In the case where the gross revenue for the base year prescribed in Article 46-2, paragraph (1) of the New Act pertaining to a business year of a corporation beginning before the Effective Date and ending on or after that date includes revenue from transactions that, as a result of the amendment of the provisions of Article 46-2, paragraph (2) of the Former Act by this Act, no longer fall under the overseas transactions prescribed in Article 46-2, paragraph (1) of the New Act on or after that date, with regard to the application of the provisions of Article 54, paragraph (1) of the New Act, the phrase "hereinafter the same applies in this Article and the following Article" in that paragraph is deemed to be replaced with "including transactions listed in paragraph (3), item (iii) or item (vii) of that Article; hereinafter the same applies in this Article", and the phrase "the total of the amounts, multiplied by the number of months in the designated period of that business year, which is then" with "out of the amounts, the sum of the amount calculated by multiplying the amount pertaining to the revenue of that corporation from transactions listed in paragraph (3), item (iii) or item (vii) of that Article by the number of months in the period from the first day of that business year to March 31, 1965, and the amount calculated by multiplying the amount pertaining to the revenue of that corporation other than that from transactions listed in item (iii) or item (vii) of that paragraph by the number of months in the designated period of that business year, which is then".