With regard to a credit against the amount of corporation tax pursuant to the provisions of the preceding three Articles, a credit under the provisions of the preceding Article is to be made first, and then a credit under the provisions of Article 68 (Income Tax Credit) as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) and the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations) is to be made.