The provisions of Article 68-90, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (3) of that Article in calculating the individually taxable amount prescribed in paragraph (1) of that Article for a consolidated business year, ending on or after April 1, 2011, of a consolidated corporation listed in any of the items of that paragraph (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that consolidated corporation), and to the partially applicable amount prescribed in paragraph (4) of that Article in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, ending on or after April 1, 2011, of that consolidated corporation (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that consolidated corporation), and the provisions then in force continue to govern the applicable amount prescribed in paragraph (3) of that Article in calculating the individually taxable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a consolidated business year, which ended before April 1, 2011, of a consolidated corporation listed in any of the items of that paragraph, and the partially applicable amount prescribed in paragraph (4) of that Article in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year of that consolidated corporation which ended before that date.