For the purpose of applying the provisions of Article 93, paragraph (2), item (ii) of the New Corporation Tax Act with regard to the calculation of the amount of liquidation income upon a dissolution during the period from March 31, 2003 to March 31, 2004 of an ordinary corporation that is a domestic corporation (excluding an ordinary corporation whose amount of capital or amount of capital contributions at the time of dissolution exceeds 100 million yen and a mutual company prescribed in the Insurance Business Act) or a cooperative, etc., the phrase "50 percent" in that item is deemed to be replaced with "70 percent" for a dissolution on March 31, 2003, and with "60 percent" for a dissolution during the period from April 1, 2003 to March 31, 2004.