①With regard to the application of the provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after the excess business year prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.

②The provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply mutatis mutandis, in each business year after the excess consolidated business year prescribed in paragraph (3) of Article 68-15-8 of the Act on Special Measures Concerning Taxation Before the 2022 Changes (referred to as the "excess consolidated business year" in the following paragraph) of a corporation that received the application of the provisions of Article 68-15-8, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to each business year in the case where the corporation has continuously filed blue returns up to that business year (for a business year that falls under a consolidated business year in the period up to that business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), to the amount equivalent to the portion of the amounts specified in the items of paragraph (1) of that Article that is to constitute the excess over consolidated tax before adjustment prescribed in that paragraph pursuant to the second sentence of that paragraph (limited to the amount attributed to that corporation).

③The provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 (limited to where applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph) apply only where a written statement of the excess over consolidated tax before adjustment prescribed in Article 68-15-8, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is attached to the final return for each business year after the excess consolidated business year (for each business year that falls under a consolidated business year in the period up to that business year, where that written statement was attached to the consolidated tax return), and a document stating the excess over corporation tax before adjustment prescribed in paragraph (1) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022 that is subject to deduction under the provisions on carry-forward tax credits prescribed in paragraph (2) of that Article as applied pursuant to Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be deducted, and the details of the calculation of that amount, is attached to the tax return, etc. prescribed in Article 2, paragraph (2), item (xxviii) of the Act on Special Measures Concerning Taxation as Amended for 2022 (including, where an amended return form prescribed in Article 2, paragraph (2), item (xxxi) of the Act on Special Measures Concerning Taxation as Amended for 2022 or a written request for reassessment prescribed in item (xxxii) of that paragraph that increases the amount to be deducted under the provisions on carry-forward tax credits prescribed in paragraph (2) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied pursuant to paragraph (3) of that Article is filed, that amended return form or written request for reassessment) for the business year for which the corporation seeks the application of the provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022.

④With regard to the application of the provisions of Article 42-13, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the excess over consolidated tax before adjustment prescribed in Article 68-15-8, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year after the excess business year prescribed in paragraph (3) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the written statement prescribed in Article 42-13, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return.