The provisions of Article 57-3, paragraph (2) of the new Income Tax Act apply to transactions in a foreign currency that an individual conducted before the effective date and for which the yen-converted amount (meaning the yen-converted amount prescribed in paragraph (1) of that Article) was fixed by concluding a forward exchange contract, etc. prescribed in paragraph (2) of that Article on or after the effective date, and to transactions in a foreign currency conducted on or after the effective date.