In the case referred to in the preceding paragraph, when paragraph (1) of Article 45 of the new Income Tax Act is applied to what is set forth in paragraph (1), item (ix) of that Article in connection with acts that began before the effective date and ended on or after the effective date (other than surcharges and delinquency charges under the provisions of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947); referred to as a "foreign surcharge" in this paragraph), the portion of the amount of the foreign surcharge which relates to the part of the act before the effective date is deemed not to fall under the amount of what is set forth in item (ix) of that paragraph.