In the case where the district director makes a Reassessment or determination with regard to corporation tax on income for each business year of a group tax sharing corporation, when it is found that any acts conducted or calculations made by the group tax sharing corporation or another group tax sharing corporation would, if allowed, unreasonably reduce the burden of corporation tax, due to an increase in the amount to be deducted from the amount of income for each business year, an increase in the amount to be credited from corporation tax, a decrease in the amount of profit or an increase in the amount of loss on the transfer of assets to another group tax sharing corporation, or due to other grounds, the district director may calculate the tax base of corporation tax related to the group tax sharing corporation, the net operating loss, or the amount of corporation tax, based on the district director's own recognition, notwithstanding the acts or calculations.