In the case where the district director has made a Reassessment with regard to corporation tax on income for a business year that commenced before the first day of each business year of a domestic corporation (including, with regard to an acquired corporation in a qualified merger in which the domestic corporation is the acquiring corporation and which was effected on or before the last day of the relevant business year, a business year that commenced before the date of the qualified merger (hereinafter referred to as a "business year of the acquired corporation" in this Article)), when the provisions of Article 135, paragraph (1) (Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting) have been applied to the Reassessment, the amount of corporation tax based on fictitious accounting prescribed in that paragraph pertaining to the Reassessment (excluding the amount that has already become refundable pursuant to the provisions of paragraph (2), paragraph (3) or paragraph (7) of that Article and the amount deducted pursuant to the provisions of this Article) is deducted from the amount of corporation tax on income for the relevant business year (limited to a business year ending on or after the date of the Reassessment (in the case where the Reassessment was made with regard to corporation tax on income for a business year of the acquired corporation before the date of the qualified merger, the date of the qualified merger)).