①The amount to be attributed to a consolidated parent corporation or each consolidated subsidiary corporation as the amount of burden of special corporation tax for reconstruction for each taxable business year or for the consolidated business year that includes the last day of that taxable business year is the amount obtained by deducting the subtractive adjustment amount (meaning the total of the following amounts pertaining to that consolidated parent corporation or consolidated subsidiary corporation; the same applies hereinafter in this paragraph) from the attributed corporation tax burden amount for that taxable business year, and the amount to be attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of reduction of that special corporation tax for reconstruction is, if there is an attributed corporation tax burden amount for that taxable business year, the amount obtained by deducting that attributed corporation tax burden amount from the subtractive adjustment amount, and, if there is an attributed corporation tax reduction amount for that taxable business year, the total of that attributed corporation tax reduction amount and the subtractive adjustment amount; provided, however, that if there is no tax base corporation tax amount for that taxable business year and a refund under the provisions of Article 56, paragraph (1) or Article 59, paragraph (1) has been received, there is to be no amount attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of burden of special corporation tax for reconstruction for that taxable business year or consolidated business year, and the amount attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of reduction of that special corporation tax for reconstruction is the amount set forth in item (i):

②The attributed corporation tax burden amount prescribed in the preceding paragraph means, if there is an individual income amount prescribed in item (i), the amount of the excess when the total of the amounts set forth in that item and item (ii) exceeds the amount set forth in item (iv), and, if there is an individual loss amount prescribed in item (iii), the amount of the excess when the amount set forth in item (ii) exceeds the total of the amounts set forth in item (iii) and item (iv); and the attributed corporation tax reduction amount prescribed in that paragraph means, if there is an individual income amount prescribed in item (i), the amount of the excess when the amount set forth in item (iv) exceeds the total of the amounts set forth in item (i) and item (ii), and, if there is an individual loss amount prescribed in item (iii), the amount of the excess when the total of the amounts set forth in that item and item (iv) exceeds the amount set forth in item (ii):

③If the consolidated parent corporation referred to in paragraph (1) is a consolidated parent corporation subject to the application of the provisions of Article 81-12, paragraph (2) of the Corporation Tax Act, or of Article 68-8, paragraph (1) (limited to the part pertaining to items (ii) and (iii) of the table in that paragraph) or Article 68-108, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 68-8, paragraph (2) of that Act; the same applies hereinafter in this paragraph) of the Act on Special Measures Concerning Taxation, the provisions of the preceding paragraph apply by deeming the ratio of the amount of corporation tax calculated on the amount of consolidated income for each taxable business year pursuant to the provisions of Article 81-12 of the Corporation Tax Act (including as applied with the replacement of terms pursuant to the provisions of Article 68-108, paragraph (1) of the Act on Special Measures Concerning Taxation) and Article 68-8, paragraph (1) and Article 68-100, paragraph (1) of the Act on Special Measures Concerning Taxation to that amount of consolidated income (for a taxable business year in which there is no amount of consolidated income, the tax rate applied to an amount of 8,000,000 yen or less per year prescribed in Article 81-12, paragraph (2) of the Corporation Tax Act or items (ii) and (iii) of that table) to be the tax rate prescribed in items (i) and (iii) of the preceding paragraph.

④If the taxable business year of the consolidated parent corporation referred to in paragraph (1) is a taxable business year subject to the application of the proviso to Article 47, paragraph (2), the attributed corporation tax burden amount and the attributed corporation tax reduction amount prescribed in paragraph (1) are the amounts calculated by multiplying the amounts calculated pursuant to the provisions of paragraph (2) by the ratio prescribed in the proviso to paragraph (2) of that Article.