With regard to the application of the provisions of Article 943 of the Companies Act as amended by the provisions of the preceding Article (hereinafter referred to as "the new Companies Act" in this Article), a person who has been sentenced to a punishment for violating the provisions of Article 955, paragraph (1) of the Companies Act prior to the amendment by the provisions of the preceding Article as applied mutatis mutandis pursuant to Article 92, paragraph (5) of the former Agricultural Cooperatives Act (including when it remains in force pursuant to the provisions of Article 10 of the Supplementary Provisions) is deemed to have been sentenced to a punishment for violating the provisions of Article 955, paragraph (1) of the new Companies Act as applied mutatis mutandis pursuant to Article 97-4, paragraph (5) of the new Agricultural Cooperatives Act.