(i)the sum of the gross revenue for the payable business year prescribed in Article 142-3, paragraph (2) of the Order (hereinafter referred to as the "payable business year" in this Article) and the business years within the preceding two years prescribed in the same paragraph (hereinafter referred to as the "business years within the preceding two years" in this Article) (where the gross revenue contains any revenue from the transfer of securities and fixed assets (hereinafter referred to as "assets" in this item), the gross revenue is to be calculated by deeming that the amount that remains after deducting, from the amount of revenue, the book value of the assets immediately prior to the transfer to be the revenue pertaining to the assets; the same applies in the following paragraph);

(ii)the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable business year and the business years within the preceding two years;

(iii)the sum of insurance monies paid, pensions paid, benefits paid, refunds on cancellation or any other refunds, reinsurance premiums paid, payments of deferred insurance money, additions to liability reserves (excluding the portion of those additions that is equivalent to the interest pertaining to the insurance reserves prescribed in Article 21, paragraph (2), item (i), (a) (Amount Whose Economic Nature is Equivalent to That of Interest) of the Order (referred to as the "assumed interest" in the following paragraph)), additions to reserves for outstanding claims, and additions to reserves for insurance policyholder dividends (excluding the portion of those additions that consists of interest, dividends, or any other proceeds from assets set forth in (b) of the same item) for the payable business year and the business years within the preceding two years.

(i)the sum of the gross revenue prescribed in item (i) of the preceding paragraph for the payable business year and the business years within the preceding two years;

(ii)the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable business year and the business years within the preceding two years;

(iii)the sum of the insurance monies paid, refunds at maturity, refunds on cancellation and any other refunds, reinsurance premiums paid, additions to liability reserves (excluding the portion of those additions which is equivalent to the amount of assumed interest), and additions to reserves for outstanding claims for the payable business year and the business years within the preceding two years.

(i)the name and the place of tax payment of the domestic corporation seeking application of the provisions of Article 69, paragraph (5) of the Act, and the name of the representative thereof;

(ii)the name of the split corporation, etc. prescribed in Article 69, paragraph (6) of the Act involved in the qualified company split, etc. prescribed in the same paragraph (referred to as the "qualified company split, etc." in the following item) (where the split corporation, etc. falls under the category of a consolidated subsidiary corporation, the name of the split corporation, etc. and its consolidated parent corporation), and its place of tax payment, or the location of its head office or of its principal office, and the name of the representative thereof;

(iii)the day of the qualified company split, etc.;

(iv)the amount that is deemed to be the limit on a creditable amount prescribed in Article 69, paragraph (1) of the Act for the business years specified in the items of Article 146, paragraph (2) of the Order or the items of paragraph (3) of the same Article (Limit on the Amount of Carry Forward Credit, etc. in the Case of Qualified Organizational Restructuring) of the domestic corporation set forth in Article 69, paragraph (5) of the Act (limited to the part pertaining to item (ii) or item (iii)) pursuant to the provisions of the same paragraph, and a detailed statement concerning the calculation thereof;

(v)the amount that is deemed to be the creditable amount of foreign corporation tax prescribed in Article 69, paragraph (1) of the Act which the domestic corporation set forth in Article 69, paragraph (5) of the Act (limited to the part pertaining to item (ii) or item (iii)) paid in the business years specified in the items of Article 146, paragraph (2) of the Order or the items of paragraph (3) of the same Article pursuant to the provisions of Article 69, paragraph (5) of the Act, and a detailed statement concerning the calculation thereof;

(vi)other matters for reference.

(i)a document containing an explanation of the fact that the tax imposed under foreign laws or regulations for which the application of the provisions of Article 69, paragraph (1) of the Act is sought falls under the category of the foreign corporation tax prescribed in the same paragraph (hereinafter referred to as "foreign corporation tax" in this paragraph) and containing details on the calculation of the creditable amount of foreign corporation tax prescribed in paragraph (1) of the same Article (hereinafter referred to as the "creditable amount of foreign corporation tax" in this Article and the following Article);

(ii)where the provisions of Article 69, paragraph (8) of the Act are applied (excluding the case prescribed in the following item), a document containing, with regard to the amount of foreign corporation tax that has been reduced in the relevant business year, the amount that was reduced and the day of the reduction, as well as an explanation of the fact that the amount of foreign corporation tax has been used as the basis for calculating the amount to be credited under the provisions of paragraphs (1) to (3) of the same Article or Article 81-15, paragraphs (1) to (3) (Foreign Tax Credit in Consolidated Business Years) of the Act in the business years or consolidated business years preceding the relevant business year, and containing details on the calculation of the amount of reduced creditable foreign corporation tax prescribed in Article 150, paragraph (1) (Special Provisions where Foreign Corporation Tax Has Been Reduced) of the Order (referred to as the "amount of reduced creditable foreign corporation tax" in the following item);

(iii)where the provisions of Article 150, paragraph (4) of the Order are applied (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (5) of the same Article) to the amount of reduced creditable foreign corporation tax that has arisen for the merged corporation, etc. prescribed in Article 69, paragraph (5) of the Act (hereinafter referred to as the "merged corporation, etc." in this item) that is involved in the qualified organizational restructuring prescribed in the same paragraph, a document containing, with regard to the amount of foreign corporation tax that has been reduced in any of the business years preceding or including the business year containing the day preceding that of the qualified merger or qualified company split of the merged corporation, etc. or the business years preceding the business year containing the day of the qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 69, paragraph (5), item (iii) of the Act; hereinafter the same applies in this item) (hereinafter that business year is referred to as the "business year preceding the qualified organizational restructuring" in this item), or in any of the consolidated business years preceding or including the business year containing the day preceding that of the qualified merger or qualified company split of the merged corporation, etc. or the consolidated business years preceding the consolidated business year containing the day of the qualified spin-off-type company split, etc. (hereinafter that consolidated business year is referred to as the "consolidated business year preceding the qualified organizational restructuring"), the amount that was reduced and the day of the reduction, as well as an explanation of the fact that the amount of foreign corporation tax has been used as the basis for calculating the amount to be credited under the provisions of Article 69, paragraphs (1) to (3) or Article 81-15, paragraphs (1) to (3) of the Act in the business year preceding the qualified organizational restructuring or the consolidated business year preceding the qualified organizational restructuring of the merged corporation, etc., and containing details on the calculation of the amount of reduced creditable foreign corporation tax;

(iv)where seeking application of the provisions of Article 66-7, paragraph (1) (Foreign Tax Credit for the Taxable Amount of a Domestic Corporation's Specified Foreign Subsidiary Company, etc.) of the Act on Special Measures Concerning Taxation (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article; hereinafter the same applies in this item and the following item), a document containing an explanation of the fact that the tax being imposed under foreign laws or regulations for which application of the provisions of paragraph (1) of the same Article is sought falls under the category of foreign corporation tax, and containing details on the calculation of the amount that is deemed to be the creditable amount of foreign corporation tax as prescribed in the same paragraph;

(v)where the provisions of Article 66-7, paragraph (1) or Article 68-91, paragraph (1) (Foreign Tax Credit for the Individually Taxable Amount of a Domestic Corporation's Specified Foreign Subsidiary Company, etc.) of the Act on Special Measures Concerning Taxation were applied (including where these provisions were applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article) in any business year or consolidated business year starting within seven years preceding the first day of the relevant business year, if any amount of foreign corporation tax being imposed on the income of the specified foreign subsidiary company, etc. (meaning a specified foreign subsidiary company, etc. as prescribed in Article 66-6, paragraph (1) (Inclusion of the Taxable Amount of a Domestic Corporation's Specified Foreign Subsidiary Company, etc. in Gross Income) or Article 68-90, paragraph (1) (Inclusion of the Individually Taxable Amount of a Consolidated Corporation's Specified Foreign Subsidiary Company, etc. in Gross Income) of the same Act) to which the provisions were applied was reduced in the relevant business year, a document containing, with regard to the amount of foreign corporation tax, the amount that was reduced and the day of the reduction, and containing details on the calculation of the amount that is deemed to have been reduced under the provisions of Article 39-18, paragraph (5) or paragraph (6) (Special Provisions where Foreign Corporation Tax on the Taxable Amount of a Specified Foreign Subsidiary Company, etc. Has Been Reduced) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957);

(vi)where seeking application of the provisions of Article 66-9-3, paragraph (1) (Foreign Tax Credit for the Taxable Amount of the Specified Foreign Corporation of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article; hereinafter the same applies in this item and the following item), a document containing an explanation of the fact that the tax being imposed under foreign laws or regulations for which the application of the provisions of paragraph (1) of the same Article is sought falls under the category of foreign corporation tax, and containing details on the calculation of the amount that is deemed to be the creditable amount of foreign corporation tax as prescribed in the same paragraph;

(vii)where the provisions of Article 66-9-3, paragraph (1) or Article 68-93-3, paragraph (1) (Foreign Tax Credit for the Specified Individually Taxable Amount of the Specified Foreign Corporation of a Consolidated Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation were applied (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article) in any business year or consolidated business year starting within seven years preceding the first day of the relevant business year, if any amount of foreign corporation tax being imposed on the income of the specified foreign corporation (meaning a specified foreign corporation as prescribed in Article 66-9-2, paragraph (1) (Inclusion of the Taxable Amount of the Specified Foreign Corporation of a Domestic Corporation That Is a Specially-Related Shareholder, etc. in Gross Income) or Article 68-93-2, paragraph (1) (Inclusion of the Specified Individually Taxable Amount of the Specified Foreign Corporation of a Consolidated Corporation That Is a Specially-Related Shareholder, etc. in Gross Income) of the same Act) pertaining to the application was reduced in the relevant business year, a document containing, with regard to the amount of foreign corporation tax, the amount that was reduced and the day of the reduction, and containing details on the calculation of the amount that is deemed to have been reduced under the provisions of Article 39-18, paragraph (5) or paragraph (6) of the Order for Enforcement of the Act on Special Measures Concerning Taxation that are to be applicable pursuant to the provisions of Article 39-20-6, paragraph (2) (Calculation, etc. of the Amount of Foreign Corporation Tax for the Taxable Amount of a Specified Foreign Corporation) of the same Order;

(viii)a copy of the return for the tax prescribed in item (iv) or item (vi) that certifies that the tax has been imposed, or any alternative document related to the tax, and, if the tax has already been paid, a document certifying the payment.

(i)a copy of the return for the tax prescribed in item (i) of the preceding paragraph that certifies that the tax has been imposed, or any alternative document related to the tax, and, if the tax has already been paid, a document certifying the payment, as well as a document certifying the fact that the tax falls under the creditable amount of foreign corporation tax and that the creditable amount of foreign corporation tax has been imposed;

(ii)where seeking application of the provisions of the proviso to Article 9-7, paragraph (4) (Limit on Creditable Amount of Prefectural Inhabitants Tax) or the proviso to Article 48-13, paragraph (5) (Limit on the Creditable Amount of the Municipal Inhabitants Tax) of the Order for Enforcement of the Local Tax Act (Cabinet Order No. 245 of 1950) (including where this is applied mutatis mutandis pursuant to Article 57-2 (Application Mutatis Mutandis of Provisions on Corporations' Municipal Inhabitants Tax, etc. to Tokyo) of the same Order), a copy of the return for local tax that certifies the basis for calculation of the limit on amounts under these provisions or any alternative document.

(i)a document containing matters that should be the basis for calculating the limit on the amount of carry forward credit (meaning the limit on the amount of carry forward credit as prescribed in Article 69, paragraph (2) of the Act) or the amount of foreign corporation tax subject to a carry forward credit (meaning the amount of foreign corporation tax subject to a carry forward credit as prescribed in paragraph (3) of the same Article);

(ii)documents equivalent to those listed in the items of paragraph (1) of the preceding Article where application of the provisions of Article 69, paragraph (2) of the Act is sought when there is no amount to be credited under the provisions of paragraph (1) of the same Article.

(i)a document equivalent to that listed in paragraph (2), item (i) of the preceding Article where seeking the application of the provisions of Article 69, paragraph (2) of the Act when there is no amount to be credited under the provisions of paragraph (1) of the same Article;

(ii)a document certifying that the creditable amount of foreign corporation tax related to the amount that should be credited under the provisions of Article 69, paragraph (3) of the Act has been imposed.

(i)the sum of the gross revenue for the payable consolidated business year as prescribed in Article 155-27, paragraph (2) of the Order (hereinafter referred to as the "payable consolidated business year" in this Article) and the consolidated business years within the preceding two years as prescribed in the same paragraph (hereinafter referred to as the "consolidated business years within the preceding two years" in this Article) (where the gross revenue contains any revenue from the transfer of securities and fixed assets (hereinafter referred to as "assets" in this item), the gross revenue is to be calculated by deeming that the amount that remains after deducting, from the amount of revenue, the book value of the assets immediately prior to the transfer to be the revenue from the assets; the same applies in the following paragraph);

(ii)the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years;

(iii)the sum of the insurance monies paid, pensions paid, benefits paid, refunds on cancellation or any other refunds, reinsurance premiums paid, payments of deferred insurance monies, additions to liability reserves (excluding the portion of the additions that is equivalent to interest on insurance reserves as prescribed in Article 21, paragraph (2), item (i), (a) (Amount Whose Economic Nature is Equivalent to That of Interest) of the Order (referred to as the "assumed interest" in the following paragraph)), additions to reserves for outstanding claims, and additions to reserves for insurance policyholder dividends (excluding the portion of the additions that consists of interest, dividends, or any other proceeds from assets set forth in (b) of the same item) for the payable consolidated business year and the consolidated business years within the preceding two years.

(i)the sum of the gross revenue as prescribed in item (i) of the preceding paragraph for the payable consolidated business year and the consolidated business years within the preceding two years;

(ii)the sum of the reversal of liability reserves and the reversal of reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years;

(iii)the sum of the insurance monies paid, refunds at maturity, refunds on cancellation, and any other refunds, reinsurance premiums paid, additions to liability reserves (excluding the portion of the additions that is equivalent to the amount of assumed interest), and additions to reserves for outstanding claims for the payable consolidated business year and the consolidated business years within the preceding two years.

(i)the name of the consolidated corporation seeking application of the provisions of Article 81-15, paragraph (5) of the Act (limited to the part pertaining to item (ii) or item (iii)) (where the consolidated corporation is a consolidated subsidiary corporation, the name of the consolidated corporation and its consolidated parent corporation), and its place of tax payment, or the location of its head office or of its principal office, and the name of the representative thereof;

(ii)the name of the split corporation, etc. prescribed in Article 81-15, paragraph (6) of the Act that was involved in a qualified company split, etc. as prescribed in the same paragraph (referred to as the "qualified company split, etc." in the following item) (where the split corporation, etc. falls under the category of a consolidated subsidiary corporation, the name of the split corporation, etc. and its consolidated parent corporation), and its place of tax payment, or the location of its head office or of its principal office, and the name of the representative thereof;

(iii)the day of the qualified company split, etc.;

(iv)the amount that is deemed to be the individually attributed limit of a consolidated creditable amount prescribed in Article 81-15, paragraph (1) of the Act for the consolidated business years specified in the items of Article 155-34, paragraph (2) of the Order or the items of paragraph (3) of the same Article (Limit on the Individual Amount of Carry Forward Credit, etc. in the Case of Qualified Organizational Restructuring) of the consolidated corporation set forth in Article 81-15, paragraph (5) of the Act (limited to the part pertaining to item (ii) or item (iii)) pursuant to the provisions of the same paragraph, and a detailed statement on the calculation thereof;

(v)the amount that is deemed to be the individually creditable amount of foreign corporation tax prescribed in Article 81-15, paragraph (1) of the Act which the consolidated corporation set forth in Article 81-15, paragraph (5) of the Act is to pay in the consolidated business years specified in the items of Article 155-34, paragraph (2) of the Order or the items of paragraph (3) of the same Article pursuant to the provisions of Article 81-15, paragraph (5) of the Act (limited to the part pertaining to item (ii) or item (iii)), and a detailed statement concerning the calculation thereof;

(vi)other matters for reference.

(i)a document containing an explanation of the fact that the tax being imposed under foreign laws or regulations for which the application of the provisions of Article 81-15, paragraph (1) of the Act is sought falls under the category of the foreign corporation tax prescribed in the same paragraph (hereinafter referred to as the "foreign corporation tax" in this paragraph) and containing details on the calculation of the individually creditable amount of foreign corporation tax as prescribed in paragraph (1) of the same Article (hereinafter referred to as the "individually creditable amount of foreign corporation tax" in this Article and the following Article);

(ii)where the provisions of Article 81-15, paragraph (8) of the Act are applied (excluding the case prescribed in the following item), a document containing, with regard to the amount of foreign corporation tax that has been reduced in the relevant business year, the amount that was reduced and the day of the reduction, as well as an explanation of the fact that the amount of foreign corporation tax has been used as the basis for calculating the amount that should be credited under the provisions of paragraphs (1) to (3) of the same Article or Article 69, paragraphs (1) to (3) of the Act (Foreign Tax Credit) in the consolidated business years or business years preceding the relevant business year, and containing details on the calculation of the amount of individually reduced creditable foreign corporation tax as prescribed in Article 155-35, paragraph (1) (Special Provisions where Foreign Corporation Tax Has Been Reduced in a Consolidated Business Year) of the Order (referred to as the "amount of individually reduced creditable foreign corporation tax" in the following item);

(iii)where the provisions of Article 155-35, paragraph (4) of the Order are applied (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (5) of the same Article) to the amount of individually reduced creditable foreign corporation tax that has arisen for the merged corporation, etc. prescribed in Article 81-15, paragraph (5) of the Act (hereinafter referred to as the "merged corporation, etc." in this item) in the qualified organizational restructuring prescribed in the same paragraph, a document containing, with regard to the amount of foreign corporation tax that has been reduced in any of the consolidated business years preceding or including the business year containing the day preceding that of the qualified merger or qualified company split of the merged corporation, etc. or the consolidated business years preceding the business year containing the day of the qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. as prescribed in Article 81-15, paragraph (5), item (iii) of the Act; hereinafter the same applies in this item) (hereinafter that consolidated business year is referred to as the "consolidated business year preceding the qualified organizational restructuring" in this item), or in any of the business years preceding or including the business year containing the day preceding that of the qualified merger or qualified company split of the merged corporation, etc. or the business years preceding the business year containing the day of the qualified spin-off-type company split, etc. (hereinafter that business year is referred to as the "business year preceding the qualified organizational restructuring" in this item), the amount that was reduced and the day of the reduction, as well as an explanation of the fact that the amount of the foreign corporation tax has been used as the basis for calculating the amount to be credited under the provisions of Article 81-15, paragraphs (1) to (3) or Article 69, paragraphs (1) to (3) of the Act in the consolidated business year preceding the qualified organizational restructuring or the business year preceding the qualified organizational restructuring of the merged corporation, etc., and containing details on the calculation of the amount of individually reduced creditable foreign corporation tax;

(iv)where seeking application of the provisions of Article 68-91, paragraph (1) (Foreign Tax Credit for the Individually Taxable Amount of a Consolidated Corporation's Specified Foreign Subsidiary Company, etc.) of the Act on Special Measures Concerning Taxation (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article; hereinafter the same applies in this item and the following item), a document containing an explanation of the fact that the tax being imposed under foreign laws or regulations for which the application of the provisions of paragraph (1) of the same Article is sought falls under the category of a foreign corporation tax, and containing details on the calculation of the amount that is deemed to be the individually creditable amount of foreign corporation tax as prescribed in the same paragraph;

(v)where the provisions of Article 68-91, paragraph (1) or Article 66-7, paragraph (1) (Foreign Tax Credit for the Taxable Amount of a Domestic Corporation's Specified Foreign Subsidiary Company, etc. of the Act on Special Measures Concerning Taxation) were applied (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article) in any consolidated business year or business year starting within seven years preceding the first day of the relevant consolidated business year, if any amount of foreign corporation tax to be imposed on the specified foreign subsidiary company, etc. (meaning a specified foreign subsidiary company, etc. as prescribed in Article 68-90, paragraph (1) (Inclusion of the Individually Taxable Amount of a Consolidated Corporation's Specified Foreign Subsidiary Company, etc. in Gross Income) or Article 66-6, paragraph (1) (Inclusion of the Taxable Amount of a Domestic Corporation's Specified Foreign Subsidiary Company, etc. in Gross Income) of the same Act) pertaining to the application was reduced in the relevant consolidated business year, a document containing, with regard to the amount of foreign corporation tax, the amount that was reduced and the day of the reduction, and containing details on the calculation of the amount that is deemed to have been reduced under the provisions of Article 39-118, paragraph (5) or paragraph (6) (Special Provisions where Foreign Corporation Tax on the Individually Taxable Amount of a Specified Foreign Subsidiary Company, etc. Has Been Reduced) of the Order for Enforcement of the Act on Special Measures Concerning Taxation;

(vi)where seeking application of the provisions of Article 68-93-3, paragraph (1) (Foreign Tax Credit for the Individually Taxable Amount of the Specified Foreign Corporation of a Consolidated Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation (including where these provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article; hereinafter the same applies in this item and the following item), a document containing an explanation of the fact that the tax to be imposed under foreign laws or regulations for which the application of the provisions of paragraph (1) of the same Article is sought falls under the category of a foreign corporation tax, and containing details on the calculation of the amount that is deemed to be the individually creditable amount of foreign corporation tax prescribed in the same paragraph;

(vii)where the provisions of Article 68-93-3, paragraph (1) or Article 66-9-3, paragraph (1) (Foreign Tax Credit for the Taxable Amount of the Specified Foreign Corporation of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation (including where the provisions are applied by deeming the amounts to be as prescribed in paragraph (2) of the same Article) were applied in any consolidated business year or business year starting within seven years preceding the first day of the relevant consolidated business year, if any amount of foreign corporation tax to be imposed on the income of the specified foreign corporation (meaning a specified foreign corporation as prescribed in Article 68-93-2, paragraph (1) (Inclusion of the Individually Taxable Amount of the Specified Foreign Corporation of a Consolidated Corporation That Is a Specially-Related Shareholder, etc. in Gross Income) or Article 66-9-2, paragraph (1) (Inclusion of the Taxable Amount of the Specified Foreign Corporation of a Domestic Corporation That Is a Specially-Related Shareholder, etc. in Gross Income) of the same Act) related to the application was reduced in the relevant consolidated business year, a document containing, with regard to the amount of foreign corporation tax, the amount that was reduced and the day of the reduction, and containing details on the calculation of the amount that is deemed to have been reduced under the provisions of Article 39-118, paragraph (5) or paragraph (6) of the Order for Enforcement of the Act on Special Measures Concerning Taxation that are to be applicable pursuant to the provisions of Article 39-120-6, paragraph (2) (Calculation of Foreign Corporation Tax on the Individually Taxable Amount of a Specified Foreign Corporation, etc.) of the same Order;

(viii)a copy of the return for the tax prescribed in item (iv) or item (vi) that certifies that the tax has been imposed, or any alternative document related to the tax, and, if the tax has already been paid, a document certifying the payment.

(i)a copy of the return for the tax prescribed in item (i) of the preceding paragraph that certifies that the tax has been imposed, or any alternative document related to the tax, and, if the tax has already been paid, a document certifying the payment, as well as a document certifying the fact that the tax falls under the individually creditable amount of foreign corporation tax and that the individually creditable amount of foreign corporation tax has been imposed;

(ii)where seeking application of the provisions of the proviso to Article 9-7, paragraph (4) (Limit on the Creditable Amount of Prefectural Inhabitants Tax) or the proviso to Article 48-13, paragraph (5) (Limit on the Creditable Amount of Municipal Inhabitants Tax) of the Order for Enforcement of the Local Tax Act (including where applied mutatis mutandis pursuant to Article 57-2 (Application Mutatis Mutandis of Provisions Concerning Corporations' Municipal Inhabitants Tax, etc. to Tokyo) of the same Order), a copy of the return for the local tax that certifies the basis for calculating the limits on the amounts under these provisions, or any alternative document.

(i)a document containing matters that should be the basis for calculating the limit on an individual amount of carry forward credit (meaning the limit on an individual amount of carry forward credit as prescribed in Article 81-15, paragraph (2) of the Act) or the individual amount of foreign corporation tax subject to a carry forward credit (meaning the individual amount of foreign corporation tax subject to a carry forward credit as prescribed in paragraph (3) of the same Article);

(ii)documents equivalent to those listed in the items of paragraph (1) of the preceding Article where seeking application of the provisions of Article 81-15, paragraph (2) of the Act when there is no amount that should be credited under the provisions of paragraph (1) of the same Article.

(i)a document equivalent to that listed in paragraph (2), item (i) of the preceding Article where seeking application of the provisions of Article 81-15, paragraph (2) of the Act when there is no amount that should be credited under the provisions of paragraph (1) of the same Article;

(ii)a document certifying that the individually creditable amount of foreign corporation tax related to the amount that should be credited under the provisions of Article 81-15, paragraph (3) of the Act has been imposed.