With regard to the application of the preceding two paragraphs, the Tax Return referred to in those paragraphs is to include a return under Article 123, paragraph (1) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-13-2, paragraph (7) of that Act) or Article 41-15, paragraph (5) of that Act.