With regard to the application of the provisions of Article 20 of the New Act concerning income tax for tax year 1989, the phrase "amount calculated by dividing" in paragraph (1) of that Article is deemed to be replaced with "amount calculated by dividing (for 1989 (meaning the period from January 1, 1989 to December 31, 1989), the amount obtained by adding, to the total of the amount equivalent to 10.4/1,000 of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period during which the individual engaged in business during the period from January 1, 1989 to March 31, 1989 (referred to as the "period for the former reserve rate" in this paragraph) and dividing the result by the number of months in the period during which the individual engaged in business in 1988, and the amount equivalent to 10/1,000 of the amount obtained by multiplying by 90 percent (93 percent where the ratio of the total amount of consideration for import transactions of goods in 1989 to the total amount of consideration for import transactions of goods in 1988 is 110 percent or more and less than 120 percent, 95 percent where that ratio is 120 percent or more and less than 130 percent, and 98 percent where that ratio is 130 percent or more; the same applies hereinafter in this paragraph) the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the period for the former reserve rate from the number of months in the period during which the individual engaged in business in 1989 (meaning the period from January 1, 1989 to December 31, 1989; the same applies hereinafter in this paragraph) and dividing the result by the number of months in the period during which the individual engaged in business in 1988, the total of the amount equivalent to 14.1/1,000 of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the period for the former reserve rate and dividing the result by the number of months in the period during which the individual engaged in business in 1988, and the amount equivalent to 13/1,000 of the amount obtained by multiplying by 90 percent the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the period for the former reserve rate from the number of months in the period during which the individual engaged in business in 1989 and dividing the result by the number of months in the period during which the individual engaged in business in 1988)".