The provisions of Article 68-61, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross profit of the amount of the reserve for exploration or the reserve for overseas exploration that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation sets aside pursuant to the provisions of paragraph (1) or (2) of that Article in a consolidated business year beginning on or after the Effective Date (including the reserve for exploration or the reserve for overseas exploration set aside pursuant to the provisions of Article 58, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation in a business year that does not fall under a consolidated business year beginning on or after the Effective Date), and the provisions then in force continue to govern the inclusion in gross profit of the amount of the reserve for exploration or the reserve for overseas exploration that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside pursuant to the provisions of Article 68-61, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date (including the reserve for exploration or the reserve for overseas exploration set aside pursuant to the provisions of Article 58, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation in a business year that does not fall under a consolidated business year beginning before the Effective Date).