Where a corporation has transferred assets it holds, if, with regard to the transfers of assets in the year that includes the day of that transfer (including transfers of assets held by a corporation that has, in that year, a full controlling interest relationship prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act with that corporation (limited to a full controlling interest relationship by a corporation as prescribed in that item) (hereinafter referred to in this Article as a "corporation with a full controlling interest relationship")), that corporation and the corporation with a full controlling interest relationship receive the application of two or more of the provisions of Article 65-2, paragraph (1), (2) or (7), Article 65-3, paragraph (1), Article 65-4, paragraph (1), Article 65-5, paragraph (1) or paragraph (1) of the preceding Article, or that corporation or the corporation with a full controlling interest relationship each receive the application of those provisions, and the total of the amounts that that corporation and the corporation with a full controlling interest relationship have included or will include in deductible expenses pursuant to those provisions (hereinafter referred to in this Article as the "deductible amount before adjustment") exceeds 50 million yen, then, notwithstanding those provisions, the amount calculated by multiplying the amount of the excess by the ratio of the total of the amounts that that corporation has included or will include in deductible expenses pursuant to those provisions to the deductible amount before adjustment is not included in deductible expenses in calculating the amount of income of that corporation for each business year.