Special Relationships Article 171 The special relationships prescribed by Order of the Ministry of Justice as established in Article 710, paragraph (2), item (ii) of the Act (including as applied mutatis mutandis pursuant to Article 712 of the Act) are the following relationships:一 法人の総社員又は総株主の議決権の百分の五十を超える議決権を有する者(以下この条において「支配社員」という。)と当該法人(以下この条において「被支配法人」という。)との関係(i) the relationship between those who have voting rights exceeding 50 percent of the voting rights of all members or all shareholders of the corporation (hereinafter referred to as a "Controlling Member" in this Article) and the corporation (hereinafter referred to as a "Controlled Corporation" in this Article);二 被支配法人とその支配社員の他の被支配法人との関係(ii) the relationship between one Controlled Corporation and other Controlled Corporations of a Controlling Member.
If a Controlling Member and the Controlled Corporation together have voting rights exceeding 50 percent of the total voting rights of all members or all shareholders of another corporation, the relevant other corporation is also deemed to be a Controlled Corporation of the Controlling Member, and the provisions of the preceding paragraph apply.一 法人の総社員又は総株主の議決権の百分の五十を超える議決権を有する者(以下この条において「支配社員」という。)と当該法人(以下この条において「被支配法人」という。)との関係(i) the relationship between those who have voting rights exceeding 50 percent of the voting rights of all members or all shareholders of the corporation (hereinafter referred to as a "Controlling Member" in this Article) and the corporation (hereinafter referred to as a "Controlled Corporation" in this Article);二 被支配法人とその支配社員の他の被支配法人との関係(ii) the relationship between one Controlled Corporation and other Controlled Corporations of a Controlling Member.