With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act) if there is a Net Loss for 1989, the amount of income tax that forms the basis for calculating the refund under those provisions is the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 or Article 165 of the former Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 3 or Article 4 of the Act on Temporary Special Provisions for Income Tax for Tax Year 1988 (Act No. 85 of 1988).