In the case where a foreign corporation having a permanent establishment has received the application of the provisions of Article 144-13 with regard to the net operating loss caused by a disaster prescribed in Article 144-13, paragraph (11) (Refund Based on Carryback of Losses) that arose during the interim period prescribed in that paragraph (hereinafter referred to as the "net operating loss caused by a disaster" in this Article), the amount equivalent to the net operating loss caused by a disaster that formed the basis for the calculation of the amount to be refunded through the filing of an interim return based on provisional settlement of accounts prescribed in that paragraph is included in gross profit, when calculating the amount of income pertaining to income attributable to a permanent establishment for the business year containing the interim period.