①With regard to the application of the provisions of Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, a requirement-qualified corporation prescribed in that paragraph is to include a corporation to which the provisions of Article 68-15-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes would have applied if it were assumed not to have received, in the consolidated business year in which it received the application of the provisions of Article 68-15, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (including the provisions of Article 68-40, paragraph (1) or (4), or Article 68-41, paragraphs (1) through (3), (11), or (12) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as they relate to the provisions of that paragraph; the same applies in the following paragraph) or the provisions of Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, that application, or a corporation that received the application of the provisions of that paragraph (referred to as a "requirement-qualified consolidated corporation" in the following paragraph).

②With regard to the application of the provisions of Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 to a requirement-qualified consolidated corporation, the business year in which the application prescribed in that paragraph is received is a business year beginning on or after the day following the end of the consolidated business year in which it received the application of the provisions of Article 68-15, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes or the provisions of paragraph (2) of that Article, or the provisions of Article 68-15-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.