(Consolidated Taxpayers) Article 4-2 Where a first domestic corporation (limited to an ordinary corporation or a cooperative, etc.; excluding the corporations listed below) and a second domestic corporation(s) (limited to ordinary corporations; excluding a corporation under liquidation proceedings, special purpose company prescribed in Article 2, paragraph (3) of the Act on Securitization of Assets (Definitions), and any other corporation specified by Cabinet Order) in which the first domestic corporation has a full controlling interest (meaning a relationship specified by Cabinet Order as a relationship whereby one party directly or indirectly holds the whole of the issued shares of or capital contributions to the other party (excluding the shares or capital contributions held by the other party); hereinafter the same applies in this Article) have all obtained approval from the Commissioner of the National Tax Agency for paying corporation tax via such controlling domestic corporation as taxpayer, these corporations are to pay corporation tax via the controlling domestic corporation as taxpayer pursuant to this Act:一 清算中の法人(i) corporation under liquidation proceedings;二 普通法人（外国法人を除く。）又は協同組合等との間に当該普通法人又は協同組合等による完全支配関係がある法人(ii) corporation having a relationship with an ordinary corporation (excluding a foreign corporation) or cooperative, etc. in which such ordinary corporation or cooperative, etc. has a full controlling interest; and三 その他政令で定める法人(iii) any other corporation specified by Cabinet Order.
