①With regard to the application of the provisions of Article 69, paragraph (2) of the New Corporation Tax Act in the case where, among the business years that began within three years before the first day of the business year (limited to one beginning on or after April 1, 2022) in which a domestic corporation is to pay a creditable amount of the foreign country's corporate tax (meaning the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (1) of the New Corporation Tax Act; the same applies in this Article) (referred to as a "business year within preceding three years" in this paragraph), there is one that falls under a consolidated business year, and there is an individually attributed amount of the consolidated credit limit (meaning the individually attributed amount of the consolidated credit limit prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) for that consolidated business year, that individually attributed amount of the consolidated credit limit is deemed to be the limitation on a creditable amount (meaning the limitation on a creditable amount prescribed in paragraph (1) of that Article; the same applies in this Article) for the business year within preceding three years corresponding to the period of that consolidated business year; and with regard to the application of the provisions of Article 69, paragraph (3) of the New Corporation Tax Act in the case where there is an individually creditable amount of the foreign country's corporate tax (meaning the individually creditable amount of the foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) that came to be paid in that consolidated business year, that individually creditable amount of the foreign country's corporate tax is deemed to be a creditable amount of the foreign country's corporate tax that came to be paid in the business year within preceding three years corresponding to the period of that consolidated business year.

②With regard to the application of the provisions of Article 69, paragraph (9) of the New Corporation Tax Act, the limitation on a creditable amount or the creditable amount of the foreign country's corporate tax for a business year within three years before the merger (meaning a business year within three years before the merger prescribed in item (i) of that paragraph; the same applies in this paragraph) of an acquired corporation prescribed in that item is to include the individually attributed amount of the consolidated credit limit or the individually creditable amount of the foreign country's corporate tax for that business year within three years before the merger, and the limitation on a creditable amount or the creditable amount of the foreign country's corporate tax for a business year within three years before the company split, etc. (meaning a business year within three years before the company split, etc. prescribed in item (ii) of that paragraph; the same applies in this paragraph) of a splitting corporation, etc. prescribed in paragraph (9), item (ii) of that Article is to include the individually attributed amount of the consolidated credit limit or the individually creditable amount of the foreign country's corporate tax for that business year within three years before the company split, etc.

③With regard to the application of the provisions of Article 69, paragraph (11) of the New Corporation Tax Act, an amount deemed to be the limitation on a creditable amount prescribed in that paragraph is to include an amount deemed to be the individually attributed amount of the consolidated credit limit for a consolidated business year within preceding three years (meaning a consolidated business year within preceding three years prescribed in Article 81-15, paragraph (2) of the Former Corporation Tax Act; the same applies in this paragraph) pursuant to the provisions of Article 81-15, paragraph (5) of the Former Corporation Tax Act, and an amount deemed to be the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (11) of the New Corporation Tax Act is to include an amount deemed to be the individually creditable amount of the foreign country's corporate tax that came to be paid in a consolidated business year within preceding three years pursuant to the provisions of Article 81-15, paragraph (5) of the Former Corporation Tax Act.

④With regard to the application of the provisions of Article 69, paragraph (12) of the New Corporation Tax Act, the applicable business year prescribed in that paragraph is to include a consolidated business year for which the provisions of Article 81-15, paragraphs (1) through (3) of the Former Corporation Tax Act were applied.

⑤With regard to the application of the provisions of Article 69, paragraph (26) of the Corporation Tax Act in the case where, among the business years of a domestic corporation that began before April 1, 2022 (including a business year for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before that date), there is one that falls under a consolidated business year, the phrase "the returns, etc. for each business year on or after the oldest of the business years" in that paragraph is deemed to be replaced with "the Final Returns, consolidated tax returns (meaning consolidated tax returns prescribed in Article 2, item (xxxii) (Definitions) of the Former Corporation Tax Act; the same applies in this paragraph), amended returns or written requests for Reassessment for each business year or each consolidated business year on or after the oldest of the business years or consolidated business years (meaning consolidated business years prescribed in Article 15-2 (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the 'Former Corporation Tax Act' in this paragraph); the same applies in this paragraph)", the phrase "stating the limitation on a creditable amount for each business year and the creditable amount of the foreign country's corporate tax to be paid in each business year" with "stating the limitation on a creditable amount for each business year and the creditable amount of the foreign country's corporate tax to be paid in each business year, or the individually attributed amount of the consolidated credit limit for each such consolidated business year (meaning the individually attributed amount of the consolidated credit limit prescribed in Article 81-15, paragraph (1) (Foreign Tax Credit in a Consolidated Business Year) of the Former Corporation Tax Act; the same applies in this paragraph) and the individually creditable amount of the foreign country's corporate tax to be paid in each such consolidated business year (meaning the individually creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article; the same applies in this paragraph)", the phrase "are, except where the district director" with "or the individually attributed amount of the consolidated credit limit for each such consolidated business year, the individually creditable amount of the foreign country's corporate tax to be paid in each such consolidated business year and other amounts specified by Ministry of Finance Order are, except where the district director", and the phrase "attached to the returns, etc. for each business year" with "attached to the Final Returns, consolidated tax returns, amended returns or written requests for Reassessment for each business year or each consolidated business year".

①In a business year prescribed in Article 71, paragraph (1) of the New Corporation Tax Act of an ordinary corporation set forth in that paragraph that begins on or after April 1, 2022, if the period of the previous business year of that business year falls under a consolidated business year, then with regard to the interim return for that business year to be filed by the ordinary corporation, the amount listed in item (i) of that paragraph is, notwithstanding the provisions of that item, the amount calculated by dividing the individually attributed payment of consolidated corporation tax prescribed in Article 71, paragraph (1), item (i) of the Former Corporation Tax Act pertaining to the ordinary corporation for that previous business year (referred to as the "individually attributed payment of consolidated corporation tax" in the following paragraph) that pertains to the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return for that previous business year that was finalized by the day before the day on which six months have elapsed prescribed in Article 71, paragraph (1) of the New Corporation Tax Act (referred to as the "day on which six months have elapsed" in the following paragraph and paragraph (4)), by the number of months of that previous business year, and multiplying the result by the number of months of the interim period prescribed in Article 71, paragraph (1), item (i) of the New Corporation Tax Act.

②In the case referred to in Article 71, paragraph (1) of the New Corporation Tax Act, when the ordinary corporation set forth in that paragraph is the acquiring corporation in a qualified merger (excluding one that establishes a corporation) carried out within a period listed in any of the items of paragraph (2) of that Article or the acquiring corporation in a qualified merger that establishes a corporation (limited to the case where, of the business years (excluding those of less than six months) of the acquired corporation in those qualified mergers that ended on or after the day one year before the first day of that business year of the ordinary corporation, the period of the most recent business year falls under a consolidated business year), then, with regard to the application of the provisions of that paragraph and paragraph (3) of that Article, the amount of determined corporation tax of the acquired corporation prescribed in paragraph (2), item (i) of that Article of that acquired corporation is the individually attributed payment of consolidated corporation tax of that acquired corporation for that most recent business year that pertains to the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return for that most recent business year that was finalized by the day before the day on which six months have elapsed.

③The number of months set forth in the preceding two paragraphs is calculated according to the calendar and a division of less than one month is counted as one month.

④In the case where the due date for filing a return under Article 81-22, paragraph (1) of the Former Corporation Tax Act for a business year that falls under the consolidated business year set forth in paragraph (1) has been extended by four months pursuant to the provisions of Article 81-24, paragraph (1) of the Former Corporation Tax Act, and the provisions of Article 10, paragraph (2) of the Act on General Rules for National Taxes apply to the due date for filing that return, if the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return is finalized during the period from the day following the due date for filing that return that would apply if the provisions of that paragraph did not apply, until the day deemed to be the due date for filing that return pursuant to the provisions of that paragraph, the provisions of paragraphs (1) and (2) apply by deeming that amount to have been finalized by the day before the day on which six months have elapsed.

①In the case where a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions (limited to one that was a consolidated parent corporation; referred to as a "transitioned corporation" in this Article) was subject to the provisions of Article 81-24, paragraph (1) of the Former Corporation Tax Act in the consolidated business year that includes March 31, 2022, the transitioned corporation and any domestic corporation that had a consolidated full controlling interest with the transitioned corporation on the last day of that consolidated business year (excluding one that ceased to have a group tax sharing full controlling interest with the transitioned corporation on the day following that day) are deemed to have had the due date for filing under Article 75-2, paragraph (1) of the New Corporation Tax Act extended on that following day.

②In the case where a transitioned corporation had received a designation under any of the items of Article 81-24, paragraph (1) of the Former Corporation Tax Act in the consolidated business year that includes March 31, 2022, the transitioned corporation and any domestic corporation that had a consolidated full controlling interest with the transitioned corporation on the last day of that consolidated business year (excluding one that ceased to have a group tax sharing full controlling interest with the transitioned corporation on the day following that day) are deemed to have received, on that following day, the designation under the relevant item of Article 75-2, paragraph (1) of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of paragraph (11), item (i) of that Article, with the number of months pertaining to that designation as the number of months pertaining to the designation under that item.