In the case where a merger has been effected in which a group tax sharing corporation is the acquiring corporation and another domestic corporation that has a group tax sharing full controlling interest (including a relationship specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this Article) with the group tax sharing corporation is the acquired corporation (excluding the case where the date of the merger is the first day of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation or the day on which the other domestic corporation came to have a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing corporation), or in the case where the residual assets of another domestic corporation that has a group tax sharing full controlling interest with a group tax sharing corporation and whose issued shares or capital contributions are wholly or partly held by the group tax sharing corporation have been determined (excluding the case where the date of the determination of residual assets is the day of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation), when there is a net operating loss that arose in the business year of the other domestic corporation containing the day preceding the date of the merger or the date of the determination of residual assets, the amount equivalent to the net operating loss (in the case where the other domestic corporation whose residual assets have been determined has two or more shareholders, etc., the amount calculated by dividing the amount equivalent to the net operating loss by the total number or the total amount of the other domestic corporation's issued shares or capital contributions (excluding the shares that the other domestic corporation holds in itself and the capital contributions made thereby) and then multiplying the result by the number or the amount of the shares of or capital contributions to the other domestic corporation held by the group tax sharing corporation) is included in deductible expenses, when calculating the amount of income for the business year of the relevant group tax sharing corporation containing the date of the merger or the business year containing the day following the date of the determination of residual assets (limited to a business year that meets the requirements specified by Cabinet Order, such as the requirement that its last day be the day of the end of the business year of the group tax sharing parent corporation pertaining to the relevant group tax sharing corporation).