# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十五条の三 (Article 25-3)

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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: 第二十五条の三 (Article 25-3)（特殊関係法人の範囲） — address `art-25-3`
- 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-25-3
- 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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### 第二十五条の三（特殊関係法人の範囲） — Scope of Specially Related Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-25-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3</sup>

**第一項**  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。
<sup>art-25-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1</sup>
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.
<sup>machine translation, not official</sup>

  **一**  当該他の者（新規設立法人の前条第一項第一号に規定する発行済株式等若しくは同項第三号イからニまでに掲げる議決権（当該他の者が行使することができない議決権を除く。）を有する者又は同項第四号に規定する新規設立法人の株主等である者に限り、当該他の者が個人である場合には、同項第二号イに掲げる当該他の者の親族等を含む。以下この項において同じ。）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-25-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **二**  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
  <sup>art-25-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1/item-2</sup>
  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;
  <sup>machine translation, not official</sup>

  **三**  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
  <sup>art-25-3/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1/item-3</sup>
  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.
  <sup>machine translation, not official</sup>

**第二項**  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。
<sup>art-25-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2</sup>
The non-controlled specially related corporation prescribed in the preceding paragraph means the following corporation:
<sup>machine translation, not official</sup>

  **一**  当該他の者（新規設立法人の前条第一項第一号に規定する発行済株式等若しくは同項第三号イからニまでに掲げる議決権（当該他の者が行使することができない議決権を除く。）を有する者又は同項第四号に規定する新規設立法人の株主等である者に限る。）と生計を一にしない同項第二号イに掲げる当該他の者の親族等（以下この項において「別生計親族等」という。）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-25-3/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **二**  別生計親族等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
  <sup>art-25-3/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2/item-2</sup>
  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;
  <sup>machine translation, not official</sup>

  **三**  別生計親族等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
  <sup>art-25-3/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2/item-3</sup>
  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.
  <sup>machine translation, not official</sup>

**第三項**  第一項各号及び前項各号に規定する他の法人を完全に支配している場合とは、前条第三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-25-3/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-3</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- art-25-3/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-25-3/par-1/item-1: 前条第一項第一号 → 消費税法施行令 第二十五条の二第一項第一号 (Article 25-2, paragraph (1), item (i)), art-25-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-1
- art-25-3/par-1/item-1: 同項第三号 → 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-25-3/par-1/item-1: 同項第四号 → 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-25-3/par-1/item-1: 同項第二号 → 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-25-3/par-1/item-1: この項 → 消費税法施行令 第二十五条の三第一項 (Article 25-3, paragraph (1)), art-25-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1
- art-25-3/par-1/item-2: 前号 → 消費税法施行令 第二十五条の三第一項第一号 (Article 25-3, paragraph (1), item (i)), art-25-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1/item-1
- art-25-3/par-1/item-3: 前二号 → 消費税法施行令 第二十五条の三第一項第一号 (Article 25-3, paragraph (1), item (i)), art-25-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1/item-1
- art-25-3/par-1/item-3: 前二号 → 消費税法施行令 第二十五条の三第一項第二号 (Article 25-3, paragraph (1), item (ii)), art-25-3/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1/item-2
- art-25-3/par-2: 前項 → 消費税法施行令 第二十五条の三第一項 (Article 25-3, paragraph (1)), art-25-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1
- art-25-3/par-2/item-1: 前条第一項第一号 → 消費税法施行令 第二十五条の二第一項第一号 (Article 25-2, paragraph (1), item (i)), art-25-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-1
- art-25-3/par-2/item-1: 同項第三号 → 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-25-3/par-2/item-1: 同項第四号 → 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-25-3/par-2/item-1: 同項第二号 → 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-25-3/par-2/item-1: この項 → 消費税法施行令 第二十五条の三第二項 (Article 25-3, paragraph (2)), art-25-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2
- art-25-3/par-2/item-2: 前号 → 消費税法施行令 第二十五条の三第二項第一号 (Article 25-3, paragraph (2), item (i)), art-25-3/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2/item-1
- art-25-3/par-2/item-3: 前二号 → 消費税法施行令 第二十五条の三第二項第一号 (Article 25-3, paragraph (2), item (i)), art-25-3/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2/item-1
- art-25-3/par-2/item-3: 前二号 → 消費税法施行令 第二十五条の三第二項第二号 (Article 25-3, paragraph (2), item (ii)), art-25-3/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2/item-2
- art-25-3/par-3: 第一項 → 消費税法施行令 第二十五条の三第一項 (Article 25-3, paragraph (1)), art-25-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1
- art-25-3/par-3: 前項 → 消費税法施行令 第二十五条の三第二項 (Article 25-3, paragraph (2)), art-25-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2
- art-25-3/par-3: 前条第三項 → 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

## Cited by

10 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 第二十五条の三第一項第二号（特殊関係法人の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1/item-2
- 消費税法施行令 第二十五条の三第一項第三号（特殊関係法人の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1/item-3
- 消費税法施行令 第二十五条の三第二項（特殊関係法人の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2
- 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 第二十五条の三第二項第二号（特殊関係法人の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2/item-2
- 消費税法施行令 第二十五条の三第二項第三号（特殊関係法人の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2/item-3
- 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
- 消費税法施行令 第二十五条の四第一項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1

---

## 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-20261106T203801-016, 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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-017, 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-20261106T203801-017, 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