Where an individual has made a payment in kind of the individual's property with permission under the provisions of Article 42, paragraph (2) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of that Act) or Article 48-2, paragraph (3) of the Inheritance Tax Act, with regard to the application of the provisions of Article 32 or Article 33 of the Income Tax Act, the transfer of that property (where the provisions of the second sentence of Article 41, paragraph (1) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) or Article 48-2, paragraph (6) of that Act) apply, the part of that property specified by Cabinet Order as corresponding to the amount specified by Cabinet Order as the amount that makes payment difficult prescribed in Article 41, paragraph (1) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of that Act) or Article 48-2, paragraph (1) of that Act) is deemed not to have been made.