一the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Act relating to the own-assets business year, etc. of an own-assets business operator (meaning the year of an own-assets business operator who is an individual business operator or the business year of an own-assets business operator that is a corporation; the same applies hereinafter in this item): the total of the following amounts:

イthe remainder prescribed in Article 9-2, paragraph (2) of the Act calculated under Article 9-2, paragraph (2) of the Act as the taxable sales in the specified period (meaning the specified period prescribed in Article 9-2, paragraph (4) of the Act; the same applies hereinafter in this item) relating to the own-assets business year, etc. of that own-assets business operator (where Article 9-2, paragraph (3) of the Act applies, the total of the amount of salaries, etc. (meaning the amount specified by Ministry of Finance Order as equivalent to the amount of the salary or other wage prescribed in Article 9-2, paragraph (3) of the Act; the same applies in (b)) paid during that specified period);

ロthe total of the amounts specified below according to the category of the following cases as regards the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this paragraph and paragraphs (6) and (7)) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this paragraph, the following paragraph and paragraph (6), item (vii)) relating to that own-assets business operator (where, of those amounts, the number of months in the period that is the basis of the calculation exceeds the number of months in the specified period relating to the own-assets business year, etc. of that own-assets business operator, the amount calculated by dividing that amount by the number of months in the period that is the basis of the calculation and multiplying the result by the number of months in that specified period):

（１）where the last day of a quasi-specified period of that trustee business operator (meaning the six-month period from the first day of a business year of that trustee business operator (excluding a business year of six months or less), and where, deeming the last day of that six-month period to be the last day of the six-month period prescribed in Article 20-6, paragraph (1), the case falls under any of the items of Article 20-6, paragraph (1), the period deemed under Article 20-6, paragraph (1); the same applies in (1)) arrives during the specified period relating to the own-assets business year, etc. of that own-assets business operator: the taxable sales in that quasi-specified period (meaning the remainder prescribed in Article 9-2, paragraph (2) of the Act where that quasi-specified period is deemed to be the specified period prescribed in Article 9-2, paragraph (2) of the Act, and, where Article 9-2, paragraph (3) of the Act applies to the calculation of the remainder in (a) by that own-assets business operator, the total of the amount of salaries, etc. paid during that quasi-specified period);

（２）where, among each business year of that trustee business operator, there is one that ended during the specified period relating to the own-assets business year, etc. of that own-assets business operator (excluding the case falling under (1)): the total of the taxable sales in each business year (where Article 9-2, paragraph (3) of the Act applies to the calculation of the remainder in (a) by that own-assets business operator, the total of the amount of salaries, etc. paid during each business year);

二the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4) of the Act of an own-assets business operator: the total of the following amounts:

イthe remainder prescribed in Article 11, paragraph (4) of the Act calculated under that paragraph as the taxable sales in that base period of that own-assets business operator;

ロthe total of the total amount of the taxable sales in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that own-assets business operator that ended during that base period of that own-assets business operator;

三the taxable sales for the taxable period prescribed in Article 30, paragraph (2) of the Act of an own-assets business operator: the total of the following amounts:

イthe remainder prescribed in Article 30, paragraph (6) of the Act calculated under that paragraph as the taxable sales for that taxable period of that own-assets business operator;

ロthe total of the total amount of the taxable sales in each taxable period (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets prescribed in Article 30, paragraph (6) of the Act during that taxable period, the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 30, paragraph (6) of the Act during that taxable period) of the trustee business operator of each corporate taxation trust, etc. relating to that own-assets business operator that ended during that taxable period of that own-assets business operator (where the total number of months in each taxable period exceeds twelve, the amount calculated by dividing the total amount of the taxable sales in each taxable period by that total number and multiplying the result by twelve).

一In the application of paragraph (1), the phrase "the trustee business operator referred to in Article 15, paragraph (4), item (ii) of the Act" in that paragraph is deemed to be replaced with "the trustee business operator referred to in Article 15, paragraph (4), item (ii) of the Act (hereinafter in this paragraph referred to as the "new trustee business operator")", the phrase "the same applies in the following paragraph" with "the same applies hereinafter in this paragraph and the following paragraph", the phrase "(where the total number of months of each business year of that trustee business operator" with "plus the total amount of the taxable sales in each business year of the former trustee business operator of the trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act relating to that new trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act who was the trustee before the change of trustee of that trust subject to corporate taxation, etc. or the change of presiding trustee prescribed in paragraph (3)) that ended during the period from the first day of that base period to the day on which one year has elapsed from that day (where the total number of months of each business year of that new trustee business operator and that former trustee business operator", and the phrase "that total amount" with "that added amount".

二In the application of paragraph (2), item (i), the phrase "relating to that own-assets business operator (where, of those amounts" in (b) of that item is deemed to be replaced with "relating to that own-assets business operator and as regards the former trustee business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator (meaning a trustee business operator who was the trustee before the change of trustee of that trust subject to corporate taxation, etc. or the change of presiding trustee prescribed in the following paragraph; the same applies in (1) and (2)) (where, of those amounts", the phrase "trustee business operator" in (b), (1) of that item with "former trustee business operator", and the phrase "among each business year of that trustee business operator" in (b), (2) of that item with "among each business year of that trustee business operator (including each business year of that former trustee business operator)".

三In the application of paragraph (2), item (iii), the phrase "the trustee business operator of each corporate taxation trust, etc." in (b) of that item is deemed to be replaced with "the trustee business operator (hereinafter in (b) referred to as the "new trustee business operator") of each corporate taxation trust, etc.", the phrase "during that taxable period)" with "during that taxable period; the same applies in (b))", the phrase "that taxable period of that own-assets business operator (where the total number of months in each taxable period" with "that taxable period of that own-assets business operator plus the total amount of the taxable sales in each taxable period of the former trustee business operator of the trust subject to corporate taxation, etc. relating to that new trustee business operator that ended during that taxable period of that own-assets business operator (meaning a trustee business operator who was the trustee before the change of trustee of that trust subject to corporate taxation, etc. or the change of presiding trustee prescribed in the following paragraph) (where the total number of months in each taxable period of that new trustee business operator and that former trustee business operator", and the phrase "dividing the total amount of the taxable sales in each taxable period" with "dividing that added amount".

一In the application of Article 22, paragraph (1), the phrase "merged corporation" in that paragraph is deemed to be replaced with "merged corporation (limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies in paragraph (4) and paragraph (6), item (i)); the same applies in the following paragraph and paragraph (3))", and the phrase "multiplying the result by twelve" with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) relating to that merged corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve); the same applies in the following paragraph, paragraph (3) and paragraph (6), item (i))".

二In the application of Article 22, paragraph (2), the phrase "multiplying the result by twelve (" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that merged corporation (", and the phrase "the amount so calculated" with "the amount so added".

三In the application of Article 22, paragraph (3), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that merged corporation".

四In the application of Article 22, paragraph (4), the phrase "the number of months in the period from" in that paragraph is deemed to be replaced with "the number of months in the period (hereinafter in this paragraph referred to as the "specified pre-merger period") from", and the phrase "to the day preceding the day of the merger" with "to the day preceding the day of the merger and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to a merged corporation that is an own-assets business operator among each of those merged corporations (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds the number of months in the specified pre-merger period, the amount calculated by dividing that total amount by that total number and multiplying the result by the number of months in the specified pre-merger period))".

五In the application of Article 22, paragraph (6), item (i), the phrase "multiplying the result by twelve" in that item is deemed to be replaced with "multiplying the result by twelve, plus the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to a merged corporation that is an own-assets business operator among each of those merged corporations".

一In the application of Article 23, paragraph (1), the phrase "split-off parent corporation" in that paragraph is deemed to be replaced with "split-off parent corporation (limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies in paragraph (3) and paragraph (6)); the same applies in the following paragraph and paragraph (4))", and the phrase "multiplying the result by twelve" with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) relating to that split-off parent corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve); the same applies in the following paragraph and paragraphs (5) through (7))".

二In the application of Article 23, paragraph (2), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that split-off parent corporation".

三In the application of Article 23, paragraph (3), the phrase "split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act" in that paragraph is deemed to be replaced with "split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act (limited to one that is an own-assets business operator; the same applies hereinafter in this paragraph and paragraph (5))", the phrase "referred to in that paragraph" with "referred to in Article 12, paragraph (3) of the Act", the phrase "multiplying the result by twelve (" with "multiplying the result by twelve (hereinafter in this paragraph referred to as the "subsidiary's own computed amount") plus the total of the taxable sales in the period corresponding to that base period of the trustee business operator of each corporate taxation trust, etc. relating to that split-off subsidiary corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of that base period to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)), the amount so obtained (", and the phrase "the amount so calculated" with "the amount obtained by adding to the subsidiary's own computed amount the total of the taxable sales in each business year of the trustee business operator of each of those corporate taxation trusts, etc. that ended during that base period".

四In the application of Article 23, paragraph (4), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to the specified business years of the trustee business operator of each corporate taxation trust, etc. relating to that split-off parent corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those specified business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve))".

五In the application of Article 23, paragraph (5), the phrase "multiplying the result by twelve (" in that paragraph is deemed to be replaced with "multiplying the result by twelve (hereinafter in this paragraph referred to as the "subsidiary's own computed amount") plus the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that split-off subsidiary corporation, the amount so obtained (", and the phrase "the amount so calculated" with "the amount obtained by adding to the subsidiary's own computed amount the total of the taxable sales in each business year of the trustee business operator of each of those corporate taxation trusts, etc. that ended during that base period".

六In the application of Article 23, paragraph (6), the phrase "splitting corporation" in that paragraph is deemed to be replaced with "splitting corporation (limited to one that is an own-assets business operator; the same applies in the following paragraph)", and the phrase "multiplying the result by twelve" with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that splitting corporation".

七In the application of Article 23, paragraph (7), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that splitting corporation".

一In the case where that own-assets business operator is an individual and falls under the case set out in Article 25-4, paragraph (3), item (i), (a), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended in the year that includes that December 31 specified in paragraph (3), item (i), (a) (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended in the year that includes that December 31 specified in item (i), (a) of the following paragraph (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)".

二In the case where that own-assets business operator is an individual and falls under the case set out in Article 25-4, paragraph (3), item (i), (b), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended in the year that includes that December 31 specified in paragraph (3), item (i), (b) (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended in the year that includes that December 31 specified in item (i), (b) of the following paragraph (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)".

三In the case where that own-assets business operator is an individual and falls under the case set out in Article 25-4, paragraph (3), item (i), (c), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period (meaning the six-month period from the first day of a business year (excluding a business year of six months or less), and where, deeming the last day of that six-month period to be the last day of the six-month period prescribed in Article 20-6, paragraph (1) as applied mutatis mutandis in paragraph (3), the case falls under any of the items of Article 20-6, paragraph (1), the period deemed under Article 20-6, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this paragraph and the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination arrives during the period from January 1 to June 30 of the year that includes that June 30 specified in paragraph (3), item (i), (c), the total of the taxable sales in that six-month period (meaning the remainder prescribed in Article 9-2, paragraph (2) of the Act where that six-month period is deemed to be the specified period prescribed in Article 9-2, paragraph (2) of the Act), and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the period from January 1 to June 30 of the year that includes that June 30) that ended during the period from January 1 to June 30 of the year that includes that June 30 specified in paragraph (3), item (i), (c), the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination arrives during the period from January 1 to June 30 of the year that includes that June 30 specified in item (i), (c) of the following paragraph, the total of the total revenue amount in that six-month period, and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the period from January 1 to June 30 of the year that includes that June 30) that ended during the period from January 1 to June 30 of the year that includes that June 30 specified in item (i), (c) of the following paragraph, the total of the total of the total revenue amount in each business year (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)".

四In the case where that own-assets business operator is a corporation and falls under the case set out in Article 25-4, paragraph (3), item (ii), (a), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in paragraph (3), item (ii), (a) to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in item (ii), (a) of the following paragraph to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)".

五In the case where that own-assets business operator is a corporation and falls under the case set out in Article 25-4, paragraph (3), item (ii), (b), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in paragraph (3), item (ii), (b) to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in item (ii), (b) of the following paragraph to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)".

六In the case where that own-assets business operator is a corporation and falls under the case set out in Article 25-4, paragraph (3), item (ii), (c), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period (meaning the six-month period from the first day of a business year (excluding a business year of six months or less), and where, deeming the last day of that six-month period to be the last day of the six-month period prescribed in Article 20-6, paragraph (1) as applied mutatis mutandis in paragraph (3), the case falls under any of the items of Article 20-6, paragraph (1), the period deemed under Article 20-6, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this paragraph and the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination arrives during that six-month period specified in paragraph (3), item (ii), (c) (hereinafter in this paragraph and the following paragraph referred to as the "own-assets six-month period"), the total of the taxable sales in that six-month period (meaning the remainder prescribed in Article 9-2, paragraph (2) of the Act where that six-month period is deemed to be the specified period prescribed in Article 9-2, paragraph (2) of the Act), and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the own-assets six-month period) that ended during the own-assets six-month period, the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination arrives during the own-assets six-month period, the total of the total revenue amount in that six-month period, and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the own-assets six-month period) that ended during the own-assets six-month period, the total of the total of the total revenue amount in each business year (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)".

七In the case where that trustee business operator is a person subject to determination prescribed in Article 25-4, paragraph (1), the taxable sales in the period corresponding to the base period prescribed in Article 25-4, paragraph (1) or the gross revenue in the period corresponding to the base period prescribed in Article 25-4, paragraph (2) is to be, respectively, the amount calculated under Article 25-4, paragraph (1) or paragraph (2), as applied with the terms replaced under the provisions of the preceding items, on the assumption that the own-assets business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator is a person subject to determination prescribed in Article 25-4, paragraph (1).