poration)
(1) In case where any person in a special relationship with the shareholders
or investors of a corporation, that has an amount of deficit, or faces a
business suspension or close-down (hereafter in this Article, referred
to as the “specific corporation”), transacts business falling under any of
the following subparagraphs with the specific corporation, and the shareholders or investors of the relevant specific corporation have acquired
the benefits, the amount equivalent to such benefits shall be deemed to
be the value of donated property of the investors: