①The remuneration and salary amount for each business year in the preceding Article is the total of the amounts listed in the following items (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid out in that business year):

②Where a corporation, under a staffing contract or mariner dispatching contract prescribed in Article 26, paragraph (1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985; hereinafter in this paragraph referred to as the "Worker Dispatching Act") or Article 66, paragraph (1) of the Mariners' Employment Security Act (Act No. 130 of 1948), has received the provision of services of worker dispatch (meaning worker dispatch prescribed in Article 2, item (i) of the Worker Dispatching Act; the same applies hereinafter in this paragraph) or mariner dispatching (meaning mariner dispatching prescribed in Article 6, paragraph (13) of the Mariners' Employment Security Act; the same applies hereinafter in this paragraph), or has carried out worker dispatch or mariner dispatching, then notwithstanding the provisions of the preceding paragraph, the amount specified in the relevant item in accordance with the category of corporations listed in the following items is the remuneration and salary amount of that corporation:

①The net interest paid for each business year in Article 72-14 is the amount obtained by deducting from the total amount of the amounts of interest paid for each business year (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year) the total amount of the amounts of interest received for each business year (limited to those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the former total amount.

②The interest paid in the preceding paragraph means interest on debts that a corporation pays in each business year (including those specified by Cabinet Order as similar thereto).

③The interest received in paragraph (1) means interest that a corporation receives in each business year (including those specified by Cabinet Order as similar thereto).

①The net rent paid for each business year in Article 72-14 is the amount obtained by deducting from the total amount of the rent paid for each business year (meaning, of the rent paid, those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year) the total amount of the rent received for each business year (meaning, of the rent received, those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the former total amount.

②The rent paid in the preceding paragraph means the amount (including those specified by Cabinet Order as similar thereto) that a corporation is to pay as consideration for a right of lease of land or a house (meaning a dwelling, store, factory, warehouse or other building; the same applies hereinafter in this paragraph) (including structures and ancillary facilities that serve a function integrally with them; the same applies hereinafter in this paragraph) (excluding one relating to a lease transaction prescribed in Article 64-2, paragraph (3) of the Corporation Tax Act), a superficies right, emphyteusis or any other right for the purpose of the use or profit of land or a house, the duration of which is one month or more (hereinafter in this paragraph and the following paragraph referred to as a "right of lease, etc.") (including those specified by Cabinet Order as consideration for the provision of services relating to that right of lease, etc.; the same applies in the following paragraph), in each business year on or after the business year in which the contract relating to that right of lease, etc. was concluded.

③The rent received in paragraph (1) means the amount (including those specified by Cabinet Order as similar thereto) that a corporation is to receive as consideration for a right of lease, etc. in each business year on or after the business year in which the contract relating to that right of lease, etc. was concluded.

①The single-year profit or loss for each business year in Article 72-14 is to be calculated as specified in the relevant item, in accordance with the category of corporations listed in the following items:

②In calculating the single-year profit or loss for each business year in Article 72-14 pursuant to the preceding paragraph, the calculation is not to be made in accordance with the rules of Article 27, Article 57, Article 57-2, Article 59, paragraph (5), Article 64-5 and Article 64-8 of the Corporation Tax Act, and Article 55 (excluding the portion relating to those specified by Cabinet Order among the specified shares, etc. prescribed in paragraphs (1) and (8) of that Article), Article 59-2 and Article 66-5-3 (excluding the portion relating to paragraph (2)) of the Act on Special Measures Concerning Taxation.

The tax base of the value-added levy for a corporation that has its principal office or place of business in the area of application of this Act (hereinafter in this Section referred to as a "domestic corporation") and has a place specified by Cabinet Order where its business is conducted outside the area of application of this Act (hereinafter in this Section referred to as a "specified domestic corporation") is the amount obtained by deducting the value added attributable to business outside the area of application of this Act from the total amount of value added of the business of that specified domestic corporation. In this case, if it is difficult to calculate the value added attributable to business outside the area of application of this Act, the amount calculated as specified by Cabinet Order is deemed to be the value added attributable to the business of that specified domestic corporation outside the area of application of this Act.

①In calculating the tax base for the value-added levy of a corporation whose ratio of the remuneration and salary amount for the business year to the income allocation amount for the business year exceeds 70 percent, the employment stability deduction amount is to be deducted from the value added for the business year (where there is an amount to be deducted under the preceding Article, the amount after deducting it).

②The employment stability deduction amount in the preceding paragraph is the amount obtained by deducting, from the remuneration and salary amount for the business year, the amount obtained by multiplying the income allocation amount for the business year by 70 percent.

③The income allocation amount or remuneration and salary amount for the business year in the preceding two paragraphs is, for a specified domestic corporation, the amount obtained by deducting the income allocation amount or remuneration and salary amount attributable to business outside the area where this Act is enforced, respectively, from the total amount of the income allocation amount or remuneration and salary amount of the business of that specified domestic corporation. In this case, where the latter part of the preceding Article applies to that specified domestic corporation, the amount calculated as provided by Cabinet Order is deemed to be the income allocation amount or remuneration and salary amount of that specified domestic corporation attributable to business outside the area where this Act is enforced.