In the case where only shares (meaning shares as prescribed in Article 25, paragraph (1) of the new Income Tax Act) have been delivered, through a non-qualified merger or similar transaction carried out during the period from April 1, 2001 to March 31, 2002, to the shareholders of a merged corporation or similar (meaning any Shareholder, Member, or Other Investor as prescribed in Article 2, item (xiv) of the new Corporation Tax Act; the same applies hereinafter in this paragraph) in connection with that non-qualified merger or similar transaction, if the merging corporation or similar in connection with that non-qualified merger or similar transaction has filed a corporation Tax Return on the income for the business year (meaning a business year as prescribed in Article 13, paragraph (1) of the new Corporation Tax Act) that includes the date of that non-qualified merger or similar transaction, treating that non-qualified merger or similar transaction as a qualified merger or similar transaction, and has not withheld income tax pursuant to the provisions of Article 181, paragraph (1) or Article 212, paragraph (1) or (3) of the new Income Tax Act on the amount, out of the value of those shares, that is deemed to be the amount of a dividend of profits or a distribution of surplus pursuant to the provisions of Article 25, paragraph (1) of the new Income Tax Act, the provisions of Article 25, paragraph (1) of the new Income Tax Act do not apply, except in the case where it is clear that the merging corporation or similar filed that return for the purpose of evading the income tax of the shareholders of the merged corporation or similar.