In the case where a domestic ordinary corporation, etc. prescribed in Article 92, paragraph (1) of the Corporation Tax Act Before the October Changes that is subject to corporation tax on liquidation income with regard to which the provisions then in force continue to govern pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions has had special income tax for reconstruction imposed while in liquidation, pursuant to the provisions of Chapter IV of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), on the income listed in Article 10, item (iv), (a) and (b) of that Act, with regard to the application of the provisions of Part II, Chapter III, Article 129, paragraph (1), Article 135 and Article 137 of the Corporation Tax Act Before the October Changes, the amount of the special income tax for reconstruction so imposed is deemed to be the amount of income tax to be credited against the amount of the corporation tax on that liquidation income of that domestic ordinary corporation, etc. (including corporation tax pertaining to income for a business year in liquidation of that domestic ordinary corporation, etc.).