①Where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act falls under any of the cases listed in the following items, the provisions of that paragraph apply by deeming the period from the first day of the previous business year provided for in item (ii) of that paragraph to the day specified in the relevant item to be that six-month period:

②Where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act (excluding the six-month period in the case where the second preceding business year provided for in that item is six months or less) falls under any of the cases listed in the following items, the provisions of that paragraph apply by deeming the period from the first day of the second preceding business year provided for in item (iii) of that paragraph to the day specified in the relevant item to be that six-month period:

In the application of Article 10, paragraph (1) or (2) of the Act in the case where, through inheritance, the business of a decedent who had two or more places of business is succeeded to by two or more heirs who divide those two or more places of business among themselves place of business by place of business, the taxable sales in the base period of the decedent prescribed in those provisions are to be the portion of the decedent's taxable sales in that base period that pertains to the places of business inherited by the relevant heir.

①The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (1) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan in each of those business years, the total of the amounts obtained by deducting the amount set out in item (ii) from the amount set out in item (i); the same applies hereinafter in this Article and the following Article) of the merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day of the merger of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.

②The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (2) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the merged corporation referred to in that paragraph that ended during the period from the first day of the base period of the business year of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve (where a merger took place during that base period, the amount calculated by dividing the amount so calculated by the total number of months in the business years included in that base period and multiplying the result by the number of months in the period from the first day of that base period to the day preceding the day of that merger).

③The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (3) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day of the merger of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.

④The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of each merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by the number of months in the period from the day preceding the day two years before the first day of the business year of that merging corporation to the day preceding the day of the merger.

⑤The cases specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act are the cases where the total number of months in the business years included in the base period of the business year of the merging corporation referred to in that paragraph exceeds the number of months in the period from the day of the merger to the day preceding the day one year before the day preceding the first day of the business year of that merging corporation.

⑥The amount specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act is to be, according to the category of cases set out in the following items, the amount specified in the relevant item:

⑦The number of months in the preceding paragraphs is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month.

①The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (1) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the split-off parent corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day on which a corporate split, etc. of the split-off subsidiary corporation referred to in that paragraph (meaning a corporate split, etc. prescribed in that paragraph; the same applies hereinafter in this Article) took place to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.

②The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (2) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the split-off parent corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of the split-off subsidiary corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.

③The amount calculated as specified by Cabinet Order as the taxable sales in the base period of the business year of the split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act is to be the amount calculated by dividing the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan during that base period of the split-off subsidiary corporation referred to in that paragraph, the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2), item (i) of the Act for that base period by the total number of months in the business years included in that base period and multiplying the result by twelve (where a corporate split, etc. took place during any of the business years of the split-off parent corporation referred to in Article 12, paragraph (3) of the Act that began during the period from the day preceding the day two years before the first day of the business year of that split-off subsidiary corporation to the day on which one year has elapsed from that day (hereinafter in this paragraph and the following paragraph referred to as the "specified business years"), the amount calculated by dividing the amount so calculated by the total number of months in those specified business years and multiplying the result by the number of months in the period from the day on which that corporate split, etc. took place to the last day of the last business year among those specified business years).

④The amount calculated as specified by Cabinet Order as the taxable sales of the split-off parent corporation in the period corresponding to the base period of that business year of that split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in the specified business years of the split-off parent corporation referred to in that paragraph (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan in those specified business years, the total of the amounts obtained by deducting the amount set out in item (ii) from the amount set out in item (i)) by the total number of months in those specified business years and multiplying the result by twelve.

⑤The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (4) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the split-off subsidiary corporation referred to in that paragraph that began during the period from the day preceding the day two years before the first day of the business year of the split-off parent corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve (where a corporate split, etc. took place during the period from the day following the first day of the base period of the business year of that split-off parent corporation to the day two days before the day one year before the first day of that business year, the amount calculated by dividing the amount so calculated by the total number of months set out in item (i) and multiplying the result by the number of months set out in item (ii)).

⑥The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (5) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the splitting corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day on which the absorption-type company split of the successor corporation in a company split referred to in that paragraph took place to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.

⑦The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (6) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the splitting corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of the successor corporation in a company split referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.

⑧The number of months in the preceding paragraphs is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month.

⑨The requirement specified by Cabinet Order prescribed in Article 12, paragraph (7), item (iii) of the Act is that the transfer of assets other than money is planned at the time of the establishment of the new corporation and is carried out within six months from the time of that establishment.