With regard to the application of the provisions of Article 40-4, paragraphs (2) and (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, in a business year prescribed in Article 40-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, there is a consolidated corporation listed in any of the items of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that foreign affiliated company, the phrase "domestic corporation" in item (ii), (c), 1. and item (iii), (c), 1. of paragraph (2) of that Article is deemed to be replaced with "domestic corporation, or a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) that is listed in any of the items of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)".