- 特殊の関係のある法人（法人の同族関係者）の関連法令
- 同族会社と特殊の関係のある個人と法人の関連法令
- 被支配会社と特定同族会社についてはこちらをどうぞ！
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日本語 |
English |
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同族会社の判定基準 Definition of a Family Company
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同族会社の判定は、その基礎となる株主等を単に株主等の頭数ではなく、ある株主等と特殊の関係のある者（同族関係者）の持分を全部合わせて1グループとし、これを株主１人の持株とみて、3グループまでの組み合わせにより資本金（発行済株式の総数又は出資金額）の50％を超える場合に、その会社を同族会社と判定する。 |
A company is a Family Company if 3 or less than 3 Shareholder Groups (see below for a definition) of the company own more
than 50% of the number of outstanding shares or the amount of contributed capital of the company. A Shareholder Group (株主グループ) consists of
a shareholder of the company and individuals and/or corporations with special relationship (see below for definitions) with that shareholder. |
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同族関係者となる個人 Definition of special relationship for
individuals |
(1) 株主等の配偶者や子供等の親族 (2) 株主等と内縁関係（事実上婚姻関係と同様の事情）にある者 (3) 個人である株主等の使用人（法人株主の使用人は含まない。） (4) 個人株主等から受ける金銭等により生計を維持している者（上記(1)から(3)以外の者） (5) 上記(2)から(4)の者と生計を一にするこれらの者の親族
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An individual has special relationship with the shareholder
if any of the following applies: (1) The individual is
a relative of the shareholder. (2) The individual is
not married to the shareholder but effectively has a marital relationship
with the shareholder. (3) The individual is
an employee of the shareholder and the shareholder is an individual. (4) The individual is
not (1), (2), or (3), but relies on the shareholder for financial support and
the shareholder is an individual. (5) The individual is
a relative of someone who shares the same household with any of those
provided in (2), (3), or (4). |
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同族関係者となる法人 Definition of special relationship for corporations |
(1) 株主等の1人（略）が他の会社を支配している場合における当該他の会社 (2) 株主等の1人と(1)の会社が他の会社を支配している場合における当該他の会社 (3) 株主等の1人と(1)及び(2)の会社が他の会社を支配している場合における当該他の会社 |
A corporation has special relationship with the
shareholder if any of the following applies: (1) The corporation is
controlled (see below for a definition) by the shareholder (i.e., the corporation
is a subsidiary of the shareholder). (2) The corporation is
controlled by the shareholder and the subsidiary as defined in (1) (i.e., the
corporation is a second-tier subsidiary of the shareholder). (3) The corporation is
controlled by the shareholder, the subsidiary as defined in (1), and the
second-tier subsidiary as defined in (2). |
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他の会社を支配している場合 Definition of control |
(1) 他の会社の発行済株式又は出資の総数又は総額の50％を超える数又は金額の株式又は出資を有する場合 (2) 他の会社の次に掲げる議決権のいずれかにつき、その総数の50％を超える数を有する場合（以下略） (3) 他の会社の株主等（合名会社、合資会社又は合同会社の社員に限る。）の総数の半数を超える数を占める場合 |
A company is controlled if any of the following tests
applies: (1) Shareholding test: 3 or less shareholders of the company and their related parties have more than 50% of total
number of outstanding shares or total amount of contributed capital of the
company. (2) Voting right test: 3 or less shareholders of the company and their related parties have more than 50% of the total
number of voting rights (excluding those owned by shareholders who cannot
exercise the rights) of the company. (3) Number of partners
test: In the case of a Gomei Kaisha, a Goshi Kaisha, or a Godo Kaisha, 3 or less
shareholders (meaning partners) of the company and their related parties account for more than 50% of
total number of partners (or managing partners if the company appoints such
partners) of the company. |
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