Article 53, paragraph (13)

With respect to a corporation under thean obligation to submitfile a return forconcerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is appliedapplies) or Article 74, paragraph (1) of that Act, ifwhere there is an amount of income subject to group tax sharing (meaning the amount of income subject to group tax sharing prescribed in Article 64-5, paragraph (3) of that Act that has been included in the amount of gross profits pursuant to that paragraph; the same applies in the following paragraph through paragraph (16)) arising in a business year that began within 10 years before the first day of the relevant business year, then, in calculating start date of the business year in question, then, for the calculation of the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporationthat the corporation is to pay, notwithstanding paragraph (1), (34) or (35), the deductible group-adjusted income adjustment amount adjustment amount for income subject to group tax sharing is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating tofor the computation period of the tax base of the corporation tax amount to be filed and paidpaid through filing and payment under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respectwhere an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deductingsubtracting the amount specified by Cabinet Order). In this case, the deductible group-adjusted income adjustment amount adjustment amount for income subject to group tax sharing is limited to the amount that hascould not beenbe deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.