If any of the things set forth in the items of paragraph (3) which, since the start date of the special calculation period for the interest and similar income (meaning interest and similar income prescribed in Article 11, paragraph (4) of the former Income Tax Act), have continuously been deposited for custody or registered as provided in paragraph (4) of that Article, which remains in force pursuant to the provisions of the preceding paragraph, are, during the period from the start date of that special calculation period to the last day of that special calculation period, deemed pursuant to the provisions referred to in the relevant item to be the thing specified in that item and entered or recorded in the transfer account book prescribed in Article 11, paragraph (4) of the new Income Tax Act, then, for that special calculation period, the things specified in those items in connection with that interest and similar income are deemed to have been continuously entered or recorded in that transfer account book as provided in that paragraph since the start date of that special calculation period, and the provisions of that paragraph apply.