の二 (Article 25-2)（新規設立法人が支配される場合） — address `art-25-2`
- 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-25-2
- 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.

---

### 第二十五条の二（新規設立法人が支配される場合） — Cases Where a Newly Founded Corporation Is Controlled
<sup>caption: machine translation, not official</sup>
<sup>art-25-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2</sup>

**第一項**  法第十二条の三第一項に規定する他の者により新規設立法人が支配される場合として政令で定める場合は、次に掲げる場合のいずれかに該当する場合とする。
<sup>art-25-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1</sup>
The cases specified by Cabinet Order as cases where a newly founded corporation is controlled by another person as prescribed in Article 12-3, paragraph (1) of the Act are the cases that fall under any of the following:
<sup>machine translation, not official</sup>

  **一**  当該他の者が法第十二条の三第一項に規定する新規設立法人（以下この項及び第二十五条の四第三項において「新規設立法人」という。）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。次号において「発行済株式等」という。）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-25-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-1</sup>
  where that other person 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 (excluding its own shares or equity that it holds; hereinafter in the following item referred to as "issued shares, etc.") of the newly founded corporation prescribed in Article 12-3, paragraph (1) of the Act (hereinafter in this paragraph and Article 25-4, paragraph (3) referred to as the "newly founded corporation");
  <sup>machine translation, not official</sup>

  **二**  当該他の者及び次に掲げる者（新規設立法人が次のロからニまでに掲げる法人に該当する場合における当該新規設立法人を除く。）が新規設立法人の発行済株式等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-25-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2</sup>
  where that other person and the persons set out below (excluding, where the newly founded corporation falls under a corporation set out in (b) through (d) below, that newly founded corporation) hold shares or equity in a number or amount exceeding 50/100 of the total number or total amount of the issued shares, etc. of the newly founded corporation:
  <sup>machine translation, not official</sup>

    **イ**  当該他の者の親族等
    <sup>art-25-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2/sub-1</sup>
    a relative, etc. of that other person;
    <sup>machine translation, not official</sup>

    **ロ**  当該他の者（当該他の者が個人である場合には、イに掲げる当該他の者の親族等を含む。以下この号において同じ。）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
    <sup>art-25-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2/sub-2</sup>
    in the case where that other person (including, where that other person is an individual, the relatives, etc. of that other person set out in (a); the same applies hereinafter in this item) completely controls another corporation, that other corporation;
    <sup>machine translation, not official</sup>

    **ハ**  当該他の者及びこれとロ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
    <sup>art-25-2/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2/sub-3</sup>
    in the case where that other person and a corporation having the relationship prescribed in (b) with that other person completely control another corporation, that other corporation;
    <sup>machine translation, not official</sup>

    **ニ**  当該他の者並びにこれとロ及びハ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
    <sup>art-25-2/par-1/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2/sub-4</sup>
    in the case where that other person and corporations having the relationships prescribed in (b) and (c) with that other person completely control another corporation, that other corporation;
    <sup>machine translation, not official</sup>

  **三**  当該他の者及びこれと前号イからニまでに規定する関係のある者が新規設立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。次号並びに第三項及び第四項において同じ。）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-25-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-3</sup>
  where that other person and persons having a relationship prescribed in (a) through (d) of the preceding item with that other person hold 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 (3) and (4)) who cannot exercise those voting rights) of any of the following voting rights of the newly founded 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-25-2/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-3/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-25-2/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-3/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法人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-25-2/par-1/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-3/sub-3</sup>
    voting rights relating to a resolution on matters concerning remuneration, bonuses, and other financial benefits that a corporation 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-25-2/par-1/item-3/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-3/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>

  **四**  当該他の者及びこれと第二号イからニまでに規定する関係のある者が新規設立法人の株主等（合名会社、合資会社又は合同会社の社員（当該新規設立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-25-2/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-4</sup>
  where that other person and persons having a relationship prescribed in item (ii), (a) through (d) with that other person account for a number exceeding half of the total number of shareholders, etc. of the newly founded corporation (limited to members of general partnership companies, limited partnership companies or limited liability companies (where that newly founded corporation has designated the members who execute the business, the members who execute the business)).
  <sup>machine translation, not official</sup>

**第二項**  前項第二号イに規定する親族等とは、次に掲げる者をいう。
<sup>art-25-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2</sup>
The relatives, etc. prescribed in paragraph (1), item (ii), (a) means the following persons:
<sup>machine translation, not official</sup>

  **一**  当該他の者の親族
  <sup>art-25-2/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-1</sup>
  a relative of that other person;
  <sup>machine translation, not official</sup>

  **二**  当該他の者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-25-2/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-2</sup>
  a person who has not submitted a notification of marriage with that other person but is in circumstances equivalent to a marital relationship in fact;
  <sup>machine translation, not official</sup>

  **三**  当該他の者（個人である他の者に限る。次号において同じ。）の使用人
  <sup>art-25-2/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-3</sup>
  an employee of that other person (limited to where that other person is an individual; the same applies in the following item);
  <sup>machine translation, not official</sup>

  **四**  前三号に掲げる者以外の者で当該他の者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-25-2/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-4</sup>
  a person other than the persons set out in the preceding three items who maintains a livelihood through money or other assets received from that other person;
  <sup>machine translation, not official</sup>

  **五**  前三号に掲げる者と生計を一にするこれらの者の親族
  <sup>art-25-2/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-5</sup>
  a relative of the persons set out in the preceding three items who shares a livelihood with those persons.
  <sup>machine translation, not official</sup>

**第三項**  第一項第二号ロからニまでに規定する他の法人を完全に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-25-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-3</sup>
The case of completely controlling another corporation prescribed in paragraph (1), item (ii), (b) through (d) means a case that falls under any of the following:
<sup>machine translation, not official</sup>

  **一**  他の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。）の全部を有する場合
  <sup>art-25-2/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-3/item-1</sup>
  where it holds all of the issued shares or equity of the other corporation (excluding its own shares or equity that the other corporation holds);
  <sup>machine translation, not official</sup>

  **二**  他の法人の第一項第三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。）の全部を有する場合
  <sup>art-25-2/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-3/item-2</sup>
  where it holds all 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 (1), item (iii), (a) through (d) of the other corporation;
  <sup>machine translation, not official</sup>

  **三**  他の法人の株主等（合名会社、合資会社又は合同会社の社員（当該他の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。）の全部を占める場合
  <sup>art-25-2/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-3/item-3</sup>
  where it accounts for all of the shareholders, etc. of the other corporation (limited to members of general partnership companies, limited partnership companies or limited liability companies (where that other corporation has designated the members who execute the business, the members who execute the business)).
  <sup>machine translation, not official</sup>

**第四項**  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（当該議決権に係る法人の株主等であるものを除く。）は当該議決権に係る法人の株主等であるものとみなして、第一項及び前項の規定を適用する。
<sup>art-25-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-4</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, paragraph (1) and the preceding paragraph 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 corporation concerned with those voting rights) is deemed to be a shareholder, etc. of the corporation concerned with those voting rights.
<sup>machine translation, not official</sup>

---

## Cites
- art-25-2/par-1: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-2/par-1/item-1: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-2/par-1/item-1: この項 → 消費税法施行令 第二十五条の二第一項 (Article 25-2, paragraph (1)), art-25-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1
- art-25-2/par-1/item-1: 第二十五条の四第三項 → 消費税法施行令 第二十五条の四第三項 (Article 25-4, paragraph (3)), art-25-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3
- art-25-2/par-1/item-1: 次号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2
- art-25-2/par-1/item-2/sub-2: この号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2
- art-25-2/par-1/item-3: 前号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2
- art-25-2/par-1/item-3: 次号 → 消費税法施行令 第二十五条の二第一項第四号 (Article 25-2, paragraph (1), item (iv)), art-25-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-4
- art-25-2/par-1/item-3: 第三項 → 消費税法施行令 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-3
- art-25-2/par-1/item-3: 第四項 → 消費税法施行令 第二十五条の二第四項 (Article 25-2, paragraph (4)), art-25-2/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-4
- art-25-2/par-1/item-3/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-25-2/par-1/item-3/sub-2: この号 → 消費税法施行令 第二十五条の二第一項第三号 (Article 25-2, paragraph (1), item (iii)), art-25-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-3
- art-25-2/par-1/item-4: 第二号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2
- art-25-2/par-2: 前項第二号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2
- art-25-2/par-2/item-3: 次号 → 消費税法施行令 第二十五条の二第二項第四号 (Article 25-2, paragraph (2), item (iv)), art-25-2/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-4
- art-25-2/par-2/item-4: 前三号 → 消費税法施行令 第二十五条の二第二項第一号 (Article 25-2, paragraph (2), item (i)), art-25-2/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-1
- art-25-2/par-2/item-4: 前三号 → 消費税法施行令 第二十五条の二第二項第二号 (Article 25-2, paragraph (2), item (ii)), art-25-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-2
- art-25-2/par-2/item-4: 前三号 → 消費税法施行令 第二十五条の二第二項第三号 (Article 25-2, paragraph (2), item (iii)), art-25-2/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-3
- art-25-2/par-2/item-5: 前三号 → 消費税法施行令 第二十五条の二第二項第二号 (Article 25-2, paragraph (2), item (ii)), art-25-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-2
- art-25-2/par-2/item-5: 前三号 → 消費税法施行令 第二十五条の二第二項第三号 (Article 25-2, paragraph (2), item (iii)), art-25-2/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-3
- art-25-2/par-2/item-5: 前三号 → 消費税法施行令 第二十五条の二第二項第四号 (Article 25-2, paragraph (2), item (iv)), art-25-2/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-4
- art-25-2/par-3: 第一項第二号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2
- art-25-2/par-3/item-2: 第一項第三号 → 消費税法施行令 第二十五条の二第一項第三号 (Article 25-2, paragraph (1), item (iii)), art-25-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-3
- art-25-2/par-4: 第一項 → 消費税法施行令 第二十五条の二第一項 (Article 25-2, paragraph (1)), art-25-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1
- art-25-2/par-4: 前項 → 消費税法施行令 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-3

## Cited by

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

- 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 第二十五条の二第一項第一号（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-1
- 消費税法施行令 第二十五条の二第一項第二号ロ（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-2/sub-2
- 消費税法施行令 第二十五条の二第一項第三号（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-3
- 消費税法施行令 第二十五条の二第一項第三号ロ（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-3/sub-2
- 消費税法施行令 第二十五条の二第一項第四号（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-4
- 消費税法施行令 第二十五条の二第二項（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2
- 消費税法施行令 第二十五条の二第二項第三号（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-3
- 消費税法施行令 第二十五条の二第二項第四号（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-4
- 消費税法施行令 第二十五条の二第二項第五号（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-2/item-5
- 消費税法施行令 第二十五条の二第三項（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-3
- 消費税法施行令 第二十五条の二第三項第二号（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-3/item-2
- 消費税法施行令 第二十五条の二第四項（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-4
- 消費税法施行令 第二十五条の三第一項第一号（特殊関係法人の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1/item-1
- 消費税法施行令 第二十五条の三第二項第一号（特殊関係法人の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2/item-1
- 消費税法施行令 第二十五条の三第三項（特殊関係法人の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-3

---

## 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-20261106T203801-015, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-016, 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-20261106T203801-016, 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