The Descartes circles theorem and division by zero calculus

From the viewpoint of the division by zero $(0\mathrm{/}0=1\mathrm{/}0=z\mathrm{/}0=0)$ and the division by zero calculus, we will show that in the very beautiful theorem by Descartes on three touching circles is valid for lines and points for circles except for one case. However, for the exceptional case, we can obtain interesting results from the division by zero calculus.