With regard to the reserve for promoting the use of recycled resources referred to in Article 20-5, paragraph (1) of the Former Act that an individual prescribed in that paragraph has set aside, or sets aside, in each year up to 1996, the provisions of that Article remain in force. In this case, the phrase "March 31, 1997" in that paragraph is deemed to be replaced with "March 31, 1996", the phrase "Article 20, paragraphs (12) through (14)" in paragraph (8) of that Article is deemed to be replaced with "Article 20-2, paragraphs (6) through (8) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997)", and the phrase "the phrase "又は" (or) in paragraph (12) of that Article is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives)" is deemed to be replaced with "the phrase "できる者又は" (person who may ..., or) in paragraph (6) of that Article is deemed to be replaced with "できる者若しくは" (person who may ..., or, joining a smaller group of alternatives)".