In the case where the district director of the tax office makes a Reassessment or determination with regard to corporation tax related to a domestic corporation, except for the case where they make a Reassessment with regard to the tax base of corporation tax (in the case where the domestic corporation is a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation; hereinafter the same applies in this Article), excluding corporation tax for each business year from the business year specified in the relevant item of Article 127, paragraph (1) as read by replacing terms pursuant to the provisions of Article 127, paragraph (3) or paragraph (4) (Rescission of Approval to File a Blue Return) to the previous business year of the first business year, among the business years after that business year, for which it files a return other than a Blue Return) or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, or with regard to the tax base of corporation tax on the international minimum tax amount for each covered fiscal year, corporation tax on the international minimum tax residual amount for each covered fiscal year, or corporation tax on the domestic minimum tax amount for each covered fiscal year of a domestic corporation, they may make a Reassessment or determination by way of estimating the tax base of corporation tax (in the case of making a Reassessment, estimating the tax base or the net operating loss) related to the domestic corporation, in light of any increases and decreases in assets or liabilities, revenue or expenses, production volumes, sales volumes or other transaction volumes, the number of employees and other matters concerning the size of the business of the domestic corporation (in the case where the domestic corporation is a group tax sharing corporation, including other group tax sharing corporations).