Supplementary Provisions, Article 9Special Provisions on the Tax Base of Enterprise Tax

①With regard to the application of Article 72-21, paragraph (1) to a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, solely for the enterprise tax for each business year beginning during the period from April 1, 2004 through March 31, 2029, in Article 72-21, paragraph (1), the phrase "the sum of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act and the amount obtained by deducting the total of the amounts set forth in items (ii) and (iii) for past business years from the total of the amounts set forth in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years"), adding to this the amount set forth in item (i) during that business year, and subtracting from this the amount set forth in item (iii) during that business year" is deemed to be replaced with "the amount obtained by multiplying the amount of stated capital by two". In this case, the provisions of Article 72-21, paragraph (2) do not apply.

②With regard to the application of Article 72-21, paragraph (1) to a successor bank prescribed in Article 2, paragraph (13) of the Deposit Insurance Act and an agreement bank prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions of that Act, solely for the enterprise tax for each business year beginning during the period from April 1, 2004 through March 31, 2029, in Article 72-21, paragraph (1), the phrase "the sum of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting the total of the amounts set forth in items (ii) and (iii) for past business years from the total of the amounts set forth in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years"), adding to this the amount set forth in item (i) during that business year, and subtracting from this the amount set forth in item (iii) during that business year" is deemed to be replaced with "the amount specified by Cabinet Order prescribed in Article 5, paragraph (1) of the Banking Act (Act No. 59 of 1981)". In this case, the provisions of Article 72-21, paragraph (2) do not apply.

③With regard to the calculation of the tax base of the capital levy of enterprise tax for New Kansai International Airport Company, Ltd. and the designated company prescribed in Article 12, paragraph (1), item (i) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport, solely for the enterprise tax for each business year beginning during the period from April 1, 2012 through March 31, 2029, an amount obtained by multiplying the amount of stated capital, etc. for each business year (where there is an amount to be deducted pursuant to Article 72-21, paragraph (6) or Article 72-22, paragraph (1) or (2), the amount after deducting it; the same applies hereinafter in this paragraph through paragraph (6)) by 5/6 is to be deducted from that amount of stated capital, etc. In this case, with regard to the application of Article 72-21, paragraph (7), in that paragraph, the phrase "the preceding paragraph or paragraph (1) or (2) of the following Article" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article, or Article 9, paragraph (3) of the Supplementary Provisions".

④With regard to the calculation of the tax base of the capital levy of enterprise tax for the designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport, solely for the enterprise tax for each business year beginning during the period from April 1, 2004 through March 31, 2029, an amount obtained by multiplying the amount of stated capital, etc. for each business year by 2/3 is to be deducted from that amount of stated capital, etc. In this case, with regard to the application of Article 72-21, paragraph (7), in that paragraph, the phrase "the preceding paragraph or paragraph (1) or (2) of the following Article" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article, or Article 9, paragraph (4) of the Supplementary Provisions".

⑤With regard to the calculation of the tax base of the capital levy of enterprise tax for the specified railway operator prescribed in Article 7, paragraph (1) of the Act on Special Measures concerning Comprehensive Advancement of Housing Development and Railway Construction in Metropolitan Areas, solely for the enterprise tax for each business year beginning during the period from April 1, 2004 through March 31, 2029, an amount obtained by multiplying the amount of stated capital, etc. for each business year by 2/3 is to be deducted from that amount of stated capital, etc. In this case, with regard to the application of Article 72-21, paragraph (7), in that paragraph, the phrase "the preceding paragraph or paragraph (1) or (2) of the following Article" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article, or Article 9, paragraph (5) of the Supplementary Provisions".

⑥With regard to the calculation of the tax base of the capital levy of enterprise tax for the Trans-Tokyo Bay Highway construction operator prescribed in Article 2, paragraph (1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986), solely for the enterprise tax for each business year beginning during the period from April 1, 2004 through March 31, 2029, an amount calculated by multiplying the amount of stated capital, etc. for each business year by the ratio of the amount set forth in item (ii) to the amount set forth in item (i) is to be deducted from that amount of stated capital, etc. In this case, with regard to the application of Article 72-21, paragraph (7), in that paragraph, the phrase "the preceding paragraph or paragraph (1) or (2) of the following Article" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article, or Article 9, paragraph (6) of the Supplementary Provisions".

⑦The revenue for each business year referred to in Article 72-12, item (iv) in the following cases of a corporation conducting an electricity supply business is, solely for the enterprise tax for each business year beginning during the period from April 1, 2000 through March 31, 2029 and notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting the amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph:

⑧With regard to the calculation of the tax base of enterprise tax for a life insurance company prescribed in Article 2, paragraph (3) of the Insurance Business Act and a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, for the time being, the premium income for each business year based on an insurance contract that the life insurance company or foreign life insurance company, etc. concludes with the Welfare and Medical Service Agency, Independent Administrative Agency pursuant to Article 12, paragraph (4) of the Act on the Welfare and Medical Service Agency, Independent Administrative Agency (Act No. 166 of 2002) is to be deducted from the premium income for each business year referred to in Article 72-24-2, paragraph (2), item (i) pertaining to that life insurance company or foreign life insurance company, etc.

⑨The revenue for each business year referred to in Article 72-12, item (iv) in the case where a corporation conducting a gas supply business (meaning the gas pipeline supply business prescribed in Article 72-2, paragraph (1), item (ii) and the specified gas supply business prescribed in item (iv) of that paragraph; the same applies hereinafter in this paragraph) supplies gas by receiving the wheeling service prescribed in Article 2, paragraph (4) of the Gas Business Act from another corporation conducting a gas supply business that is subject to enterprise tax on revenue is, solely for the enterprise tax for each business year beginning during the period from April 1, 2008 through March 31, 2028 and notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting, from the revenue calculated pursuant to that paragraph, the portion of the revenue pertaining to the supply of that gas that is specified by Cabinet Order.

⑩With regard to the application of Article 72-21, paragraph (1) to the Regional Economy Vitalization Corporation of Japan, solely for the enterprise tax for each business year beginning during the period from April 1, 2009 through March 31, 2029, in that paragraph, the phrase "the sum of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting the total of the amounts set forth in items (ii) and (iii) for past business years from the total of the amounts set forth in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years"), adding to this the amount set forth in item (i) during that business year, and subtracting from this the amount set forth in item (iii) during that business year" is deemed to be replaced with "the amount specified by Cabinet Order prescribed in Article 5, paragraph (1) of the Banking Act (Act No. 59 of 1981)". In this case, the provisions of paragraph (2) of that Article do not apply.

⑪With regard to the application of Article 72-21, paragraph (1) to the Great East Japan Earthquake Business Revitalization Support Corporation, solely for the enterprise tax for each business year beginning during the period from April 1, 2011 through March 31, 2031, in that paragraph, the phrase "the sum of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting the total of the amounts set forth in items (ii) and (iii) for past business years from the total of the amounts set forth in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years"), adding to this the amount set forth in item (i) during that business year, and subtracting from this the amount set forth in item (iii) during that business year" is deemed to be replaced with "the amount specified by Cabinet Order prescribed in Article 5, paragraph (1) of the Banking Act (Act No. 59 of 1981)". In this case, the provisions of paragraph (2) of that Article do not apply.

⑫With regard to the calculation of the tax base of the value-added levy of enterprise tax for the corporations listed in Article 72-2, paragraph (1), item (i), (a) and item (iii), (a) and the corporations conducting the business listed in item (iv) of that paragraph (limited to cases where these corporations fall under the specified corporation prescribed in Article 42-12-5, paragraph (4), item (iv) of the Act on Special Measures Concerning Taxation), solely for the enterprise tax for each business year beginning during the period from April 1, 2022 through March 31, 2027 (excluding the establishment business year prescribed in Article 42-12-5, paragraph (4), item (i) of that Act, the business year that includes the day of dissolution (excluding dissolution by merger) and each business year in liquidation; the same applies hereinafter in this paragraph), if the ratio of the amount obtained by deducting the continuing employee comparison salaries, etc. payment amount of the corporation prescribed in item (vi) of that paragraph from the continuing employee salaries, etc. payment amount of the corporation prescribed in item (v) of Article 42-12-5, paragraph (4) of that Act to that continuing employee comparison salaries, etc. payment amount is 4/100 or more (where, at the end of that business year, the amount of stated capital or the amount of capital contributions of the corporation is 1 billion yen or more and the number of employees regularly employed by the corporation is 1,000 or more, limited to cases specified by Cabinet Order as those in which the corporation has made public the matters specified by Cabinet Order, such as its policy on raising the amount of salaries, etc. paid prescribed in item (iii) of that paragraph and its policy on building appropriate relationships with business partners such as the small and medium-sized contractors prescribed in Article 2, paragraph (5) of the Act on the Promotion of Small and Medium-Sized Contractor Enterprises (Act No. 145 of 1970)), an amount calculated by multiplying the credit-eligible increase in salaries, etc. paid to employees of the corporation prescribed in Article 42-12-5, paragraph (4), item (vii) of the Act on Special Measures Concerning Taxation by the ratio calculated by dividing the amount obtained by deducting the employment stability deduction amount prescribed in Article 72-20, paragraph (2) from the remuneration and salary amount for each business year prescribed in Article 72-15, paragraph (1) by that remuneration and salary amount is to be deducted from the value added for each business year.

⑬With respect to the calculation of the tax base of the value-added levy of enterprise tax for corporations listed in Article 72-2, paragraph (1), item (i), (a) and item (iii), (a) and corporations that conduct the business listed in item (iv) of that paragraph (limited to cases where these corporations fall under a small and medium sized enterprise, etc. prescribed in Article 42-12-5, paragraph (2) of the Act on Special Measures Concerning Taxation), limited to enterprise tax for each business year beginning during the period from April 1, 2025 through March 31, 2027 (excluding business years to which the preceding paragraph applies, the establishment business year prescribed in Article 42-12-5, paragraph (4), item (i) of that Act, the business year including the date of dissolution (excluding dissolution by merger), and each business year in liquidation; the same applies hereinafter in this paragraph), where the ratio of the amount obtained by deducting the comparison amount of salaries, etc. paid to employees of the corporation prescribed in Article 42-12-5, paragraph (4), item (ix) of that Act from the amount of salaries, etc. paid to employees of the corporation prescribed in item (viii) of that paragraph to that comparison amount of salaries, etc. paid to employees is 1.5 percent or more, the amount calculated by multiplying the credit-eligible increase in salaries, etc. paid to employees of the corporation prescribed in item (vii) of that paragraph by the ratio calculated by dividing the amount obtained by deducting the employment stability deduction amount prescribed in Article 72-20, paragraph (2) from the remuneration and salary amount for each business year prescribed in Article 72-15, paragraph (1) by that remuneration and salary amount is to be deducted from the value added for each business year.

⑭With respect to the application of the preceding two paragraphs to a corporation that, based on a worker dispatch contract or mariner dispatch contract prescribed in Article 26, paragraph (1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (hereinafter in this paragraph referred to as the "Worker Dispatching Act") or Article 66, paragraph (1) of the Mariners' Employment Security Act, has provided worker dispatch (meaning worker dispatch prescribed in Article 2, item (i) of the Worker Dispatching Act) or mariner dispatch (meaning mariner dispatch prescribed in Article 6, paragraph (13) of the Mariners' Employment Security Act), "credit-eligible increase in salaries, etc. paid to employees" in those provisions is deemed to be replaced with "credit-eligible increase in salaries, etc. paid to employees, multiplied by the ratio calculated by dividing the remuneration and salary amount for each business year prescribed in Article 72-15, paragraph (1) by the total of that remuneration and salary amount and the amount obtained by multiplying by 75 percent the amount received in each business year, from the person who received the provision of services of the worker dispatch (meaning worker dispatch prescribed in Article 2, item (i) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers; the same applies hereinafter in this paragraph) or the mariner dispatch (meaning mariner dispatch prescribed in Article 6, paragraph (13) of the Mariners' Employment Security Act; the same applies hereinafter in this paragraph), as consideration for that worker dispatch or mariner dispatch (limited to the amount included in the amount of gross profits in calculating the income for corporation tax for that business year) (where that amount exceeds the total amount prescribed in Article 72-15, paragraph (1) relating to the dispatched workers (meaning dispatched workers prescribed in Article 2, item (ii) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers) concerning that worker dispatch or the dispatched mariners (meaning dispatched mariners prescribed in Article 6, paragraph (14) of the Mariners' Employment Security Act) concerning that mariner dispatch, that total amount)".

⑮With respect to the application of paragraphs (12) and (13) to a corporation that conducts both a business not subject to enterprise tax or a business listed in Article 72-2, paragraph (1), item (ii) (hereinafter in this paragraph referred to as "businesses not subject to enterprise tax, etc.") and a business other than businesses not subject to enterprise tax, etc., "credit-eligible increase in salaries, etc. paid to employees" in those provisions is deemed to be replaced with "credit-eligible increase in salaries, etc. paid to employees, multiplied by the ratio calculated by dividing the portion of the amount of salaries, etc. paid to employees prescribed in Article 42-12-5, paragraph (4), item (vii), (a) of the Act on Special Measures Concerning Taxation that relates to businesses other than the businesses not subject to enterprise tax, etc. prescribed in paragraph (15) (hereinafter in this paragraph referred to as the "specified amount of salaries, etc. paid to employees") (where it is difficult to calculate the specified amount of salaries, etc. paid to employees, the amount calculated as provided by Cabinet Order is deemed to be the specified amount of salaries, etc. paid to employees of the corporation) by that amount of salaries, etc. paid to employees".

⑯Paragraph (12) (including as applied with terms replaced pursuant to the preceding two paragraphs; the same applies hereinafter in this paragraph) and paragraph (13) (including as applied with terms replaced pursuant to the preceding two paragraphs; the same applies hereinafter in this paragraph) apply only where a document specified by Order of the Ministry of Internal Affairs and Communications that states the credit-eligible increase in salaries, etc. paid to employees that is subject to deduction under paragraph (12) or (13) (hereinafter in this paragraph referred to as the "deduction-eligible amount"), the amount to be deducted and the details concerning the calculation of that amount is attached to the return under Article 72-25, paragraph (8) or (11), the proviso to Article 72-26, paragraph (1), or Article 72-28, paragraph (1) (including, where an amended return under Article 72-31, paragraph (2) or (3) that increases the amount deducted under paragraph (12) or (13), or a written request for reassessment under Article 20-9-3, paragraph (3), is submitted, that amended return or written request for reassessment). In this case, the deduction-eligible amount that serves as the basis for calculating the amount to be deducted under paragraph (12) or (13) is limited to the deduction-eligible amount stated in that document.

⑰With respect to the application of Article 72-21, paragraph (1) to the Private Finance Initiative Promotion Corporation of Japan, limited to enterprise tax for each business year beginning during the period from April 1, 2017 through March 31, 2027, "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years") the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in that paragraph is deemed to be replaced with "the amount obtained by deducting, from the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years") the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year, the amount obtained by multiplying that total amount by 17/20 for a business year beginning during the period from April 1, 2022 through March 31, 2023, 4/5 for a business year beginning during the period from April 1 of the same year through March 31, 2024, 7/10 for a business year beginning during the period from April 1 of the same year through March 31, 2025, 3/5 for a business year beginning during the period from April 1 of the same year through March 31, 2026, and 1/2 for a business year beginning during the period from April 1 of the same year through March 31, 2027, respectively". In this case, Article 72-21, paragraph (2) does not apply.

⑱Where a certified business operator implementing decommissioning, etc. prescribed in Article 55-3, paragraph (1) of the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011) receives from a retail electricity business operator prescribed in Article 2, paragraph (1), item (iii) of the Electricity Business Act or a general electricity transmission and distribution utility prescribed in item (ix) of that paragraph payment of an amount equivalent to the money to be reserved as the decommissioning, etc. reserve fund under Article 55-3, paragraph (1) of the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act, the revenue for each business year referred to in Article 72-12, item (iv) is, limited to enterprise tax for each business year beginning during the period from April 1, 2017 through March 31, 2027, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.

⑲Where a corporation that conducts an electricity supply business receives, via the wholesale electricity exchange prescribed in Article 97, paragraph (1) of the Electricity Business Act, the supply of electricity that the corporation itself supplied, and supplies that electricity, the revenue for each business year referred to in Article 72-12, item (iv) is, limited to enterprise tax for each business year beginning during the period from April 1, 2018 through March 31, 2027, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.

⑳Where a specified absorption-type split company (meaning a person who was a general electricity utility prescribed in Article 2, paragraph (1), item (ii) or a wholesale electricity utility prescribed in item (iv) of that paragraph of the Electricity Business Act prior to its amendment by Article 1 of the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014), and who carries out an absorption-type split pursuant to Article 757 of the Companies Act during the period from June 24, 2015 through April 1, 2020 (hereinafter in this paragraph referred to as the "specified period"), being the absorption-type split company prescribed in Article 758, item (i) of that Act; the same applies hereinafter in this paragraph) or a specified absorption-type split successor company (meaning an absorption-type split successor company prescribed in Article 757 of the Companies Act that succeeds, within the specified period pursuant to Article 757 of the Companies Act, from the specified absorption-type split company all or part of the rights and obligations that the specified absorption-type split company has in relation to its business and that operates any of the retail electricity business prescribed in Article 2, paragraph (1), item (ii) of the Electricity Business Act, the general electricity transmission and distribution business prescribed in item (viii) of that paragraph, the power transmission business prescribed in item (x) of that paragraph or the power generation business prescribed in item (xiv) of that paragraph (limited to a stock company all of whose issued shares have been held continuously since its establishment by the specified absorption-type split company); the same applies hereinafter in this paragraph) carries out, among the transactions between the specified absorption-type split company and the specified absorption-type split successor company (including, where the specified absorption-type split company has caused two or more specified absorption-type split successor companies to succeed to all or part of its rights and obligations relating to its business, transactions with each of those specified absorption-type split successor companies), those specified by Order of the Ministry of Internal Affairs and Communications as necessary for ensuring a stable supply of electricity, the revenue for each business year referred to in Article 72-12, item (iv) is, limited to enterprise tax for each business year beginning during the period from April 1, 2019 through March 31, 2029, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.

（二十一）Where a general electricity transmission and distribution utility prescribed in Article 2, paragraph (1), item (ix) of the Electricity Business Act (hereinafter in this paragraph referred to as a "general electricity transmission and distribution utility") pays to a power generation business operator prescribed in item (xv) of that paragraph that is specified by Order of the Ministry of Internal Affairs and Communications the amount specified by Order of the Ministry of Internal Affairs and Communications as the amount equivalent to the money required for compensation for nuclear damage prescribed in Article 2, paragraph (2) of the Act on Compensation for Nuclear Damage (Act No. 147 of 1961) and the amount specified by Order of the Ministry of Internal Affairs and Communications as the amount equivalent to the money required for the decommissioning of nuclear power generation structures prescribed in Article 106, paragraph (1) of the Electricity Business Act, or a distribution business operator prescribed in item (xi)-3 of that paragraph of the Electricity Business Act pays these amounts to a general electricity transmission and distribution utility specified by Order of the Ministry of Internal Affairs and Communications, the revenue for each business year referred to in Article 72-12, item (iv) is, limited to enterprise tax for each business year beginning during the period from April 1, 2020 through March 31, 2030, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.

（二十二）Where a specified absorption-type split company (meaning a person who, as of August 13, 2020, was a general gas pipeline service operator prescribed in Article 2, paragraph (6) of the Gas Business Act that satisfies the requirements specified by the Cabinet Order prescribed in Article 54-2 of that Act, such as that the scale of the totality of pipelines used for the general gas pipeline service business prescribed in Article 2, paragraph (5) of that Act (hereinafter in this paragraph referred to as the "general gas pipeline service business") is equal to or more than the scale specified by the Cabinet Order prescribed in Article 54-2 of that Act, and who carries out an absorption-type split pursuant to Article 757 of the Companies Act during the period from that date through April 1, 2022 (hereinafter in this paragraph referred to as the "specified period"), being the absorption-type split company prescribed in Article 758, item (i) of that Act; the same applies hereinafter in this paragraph) or a specified absorption-type split successor company (meaning an absorption-type split successor company prescribed in Article 757 of the Companies Act that succeeds, within the specified period pursuant to Article 757 of the Companies Act, from the specified absorption-type split company all or part of the rights and obligations that the specified absorption-type split company has in relation to its business and that operates any of the gas retail business prescribed in Article 2, paragraph (2) of the Gas Business Act, the general gas pipeline service business, or the gas manufacturing business prescribed in Article 2, paragraph (9) of the Gas Business Act (limited to a stock company all of whose issued shares have been held continuously since its establishment by the specified absorption-type split company); the same applies hereinafter in this paragraph) carries out, among the transactions between the specified absorption-type split company and the specified absorption-type split successor company (including, where the specified absorption-type split company has caused two or more specified absorption-type split successor companies to succeed to all or part of its rights and obligations relating to its business, transactions with each of those specified absorption-type split successor companies), those specified by Order of the Ministry of Internal Affairs and Communications as necessary for ensuring a stable supply of gas, the revenue for each business year referred to in Article 72-12, item (iv) is, limited to enterprise tax for each business year beginning during the period from April 1, 2022 through March 31, 2027, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.

（二十三）With respect to the application of Article 72-21, paragraphs (1) and (2) to the Japan Green Investment Corporation for Carbon Neutrality, limited to enterprise tax for each business year beginning during the period from April 1, 2023 through March 31, 2028, "the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and" in paragraph (1) of that Article is deemed to be replaced with "the amount obtained by deducting the amount of the government's capital contribution under Article 36-6 of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998) from the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and", in paragraph (2) of that Article, "the amount of capital contributions, as of the last day of each business year, the amount of stated capital" with "the amount obtained by deducting the amount of the government's capital contribution under Article 36-6 of the Act on Promotion of Global Warming Countermeasures from the amount of capital contributions, as of the last day of each business year, the amount of stated capital", and "the amount of capital contributions, as of the last day of each business year." with "the amount obtained by deducting the amount of the government's capital contribution under Article 36-6 of that Act from the amount of capital contributions, as of the last day of each business year."

（二十四）Where a corporation that conducts an electricity supply business pays consideration for the operations listed in Article 28-40, paragraph (1), item (v) of the Electricity Business Act to the Organization for Cross-regional Coordination of Transmission Operators, Japan, and the Organization for Cross-regional Coordination of Transmission Operators, Japan pays consideration for securing electricity supply capacity, funded by an amount equivalent to that consideration, to another corporation that conducts an electricity supply business and is subject to enterprise tax on revenue, the revenue for each business year referred to in Article 72-12, item (iv) of the corporation that pays the consideration for those operations is, limited to enterprise tax for each business year beginning during the period from April 1, 2024 through March 31, 2027, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.

（二十五）With respect to the application of Article 72-21, paragraphs (1) and (2) to a selected business operator prescribed in Article 63, paragraph (2), item (vii) of the Act on Facilitation of Information Processing (Act No. 90 of 1970), limited to enterprise tax for each business year ending during the period from the effective date of the Act Partially Amending the Act on Facilitation of Information Processing and the Act on Special Accounts (Act No. 30 of 2025) through December 31, 2026, "the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and" in Article 72-21, paragraph (1) is deemed to be replaced with "the amount obtained by deducting from the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year the amount obtained by multiplying by one half the amount invested as initiative funds (meaning the initiative funds prescribed in Article 47, paragraph (1), item (xiii) of the Act on Facilitation of Information Processing (Act No. 90 of 1970); hereinafter in the following paragraph referred to as "initiative funds") by the Innovation Platform Agency, Japan during the period from the effective date of the Act Partially Amending the Act on Facilitation of Information Processing and the Act on Special Accounts (Act No. 30 of 2025) through June 30, 2026 (hereinafter in the following paragraph referred to as the "specified period"), and", and "the amount of capital contributions" in Article 72-21, paragraph (2) with "the amount obtained by deducting from the amount of capital contributions the amount obtained by multiplying by one half the amount invested as initiative funds by the Innovation Platform Agency, Japan during the specified period".

（二十六）Where a general electricity transmission and distribution utility prescribed in Article 2, paragraph (1), item (ix) of the Electricity Business Act (hereinafter in this paragraph referred to as a "general electricity transmission and distribution utility") pays, to another general electricity transmission and distribution utility or a power transmission business operator prescribed in item (xi) of that paragraph, that is specified by Order of the Ministry of Internal Affairs and Communications as a person who carries out the development or renewal (hereinafter in this paragraph referred to as "development, etc. of interregional interconnection lines") of electric facilities (meaning electric facilities prescribed in Article 2, paragraph (1), item (xviii) of the Electricity Business Act) listed in Article 28-48, paragraph (2), item (i) of the Electricity Business Act that are provided for in the wide-area grid development plan prescribed in paragraph (1) of that Article, an amount specified by Order of the Ministry of Internal Affairs and Communications as the amount equivalent to the costs necessary for the development, etc. of interregional interconnection lines, the revenue for each business year referred to in Article 72-12, item (iv) of the general electricity transmission and distribution utility that makes that payment is, limited to enterprise tax for each business year beginning during the period from April 1, 2026 through March 31, 2029, notwithstanding Article 72-24-2, paragraph (1), the amount obtained by deducting an amount specified by Cabinet Order from the revenue calculated pursuant to that paragraph.