一the calculation of the unused credit limit for national tax or the unused credit limit for local tax prescribed in Article 224, paragraph (4) or paragraph (5) (Maximum Carry-Over Credit, etc.) of the Order (hereinafter referred to as the "unused credit limit" in this paragraph) or the amount exceeding the credit limit prescribed in paragraph (6) of the same Article (hereinafter referred to as the "amount exceeding the credit limit" in this paragraph) for the year;

二the calculation of the unused credit limit or the amount exceeding the credit limit for each of the three years leading up to and including the year prior to the relevant year (where those amounts differ from the amounts indicated, as the unused credit limit or the amount exceeding the credit limit for the relevant year, in the documents under Article 95, paragraph (11) of the Act that are attached to the return, etc. prescribed in paragraph (10) of the same Article for each of those years, the lower of those amounts and the indicated amounts);

三the calculation of the amount, out of the unused portion within the maximum creditable amount or the amount exceeding the maximum creditable amount set forth in the preceding item, that is deemed not to exist pursuant to the provisions of Article 224, paragraph (3), or Article 225, paragraph (3) or paragraph (4) (Amount of Creditable Foreign Income Tax to Be Carried Over, etc.) of the Order, and the amount that remains after deducting the portion deemed not to exist from the unused portion within the maximum creditable amount or the amount exceeding the maximum creditable amount;

四the calculation of the maximum carry-over credit prescribed in Article 95, paragraph (2) of the Act (referred to as the "maximum carry-over credit" in item (i) of the following paragraph) or the carry-over, credit-eligible foreign income taxes prescribed in paragraph (3) of the same Article (referred to as the "carry-over, credit-eligible foreign income taxes" in item (i) of the following paragraph), calculated based on the amount exceeding the credit limit or the unused credit limit for the year and the remaining amount prescribed in the preceding item.

一the credit limit prescribed in Article 95, paragraph (1) of the Act for each year on or after the earliest of the years relating to the maximum carry-over credit or the carry-over, credit-eligible foreign income taxes (referred to as "each year relating to the maximum carry-over credit, etc." in the following item);

二the amount of credit-eligible foreign income tax that became payable in each year relating to the maximum carry-over credit, etc. (where the provisions of Article 95, paragraph (9) of the Act applied in each year relating to the maximum carry-over credit, etc., the amount after the deduction prescribed in Article 226, paragraph (1) (Special Provisions on Cases Wherein Foreign Income Tax Was Reduced) of the Order).

一a document stating the content of the transactions attributable to a foreign office or similar establishment (meaning the foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) of the Act; the same applies in this Article and the following Article) of a Resident prescribed in Article 95, paragraph (12) of the Act (hereinafter referred to as an "external transaction attributed to a foreign office or similar establishment" in this Article);

二a document stating the details of the assets used in an external transaction attributed to a foreign office or similar establishment by the foreign office or similar establishment and the place of business or similar place (meaning the place of business or similar place prescribed in Article 95, paragraph (4), item (i) of the Act; the same applies in this Article and the following Article) of a Resident referred to in Article 95, paragraph (12) of the Act, and the details of the liabilities pertaining to that external transaction attributed to a foreign office or similar establishment;

三a document stating matters concerning the functions (meaning human functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to the external transaction attributed to a foreign office or similar establishment due to fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), human functions relating to the attribution of assets, and other functions; the same applies in the following item) that the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (12) of the Act perform in the external transaction attributed to a foreign office or similar establishment, and the risk related to those functions;

四a document stating the departments related to the functions performed in the external transaction attributed to a foreign office or similar establishment by the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (12) of the Act, and the content of the business of those departments.

一an order form, contract, delivery note, receipt, estimate or other document equivalent thereto, or a document corresponding to any of these, or a copy thereof, that states the transfer of assets, provision of services or other facts falling under an internal dealing (meaning the internal dealing prescribed in Article 95, paragraph (4), item (i) of the Act; hereinafter referred to as an "internal dealing" in this Article) between the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act;

二a document stating the details of the assets used in an internal dealing by the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act, and the details of the liabilities pertaining to that internal dealing;

三a document stating matters concerning the functions (meaning human functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to the internal dealing due to fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), human functions relating to the attribution of assets, and other functions; the same applies in the following item) that the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act perform in the internal dealing, and the risk related to those functions;

四a document stating the departments related to the functions performed in the internal dealing by the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act, and the content of the business of those departments.

五a document certifying that other facts related to an internal dealing (meaning the transfer of assets, provision of services or other facts that arose in connection with an internal dealing) have arisen.