In the present paper, the theory and the Tc formula which were presented in the previous paper of this series, are extended to the case of μ*≠0. The result obtained by the authors is as follows Tc=(2γ)/πωlog·(ωlog/ωc)(μ*/(λ-μ*))·exp{-(1+λ)/(λ-μ*)}. Inγ =C = 0.5772 is Euler constant.