①Where, at the end of each business year (hereinafter referred to in this paragraph as an "adjustment business year") after a business year of a domestic corporation in which the provisions listed in the left-hand column of an item of the following table (hereinafter referred to in this paragraph as the "tax credit provisions") were applied (limited to one that ends on the day of the end of the business year of the group tax sharing parent corporation pertaining to that domestic corporation; hereinafter referred to in this paragraph as the "business year of application"), the amount of deficit before group tax sharing (meaning the amount of deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of the Corporation Tax Act, excluding that deemed not to exist pursuant to the provisions of Article 64-6 of that Act; hereinafter the same applies in this paragraph and the following paragraph) incurred in the business year of any of the other group tax sharing corporations (meaning other domestic corporations having a group tax sharing full controlling interest with that domestic corporation as of the day of the end of that business year of application of that domestic corporation (hereinafter referred to in this paragraph as the "base date"); hereinafter the same applies in this paragraph) that ends on the base date (hereinafter referred to in this paragraph as the "other applicable business year") exceeds the amount stated as the amount of deficit before group tax sharing in the documents attached to the tax return, etc. of that other group tax sharing corporation for that other applicable business year (limited to the case where any part of the amount of that excess (hereinafter referred to in this paragraph as the "group tax sharing deficit shortfall amount") is based on accounting that disguised facts; hereinafter referred to in this paragraph as the "case of an excessive return"), or where there is an amount stated as the amount of deficit before group tax sharing in the documents attached to the tax return, etc. (limited to a return filed after the due date) of any of the other group tax sharing corporations for the other applicable business year (hereinafter referred to in this paragraph as the "amount of loss stated in a late return") (hereinafter referred to in this paragraph as the "case of a loss stated in a late return"), if there is a total (hereinafter referred to in this paragraph as the "amount to be added as an adjustment") of the portions of the amount deducted from the amount of corporation tax on income for that business year of application pursuant to the tax credit provisions (hereinafter referred to in this paragraph as the "amount of deduction") up to the amount obtained by deducting the tax credit margin (meaning, where that amount of deduction is less than the amount listed in the right-hand column of that item for that business year of application, the amount of the shortfall) from the amount calculated by multiplying the tax amount equivalent to the group tax sharing deficit shortfall (meaning the amount of corporation tax that would be calculated if the amount calculated by multiplying the total of the group tax sharing deficit shortfall amounts or amounts of loss stated in a late return pertaining to the other group tax sharing corporations (limited to those pertaining to the case of an excessive return or the case of a loss stated in a late return) by the deficit allocation ratio (meaning the ratio prescribed in Article 64-5, paragraph (2) of that Act for that business year of application of that domestic corporation, to which the provisions of paragraph (5) of that Article have been applied, in the case where the provisions of that paragraph were deemed not to apply to those other group tax sharing corporations) were deemed to be the amount of income of that domestic corporation for that business year of application and the provisions of Article 66 of that Act and the provisions of Article 67-2 and Article 68 were applied to that amount of income) by the percentage listed in the middle column of that item (where, if the provisions of paragraph (1) of the preceding Article and the provisions listed in the items of that paragraph were applied by deeming the amount obtained by deducting that tax amount equivalent to the group tax sharing deficit shortfall from the corporation tax before adjustment (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); hereinafter the same applies in this paragraph) on income for that business year of application to be the corporation tax before adjustment on income for that business year of application, there would be an excess over corporation tax before adjustment prescribed in that paragraph that would not be deducted from that corporation tax before adjustment pursuant to the provisions of that paragraph, the amount obtained by adding the amount equivalent to the portion of that amount of deduction that would constitute that excess over corporation tax before adjustment) (hereinafter each such portion is referred to in this paragraph as an "individual amount to be added for adjustment") (where that amount of deduction includes an amount added pursuant to the provisions of this paragraph or paragraph (4) in a business year before that adjustment business year, the amount obtained by deducting the total of the amounts so added from that individual amount to be added for adjustment), the amount of corporation tax on income for that adjustment business year is, notwithstanding the provisions of Article 66, paragraphs (1) through (3) and paragraph (6) and Article 69, paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article) of that Act, the provisions of Article 42-4, paragraph (8), item (vi), (b) and item (vii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)), paragraph (4), Article 67-2, paragraph (1) and Article 68, paragraph (1), and the provisions of any other laws and regulations concerning corporation tax, the amount obtained by adding that amount to be added as an adjustment to the amount of corporation tax calculated pursuant to those provisions.