if the amount of revenue and the amount of expenses from that former lease transfer (limited to one to which the provisions of the main clause of Article 65, paragraph (1) of the former Income Tax Act kept in effect apply) were accounted for in 2028 using the deferred-payment basis method prescribed in that paragraph (limited to a method under which, in each year from 2028 onward, only the amount equivalent to interest included in the amount of consideration for that former lease transfer is treated as the amount of revenue for that year).