In applying the provisions of paragraph (1) 1, in case where the number
of minor shareholders who renounced the right to receive new stocks allocated
or who obtained the allocation in short of the number entitled to obtain
the allocation under equal conditions in proportion to the number of their
possessed stocks (including the case where new stocks are not allotted)
is not less than 2, the benefits shall be calculated by considering that
one of the minor shareholders has renounced or obtained the allocation
insufficiently