With regard to the calculation of the amount of business income for each tax year from 2026 onward relating to former lease transfers (meaning lease transfers prescribed in that paragraph that are made in any year up to and including 2027; the same applies hereinafter in this Article) of an individual who has made a lease transfer as prescribed in Article 65, paragraph (1) of the former Income Tax Act before the effective date (including an individual who received a transfer of a contract for a lease transfer prescribed in that paragraph that was made before the effective date), the provisions of Article 65 of the former Income Tax Act (including where the calculation is made in accordance with that Article pursuant to the provisions of Article 165, paragraph (1) of the former Income Tax Act) remain in force. In this case, the term "case" in the proviso to Article 65, paragraph (1) of the former Income Tax Act is deemed to be replaced with "case (excluding a case falling under the case set forth in Article 4, paragraph (3), item (i) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; referred to as the "2025 Amendment Act" in this paragraph and the following paragraph)) or a case where the provisions of Article 4, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amendment Act have been applied", the phrase "for the year" is deemed to be replaced with "for the year or for a year from the base year prescribed in paragraph (3) of that Article onward", and the phrase "are included." in paragraph (2) of that Article is deemed to be replaced with "are included; provided, however, that this does not apply to the calculation of the amount of business income for a year from the base year prescribed in paragraph (3) of that Article onward if the provisions of Article 4, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amendment Act have been applied, in any year from the year following the year that includes that date onward, with regard to the amount of revenue and the amount of expenses from that lease transfer.".