一the provisions of Article 42-4, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;

二the provisions of Article 42-4, paragraph (4) or paragraph (7): the amount obtained by deducting, from the maximum tax credit for small and medium sized enterprises, etc. prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (7) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;

三the provisions of Article 42-4, paragraph (14) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii); hereinafter the same applies in this item): the amount obtained by deducting, from the amount equivalent to the calculated amount prescribed in Article 42-4, paragraph (14), the amount that remains undeducted even after the deduction under the provisions of that paragraph;

四the provisions of Article 42-4-2, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;

五the provisions of Article 42-6, paragraph (2) or paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;

六the provisions of Article 42-9, paragraph (1) or paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (1) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;

七the provisions of Article 42-10, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;

八the provisions of Article 42-11, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;

九the provisions of Article 42-11-2, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;

十the provisions of Article 42-12, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;

十一the provisions of Article 42-12-2, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;

十二the provisions of Article 42-12-4, paragraph (2) or paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;

十三the provisions of Article 42-12-5, paragraphs (1) through (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (1) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum tax credit for small and medium sized enterprises, etc. prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;

十四the provisions of Article 42-12-6, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;

十五the provisions of Article 42-12-6, paragraph (3), paragraph (4), paragraph (6) or paragraph (7): the amount obtained by deducting, from the maximum semiconductor tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum specified product tax credit prescribed in paragraph (6) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (7) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;

十五の二the provisions of paragraph (2) or paragraph (3) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;

十六beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items.

一the ratio of the amount obtained by deducting the corporation's comparative amount of salary or other wages paid to continuing employees prescribed in Article 42-12-5, paragraph (4), item (vi) (hereinafter referred to in this Article as the "comparative amount of salary or other wages paid to continuing employees") from the corporation's amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (v) of that Article (referred to in paragraph (7), item (iii) and paragraph (9) as the "amount of salary or other wages paid to continuing employees") to that comparative amount of salary or other wages paid to continuing employees is 1 percent (or, where both of the following cases apply, 2 percent) or more:

イwhere, at the end of the covered fiscal year, the amount of stated capital or the amount of 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, or where, at the end of the covered fiscal year, the number of employees regularly employed by the corporation exceeds 2,000;

ロthe case specified by Cabinet Order as a case where the covered fiscal year is neither the business year of establishment nor a business year of the merger, etc. and the amount of income for the business year preceding the covered fiscal year exceeds zero, or the case where the covered fiscal year is the business year of establishment or a business year of the merger, etc.;

二the amount listed in (a) exceeds the amount equivalent to 30 percent (or, where both of the cases listed in (a) and (b) of the preceding item apply, 40 percent) of the amount listed in (b):

イthe total acquisition cost of domestic assets (meaning machinery and equipment and other assets specified by Cabinet Order that are put to use for the corporation's business in Japan) for which the corporation carried out an acquisition, etc. (meaning acquisition or manufacture or construction, excluding acquisition through a merger, company split, gift, exchange, capital contribution in kind or a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act and any other acquisition specified by Cabinet Order) in the covered fiscal year and which the corporation holds as of the day of the end of the covered fiscal year;

ロthe total amount that the corporation has entered, through accounting as an expense or loss, as depreciation allowances for the depreciable assets it holds in the covered fiscal year (including the amount set aside as a reserve for special depreciation through accounting as an expense or loss or through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for the covered fiscal year is finalized, and excluding the amount deemed to be included in the amount entered through accounting as an expense or loss prescribed in Article 31, paragraph (1) of the Corporation Tax Act pursuant to the provisions of paragraph (4) of that Article).

一a group tax sharing corporation that falls under an excluded business operator prescribed in Article 42-4, paragraph (19), item (viii), or an agricultural cooperative, etc. prescribed in item (ix) of that paragraph that is a group tax sharing parent corporation, which does not fall under an excluded business operator or agricultural cooperative, etc. prescribed in paragraph (4) of that Article, is deemed not to fall under an excluded business operator or agricultural cooperative, etc. referred to in paragraph (5);

二the covered fiscal year of a group tax sharing subsidiary corporation is the business year of that group tax sharing subsidiary corporation that ends on the day of the end of the covered fiscal year of the group tax sharing parent corporation pertaining to that group tax sharing subsidiary corporation;

三the requirement listed in paragraph (5), item (i) is that the ratio of the amount obtained by deducting the total of the comparative amounts of salary or other wages paid to continuing employees of that group tax sharing corporation and the other group tax sharing corporations from the total of the amounts of salary or other wages paid to continuing employees of that group tax sharing corporation and of the other group tax sharing corporations having a group tax sharing full controlling interest with that group tax sharing corporation as of the day of the end of the covered fiscal year of that group tax sharing corporation (hereinafter referred to in this item and the following item as "other group tax sharing corporations"), to that total of the comparative amounts, is 1 percent (or, where both of the following cases apply, 2 percent) or more:

イwhere that group tax sharing corporation or any of the other group tax sharing corporations has, at the end of that covered fiscal year, an amount of stated capital or an amount of contributions of 1 billion yen or more and a number of employees regularly employed of 1,000 or more, or where that group tax sharing corporation or any of the other group tax sharing corporations has, at the end of that covered fiscal year, a number of employees regularly employed exceeding 2,000;

ロthe case specified by Cabinet Order as a case where the covered fiscal year of that group tax sharing corporation does not fall under a business year of the merger, etc. (meaning a business year that includes the day specified in each of the following sub-items in the case where that group tax sharing corporation or any of the other group tax sharing corporations falls under any of the cases listed in those sub-items; the same applies in (b) and item (v)) and the total amount of income for the business year preceding that covered fiscal year and for the business year preceding the covered fiscal year of each other group tax sharing corporation that ends on the day of the end of that covered fiscal year (referred to in that item as the "other covered year") exceeds zero, or the case where the covered fiscal year of that group tax sharing corporation falls under a business year of the merger, etc.:

（１）where it is a splitting corporation or a corporation making a capital contribution in kind pertaining to a company split or capital contribution in kind (limited to one that transfers a business; referred to in (1) and (2) as a "corporate split, etc.") (excluding the case where the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to that corporate split, etc. is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that corporate split, etc.;

（２）where it is a merging corporation pertaining to a merger, or a successor corporation in a company split or a corporation receiving a capital contribution in kind pertaining to a corporate split, etc. (excluding the case where the splitting corporation or the corporation making a capital contribution in kind pertaining to that corporate split, etc. is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that merger or corporate split, etc.;

（３）where it is a corporation that transferred a business (excluding the case where the corporation that acquired that business is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that transfer;

（４）where it is a corporation that acquired a business (excluding the case where the corporation that transferred that business is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that acquisition;

（５）where it is a predecessor corporation pertaining to a succession under a special law (excluding the case where the successor corporation pertaining to that succession is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that succession;

（６）where it is a successor corporation pertaining to a succession under a special law (excluding the case where the predecessor corporation pertaining to that succession is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that succession;

（７）where another corporation has come to have a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to that group tax sharing corporation (excluding the case where it came to have that group tax sharing full controlling interest on the day of establishment of that other corporation): the day on which it came to have it;

（８）where another corporation has ceased to have a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to that group tax sharing corporation: the day on which it ceased to have it;

四the requirement listed in paragraph (5), item (ii) is that the total of the amounts listed in (a) of that item of that group tax sharing corporation and the other group tax sharing corporations exceeds the amount equivalent to 30 percent (or, where both of the cases listed in (a) and (b) of the preceding item apply, 40 percent) of the total of the amounts listed in (b) of that item of that group tax sharing corporation and the other group tax sharing corporations;

五the case where none of them applies, prescribed in the part of paragraph (5) other than the items, is the case where the covered fiscal year of that group tax sharing corporation does not fall under a business year of the merger, etc., and the case specified by Cabinet Order prescribed in the part of that paragraph other than the items is the case specified by Cabinet Order as a case where the total amount of income for the covered fiscal year of that group tax sharing corporation and for the other covered year is equal to or less than the total amount of income for the business year preceding that covered fiscal year and for the business year preceding that other covered year.