The provisions of the preceding paragraph apply only if a statement of the amounts, out of the amount of revenue and the amount of expenses from the instalment sale under the transitional rules, that are included in gross revenue and necessary expenses for the year in which the instalment sale under the transitional rules was made (hereinafter referred to as the "year of sale" in this paragraph) is attached to the Tax Return (meaning a Tax Return prescribed in Article 2, paragraph (1), item (xxxvii) of the new Income Tax Act; hereinafter the same applies in this paragraph and the following paragraph) for the year of sale (or, if the year to which the provisions of the preceding paragraph are applied is a year after the year of sale, only if a statement of the amounts included in gross revenue and necessary expenses pursuant to the provisions of that paragraph is attached to the Tax Return for each year from the year of sale through that year).