①With regard to the application of the provisions of Article 69, paragraph (2) of the New Corporation Tax Act in the case where, among the business years that began within three years before the first day of the business year (limited to one beginning on or after April 1, 2022) in which a domestic corporation is to pay a creditable amount of the foreign country's corporate tax (meaning the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (1) of the New Corporation Tax Act; the same applies in this Article) (referred to as a "business year within preceding three years" in this paragraph), there is one that falls under a consolidated business year, and there is an individually attributed amount of the consolidated credit limit (meaning the individually attributed amount of the consolidated credit limit prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) for that consolidated business year, that individually attributed amount of the consolidated credit limit is deemed to be the limitation on a creditable amount (meaning the limitation on a creditable amount prescribed in paragraph (1) of that Article; the same applies in this Article) for the business year within preceding three years corresponding to the period of that consolidated business year; and with regard to the application of the provisions of Article 69, paragraph (3) of the New Corporation Tax Act in the case where there is an individually creditable amount of the foreign country's corporate tax (meaning the individually creditable amount of the foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) that came to be paid in that consolidated business year, that individually creditable amount of the foreign country's corporate tax is deemed to be a creditable amount of the foreign country's corporate tax that came to be paid in the business year within preceding three years corresponding to the period of that consolidated business year.

②With regard to the application of the provisions of Article 69, paragraph (9) of the New Corporation Tax Act, the limitation on a creditable amount or the creditable amount of the foreign country's corporate tax for a business year within three years before the merger (meaning a business year within three years before the merger prescribed in item (i) of that paragraph; the same applies in this paragraph) of an acquired corporation prescribed in that item is to include the individually attributed amount of the consolidated credit limit or the individually creditable amount of the foreign country's corporate tax for that business year within three years before the merger, and the limitation on a creditable amount or the creditable amount of the foreign country's corporate tax for a business year within three years before the company split, etc. (meaning a business year within three years before the company split, etc. prescribed in item (ii) of that paragraph; the same applies in this paragraph) of a splitting corporation, etc. prescribed in paragraph (9), item (ii) of that Article is to include the individually attributed amount of the consolidated credit limit or the individually creditable amount of the foreign country's corporate tax for that business year within three years before the company split, etc.

③With regard to the application of the provisions of Article 69, paragraph (11) of the New Corporation Tax Act, an amount deemed to be the limitation on a creditable amount prescribed in that paragraph is to include an amount deemed to be the individually attributed amount of the consolidated credit limit for a consolidated business year within preceding three years (meaning a consolidated business year within preceding three years prescribed in Article 81-15, paragraph (2) of the Former Corporation Tax Act; the same applies in this paragraph) pursuant to the provisions of Article 81-15, paragraph (5) of the Former Corporation Tax Act, and an amount deemed to be the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (11) of the New Corporation Tax Act is to include an amount deemed to be the individually creditable amount of the foreign country's corporate tax that came to be paid in a consolidated business year within preceding three years pursuant to the provisions of Article 81-15, paragraph (5) of the Former Corporation Tax Act.

④With regard to the application of the provisions of Article 69, paragraph (12) of the New Corporation Tax Act, the applicable business year prescribed in that paragraph is to include a consolidated business year for which the provisions of Article 81-15, paragraphs (1) through (3) of the Former Corporation Tax Act were applied.

⑤With regard to the application of the provisions of Article 69, paragraph (26) of the Corporation Tax Act in the case where, among the business years of a domestic corporation that began before April 1, 2022 (including a business year for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before that date), there is one that falls under a consolidated business year, the phrase "the returns, etc. for each business year on or after the oldest of the business years" in that paragraph is deemed to be replaced with "the Final Returns, consolidated tax returns (meaning consolidated tax returns prescribed in Article 2, item (xxxii) (Definitions) of the Former Corporation Tax Act; the same applies in this paragraph), amended returns or written requests for Reassessment for each business year or each consolidated business year on or after the oldest of the business years or consolidated business years (meaning consolidated business years prescribed in Article 15-2 (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the 'Former Corporation Tax Act' in this paragraph); the same applies in this paragraph)", the phrase "stating the limitation on a creditable amount for each business year and the creditable amount of the foreign country's corporate tax to be paid in each business year" with "stating the limitation on a creditable amount for each business year and the creditable amount of the foreign country's corporate tax to be paid in each business year, or the individually attributed amount of the consolidated credit limit for each such consolidated business year (meaning the individually attributed amount of the consolidated credit limit prescribed in Article 81-15, paragraph (1) (Foreign Tax Credit in a Consolidated Business Year) of the Former Corporation Tax Act; the same applies in this paragraph) and the individually creditable amount of the foreign country's corporate tax to be paid in each such consolidated business year (meaning the individually creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article; the same applies in this paragraph)", the phrase "are, except where the district director" with "or the individually attributed amount of the consolidated credit limit for each such consolidated business year, the individually creditable amount of the foreign country's corporate tax to be paid in each such consolidated business year and other amounts specified by Ministry of Finance Order are, except where the district director", and the phrase "attached to the returns, etc. for each business year" with "attached to the Final Returns, consolidated tax returns, amended returns or written requests for Reassessment for each business year or each consolidated business year".