法令翻訳 http://www.japaneselawtranslat...ky=&page=2

(恒久的施設を有しない外国法人の課税所得)
第百八十七条  法第百四十一条第四号（外国法人に係る法人税の課税標準）に規定する政令で定める国内源泉所得は、次に掲げる所得とする。

Taxable Income of Foreign Corporations without a Permanent Establishment
Article 187  The domestic source income specified by Cabinet Order prescribed in Article 141, item (iv) (Tax Base for a Foreign Corporation's Corporation Tax) of the Act is to be the income listed as follows:一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;

前項第三号イに規定する株式等の買集めとは、金融商品取引所（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所をいう。第九項において同じ。）又は同条第十三項に規定する認可金融商品取引業協会がその会員（同条第十九項に規定する取引参加者を含む。）に対し特定の銘柄の株式につき価格の変動その他売買状況等に異常な動きをもたらす基因となると認められる相当数の株式の買集めがあり、又はその疑いがあるものとしてその売買内容等につき報告又は資料の提出を求めた場合における買集めその他これに類する買集めをいう。

The collection of shares, etc. prescribed in item (iii), (a) of the preceding paragraph is to be a collection in the case where a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act; the same applies in paragraph (9)) or the approved financial instruments firms association prescribed in paragraph (13) of the same Article has requested a member thereof (including a trading participant prescribed in paragraph (19) of the same Article) to submit a report or materials with regard to the details of the buying and selling as there has been or is suspected to have been a collection of a considerable number of shares that may cause fluctuations in the value of specified issues of shares or other abnormal movements in trading status, or another collection similar thereto.一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;

第一項第三号イに規定する特殊関係者とは、同号イの内国法人の役員又は主要な株主等（同号イに規定する株式等の買集めをした者から当該株式等を取得することによりその内国法人の主要な株主等となることとなる者を含む。）、これらの者の親族、これらの者の支配する法人、その内国法人の主要な取引先その他その内国法人とこれらに準ずる特殊の関係のある者をいう。

The specially-related persons prescribed in paragraph (1), item (iii), (a) are to be an officer or a major shareholder, etc. of a domestic corporation (including a person who will become a major shareholder, etc. of the domestic corporation by obtaining shares, etc. prescribed in (a) of the same item from a person who has collected the shares, etc.) referred to in (a) of the same item, a relative of those persons, a corporation managed by those persons, a major business client of the domestic corporation or any other person who has equivalent special relationships to the domestic corporation.一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;

第一項第三号ロに規定する特殊関係株主等とは、次に掲げる者をいう。

The specially-related shareholder, etc. prescribed in paragraph (1), item (iii), (b) is to be a person listed as follows:一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;

前項及び第十項に規定する組合契約とは次の各号に掲げる契約をいい、これらの規定に規定する組合財産とは当該各号に掲げる契約の区分に応じ当該各号に定めるものをいう。

The partnership agreement prescribed in the preceding paragraph and paragraph (10) is to be an agreement listed as follows, and the partnership property prescribed in these provisions is to be what is prescribed in the following items in accordance with the agreement categories listed in those respective items:一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;

第一項第三号ロに規定する株式等の譲渡は、次の各号に掲げる要件を満たす場合の同項第三号ロの外国法人の当該譲渡の日の属する事業年度（以下この項及び第九項において「譲渡事業年度」という。）における第二号に規定する株式又は出資の譲渡に限るものとする。

The transfer of shares, etc. prescribed in paragraph (1), item (iii), (b) is to be limited to the transfer of shares or capital contributions prescribed in item (ii) in the business year containing the date of the transfer by the foreign corporation referred to in item (iii), (b) of the same paragraph (hereinafter referred to as the "business year containing the date of transfer" in this paragraph and paragraph (9)) in the case satisfying the following requirements:一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;

次の各号に掲げる場合のいずれかに該当するときは、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が前項第二号に掲げる要件を満たす同号に規定する株式又は出資の譲渡をしたものとして、同項の規定を適用する。

In the case falling under any of the following items, the provisions of the preceding paragraph apply by deeming that a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) including the foreign corporation referred to in (b) of the same item has transferred shares or capital contributions prescribed in item (ii) of the preceding paragraph that satisfy the requirements listed in the same item:一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;

第一項第四号に規定する不動産関連法人とは、その有する資産の価額の総額のうちに次に掲げる資産の価額の合計額の占める割合が百分の五十以上である法人をいう。

The real estate corporation prescribed in paragraph (1), item (iv) is to be a corporation for which the rate of the sum of the values of the following assets accounts for 50 percent or more of the total amount of its gross assets:一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;

第一項第四号に規定する株式の譲渡は、次に掲げる株式又は出資の譲渡に限るものとする。

The transfer of shares prescribed in paragraph (1), item (iv) is to be limited to the transfer of shares or capital contributions listed as follows:一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;

前項に規定する特殊関係株主等とは、次に掲げる者をいう。

The specially-related shareholder, etc. prescribed in the preceding paragraph is to be a person listed as follows:一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;

第六項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。

The number of months referred to in paragraph (6) is to be calculated based on the calendar and lengths of time less than one month are deemed to be one month.一  譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資（次号及び次項において「発行済株式等」という。）の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資（当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。）を所有していたこと。(i)  at any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b) owned the domestic corporation's issued shares or capital contributions (referred to as "issued shares, etc." in the following item and following paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the specially-related shareholder, etc. is a person listed in paragraph (4), item (iii), those issued shares or capital contributions are limited to those that belong to partnership property; the same applies in the following item and following paragraph);三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第四号の不動産関連法人の株式につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person (excluding those listed in the preceding two items) who will fall under the category of a shareholder, etc. with regard to shares of the real estate corporation referred to in paragraph (1), item (iv) which belong to partnership property pertaining to a partnership agreement (including those listed as follows) concluded with the sole shareholder, etc.:(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 or other equivalent relationship to the sole shareholder, etc.;一  第一項第四号の不動産関連法人の一の株主等(i)  the sole shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv);二  譲渡事業年度開始の日の前日において、その株式又は出資（上場株式等を除く。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(ii)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the real estate corporation's issued shares, etc. (in the case where the specially-related shareholder, etc. is a person listed in item (iii) of the following paragraph, limited to those that belong to partnership property referred to in the item) and the person who transferred the shares or contributions is the specially-related shareholder, etc.一  譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が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を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡(i)  the transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate corporation referred to in paragraph (1), item (iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by Ministry of Finance Order as being similar thereto; referred to as "listed shares, etc." in the following item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the real estate corporation's issued shares or capital contributions (excluding shares that it holds in itself or capital contributions that the real estate corporation owns; referred to as "issued shares, etc." in the following item) and the person who transferred the shares or capital contributions is the specially-related shareholder, etc.;四  前号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前二号に掲げる株式に該当するものを除く。）(iv)  shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).三  前号又は次号に掲げる株式を有する法人（その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。）の株式（前号に掲げる株式に該当するものを除く。）(iii)  shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the following item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the following item among the total amount of its gross assets is 50 percent or more);二  その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式(ii)  shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;一  国内にある土地等（土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この項において同じ。）(i)  land, etc. located in Japan (meaning land or the right on land, buildings and facilities attached thereto, or structures; hereinafter the same applies in this paragraph);二  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(ii)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24, paragraph (1), item (iii) (The Amount Deemed to Be Dividends, etc.) of the Act or distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1), item (iii), (b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the return, etc. prescribed in Article 119-9, paragraph (1) (The Amount of Transfer Costs of Shares in a Return, etc. of Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the return, etc. is five percent or more.一  第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。(i)  where the foreign corporation referred to in paragraph (1), item (iii), (b) has received the delivery of shares or any other assets of a succeeding corporation due to a company split by split-off conducted by the domestic corporation referred to in (b) of the same item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the company split by split-off prescribed in Article 119-8, paragraph (1) (The Amount of Transfer Value and Transfer Costs in a Company Split by Split-Off) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the company split by split-off among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the company split by split-off is five percent or more;二  譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。(ii)  in the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b), including the foreign corporation referred to in (b) of the same item, transferred shares or capital contributions which are equivalent to five percent (in the case where the business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.一  国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得(i)  income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act;四  外国における前三号に掲げる契約に類する契約（以下この号において「外国組合契約」という。）当該外国組合契約に係る前三号に規定する組合財産に類する財産(iv)  any agreement similar to the agreements listed in the preceding three items in a foreign state (hereinafter referred to as a "partnership agreement in a foreign state" in this item):Property similar to the partnership property prescribed in the preceding three items pertaining to the partnership agreement in a foreign state.三  有限責任事業組合契約に関する法律第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約同法第五十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(iii)  a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements) of the Limited Liability Partnership Act:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 56 (Mutatis Mutandis Application of the Civil Code) of the Limited Liability Partnership Act;二  投資事業有限責任組合契約に関する法律第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約同法第十六条（民法の準用）において準用する民法第六百六十八条に規定する組合財産(ii)  a partnership agreement under a limited partnership for investment prescribed in Article 3, paragraph (1) (Partnership Agreements under Limited Partnerships for Investment) of the Act on Limited Partnerships for Investment:Partnership property prescribed in Article 668 of the Civil Code which is applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Act on Limited Partnerships for Investment;一  民法第六百六十七条第一項（組合契約）に規定する組合契約同法第六百六十八条（組合財産の共有）に規定する組合財産(i)  a partnership agreement prescribed in Article 667, paragraph (1) (Partnership Agreements) of the Civil Code:Partnership property prescribed in Article 668 (Joint Ownership in Partnership Property) of the same Act;三  当該一の株主等が締結している組合契約（次に掲げるものを含む。）に係る組合財産である第一項第三号ロの内国法人の株式等につき、その株主等に該当することとなる者（前二号に掲げる者を除く。）イ 当該一の株主等が締結している組合契約による組合（これに類するものを含む。以下この項において同じ。）が締結している組合契約ロ イ又はハに掲げる組合契約による組合が締結している組合契約ハ ロに掲げる組合契約による組合が締結している組合契約(iii)  a person who will fall under the category of a shareholder, etc. with regard to the shares, etc. of a domestic corporation referred to in paragraph (1), item (iii), (b) which are a part of the partnership property under a partnership agreement (including the following partnership agreements) concluded with the sole shareholder, etc. (excluding persons listed in the preceding two items):(a)  a partnership agreement concluded by a partnership (including those similar thereto; hereinafter the same applies in this paragraph) that was established through a partnership agreement concluded with the sole shareholder, etc.;(b)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (a) or (c);(c)  a partnership agreement concluded by a partnership that was established through a partnership agreement concluded as listed in (b).二  当該一の株主等と第四条（同族関係者の範囲）に規定する特殊の関係その他これに準ずる関係のある者(ii)  a person with a special relationship prescribed in Article 4 (Scope of Persons or Corporations Affiliated with Basic Shareholders) or other equivalent relationship to the sole shareholder, etc.;一  第一項第三号ロの内国法人の一の株主等(i)  the sole shareholder, etc. of the domestic corporation referred to in paragraph (1), item (iii), (b);六  第百七十八条（国内に源泉がある所得）に規定する所得(vi)  income prescribed in Article 178 (Income with a Domestic Source).五  第百七十七条第二項第六号又は第十三号（国内にある資産の譲渡による所得）に掲げる株式若しくは出資又は権利の譲渡による所得(v)  income arising from the transfer of shares, capital contributions, or rights listed in Article 177, paragraph (2), item (vi) or item (xiii) (Income Arising from the Transfer of Assets Located in Japan);四  不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得(iv)  income arising from the transfer of shares (including capital contributions; the same applies in paragraph (8) and paragraph (10)) of a real estate corporation;三  内国法人の発行する株式（株主となる権利、株式の割当てを受ける権利、新株予約権及び新株予約権の割当てを受ける権利を含む。）その他内国法人の出資者の持分（会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項（特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の一部改正に伴う経過措置等）に規定する特例旧特定目的会社の出資者の持分を除く。以下この項及び第四項において「株式等」という。）の譲渡による所得で次に掲げるものイ 同一銘柄の内国法人の株式等の買集めをし、その所有者である地位を利用して、当該株式等をその内国法人若しくはその特殊関係者に対し、又はこれらの者若しくはその依頼する者のあつせんにより譲渡をすることによる所得ロ 内国法人の特殊関係株主等である外国法人が行うその内国法人の株式等の譲渡による所得(iii)  the following income arising from the transfer of shares issued by a domestic corporation (including the right to be a shareholder, the right to receive an allotment of shares, and the right to receive a share option and an allotment of share option) or any other equities of a contributory to a domestic corporation (excluding equities of a contributory to a specific former special purpose company prescribed in Article 230, paragraph (1) (Transitional Measures upon Partial Revision under the Act for the Partial Revision of the Act on Securitization of Specific Assets by Special Purpose Companies) of the Act on the Development of Related Acts Associated with the Enforcement of the Companies Act; hereinafter those shares or any other equities are referred to as "shares, etc." in this paragraph and paragraph (4)):(a)  income arising from collecting the same issues of shares, etc. of a domestic corporation and transferring the shares, etc., by using the position as the owner thereof, to the domestic corporation or its specially-related persons or under an agreement made by the domestic corporation or its specially-related persons or a person commissioned by them;(b)  income arising from the transfer of shares, etc. of a domestic corporation by a foreign corporation which is a specially-related shareholder, etc. of the domestic corporation;二  国内にある山林の伐採又は譲渡による所得(ii)  income arising from the cutting or transfer of ownership of forests located in Japan;