If a corporation (limited to an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 6 of 2001) (hereinafter referred to as the "2001 New Corporation Tax Act") whose amount of capital or amount of capital contributions as of the end of each business year exceeds 100 million yen, and a mutual company prescribed in the Insurance Business Act (Act No. 105 of 1995) and any other entity specified by Cabinet Order as being equivalent thereto) is subject to the provisions of Article 52, paragraph (2) of the 2001 New Corporation Tax Act in each business year starting during the period from the Effective Date to March 31, 2003, it may, notwithstanding the provisions of that paragraph, treat the amount calculated by multiplying the sum of the book values of the collectively assessed monetary claims prescribed in that paragraph as of the end of that business year (or, for monetary claims specified by Cabinet Order, the balance remaining after deducting the amount specified by Cabinet Order) by the ratio specified by Cabinet Order as the amount calculated in the manner specified by Cabinet Order prescribed in that paragraph.