With regard to the application of Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (vi)) during the period from the effective date to December 31, 2010, the phrase "contract for mutual aid" in that item is deemed to be replaced with "contract for mutual aid (other than a contract for mutual aid concluded by an agricultural co-operative conducting the business referred to in Article 10, paragraph (1), item (x) (Mutual Aid Facilities) of the Agricultural Co-operatives Act, or any other contract for mutual aid specified by Cabinet Order)".