With regard to the exercise of appraisal rights relating to any of the acts set forth in the items of Article 116, paragraph (1) of the former Companies Act, in the case where, before the effective date, the procedures for calling the shareholders meeting to adopt a resolution relating to that act were commenced (or, if no resolution of a shareholders meeting is required in order to carry out the act set forth in any of the items of that paragraph, when the resolution of the board of directors or the decision of the directors or executive officers relating to that act was made), the provisions then in force continue to govern.