I thought 75's were ISO taper?
According to Sheldon Brown, an ISO crank on a JIS taper will sit ~4.5mm further out than if you were to use a ISO taper of the same length. So if I used a 113mm JIS tapered Shimano BB, the crank will sit a total of 6.5mm out?
4.5 + ([113-109]/2) = 6.5mm
Or are you not supposed to divide that second quantity by 2?