一a corporation established within the designated period (excluding a corporation set forth in the following item through item (v)): a business year that includes a day within the designated period;

二a public interest corporation, etc. or an association or foundation without juridical personality that has newly commenced a profit-making business within the designated period (excluding a corporation set forth in item (iv) or (v)): a business year that includes a day within the period from the day on which it commenced that business until the last day of the designated period;

三a public interest corporation, etc. (limited to one that does not conduct a profit-making business) that has come to fall under an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act or a cooperative, etc. prescribed in item (vii) of that Article (referred to as an "ordinary corporation, etc." in item (v), (a), 2.) within the designated period (excluding a corporation set forth in item (v)): a business year that includes a day within the period from the day on which it came so to fall until the last day of the designated period;

四a foreign corporation that has newly come to fall under any of the foreign corporations set forth in Article 141, items (i) through (iii) of the Corporation Tax Act or the foreign corporations set forth in item (iv) of that Article (limited to those having domestic source income set forth in (a) or (b) of that item) within the designated period (excluding a corporation set forth in the following item): a business year that includes a day within the period from the day on which it came so to fall until the last day of the designated period (excluding a business year that began before the first day of the designated period);

五the following corporations: a business year specified by Cabinet Order as equivalent to a business year that includes a day within the period prescribed in the preceding paragraph, or as equivalent to a business year that includes a day within the designated period:

イthe merging corporation, in cases where a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act (limited to one in which the merged corporation prescribed in item (xi) of that Article is the base corporation (meaning the corporation specified by Cabinet Order as being of the largest scale out of that merged corporation and the merging corporation prescribed in item (xii) of that Article pertaining to that qualified merger)) has been carried out within the period subject to taxation (meaning the period specified below for the category of corporation set forth below) of that merged corporation or merging corporation:

（１）a corporation having a business year that includes the first day of the designated period (excluding a corporation set forth in 2.): the period from the first day of the business year of that corporation that begins first on or after that day until the day on which two years have elapsed from that day;

（２）a corporation established within the designated period, a public interest corporation, etc. that has newly commenced a profit-making business within the designated period, a public interest corporation, etc. (limited to one that does not conduct a profit-making business) that has come to fall under an ordinary corporation, etc. within the designated period, and a foreign corporation that has newly come to fall under any of the foreign corporations set forth in Article 141, items (i) through (iii) of the Corporation Tax Act or the foreign corporations set forth in item (iv) of that Article (limited to those having domestic source income set forth in (a) or (b) of that item) within the designated period: the designated period;

ロthe consolidated subsidiary corporation, in cases where, within the period of the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act that includes a day within the period subject to taxation prescribed in (a) of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the approval under Article 4-2 of that Act has been rescinded for that consolidated subsidiary corporation pursuant to the provisions of Article 4-5, paragraph (1) or (2) of that Act.