Article 53, paragraph (23), item (i)

a domestic corporation that has received a refund of a corporation tax amount pursuant to Article 80 of the Corporation Tax Act: the refundedfrom the corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "domestic corporation's refunded corporation tax eligible for deduction") is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy to be filed and paid under paragraph (1), (34) or (35)that is the tax base of the corporation tax levy to be paid through filing and payment under paragraph (1), (34) or (35), the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as "domestic corporation's refunded corporation tax eligible for deduction") is to be deducted, 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 domestic corporation's refunded corporation tax eligible for deduction 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;