the provisions of Article 41-12-2 of the Act on Special Measures Concerning Taxation do not apply to the amount of gain prescribed in paragraph (6), item (iii) of that Article relating to the redemption money of discount bonds (meaning discount bonds as prescribed in Article 41-12-2, paragraph (6), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this item) (limited to the amount of gain relating to the amount specified by Cabinet Order as relating to business conducted through the new permanent establishment, out of the amount of the redemption money of discount bonds issued before January 1, 2019 by a Foreign Corporation that did not have a former permanent establishment, in the case where that Foreign Corporation that did not have a former permanent establishment came to have a new permanent establishment on that date);