The provisions of Article 65 of the New Income Tax Act apply to the amount of revenue and the amount of expenses from sales, etc. of assets prescribed in paragraph (1) of that Article that fall under deferred-payment sales and similar dealings prescribed in paragraph (3) of that Article under contracts concluded on or after April 1, 2008, and to the amount of revenue and the amount of expenses from lease transfers prescribed in paragraph (2) of that Article under contracts concluded on or after that date, and the provisions then in force continue to govern the amount of revenue and the amount of expenses from sales, etc. of assets prescribed in Article 65, paragraph (1) of the Former Income Tax Act that fall under deferred-payment sales and similar dealings prescribed in paragraph (2) of that Article under contracts concluded before that date.