With regard to the application of the provisions of Article 21, paragraph (1) of the New Act to income tax for 1995, the phrase "the gross revenue includes revenue from" in that paragraph is deemed to be replaced with "the gross revenue includes revenue from overseas transactions involving technology, etc. prescribed in Article 21, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) or", the phrase "7 percent of that revenue (for revenue from the transactions listed in item (ii) of the following paragraph" is deemed to be replaced with "7 percent of the revenue from the transactions listed in the items of paragraph (2) of that Article within the period from January 1, 1995 to March 31 of that year (for revenue from the transactions listed in item (iii) of that paragraph, 14 percent) and the amount equivalent to 7 percent of the revenue from the transactions listed in the items of the following paragraph within the period from April 1 to December 31 of that year (for revenue from the transactions listed in item (ii) of that paragraph", the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to", and the phrase "30 percent" is deemed to be replaced with "35 percent".