With regard to the calculation of the amount of business income for each tax year from 2018 through 2023 of an individual that, before the effective date, made a sale or other disposition of assets as prescribed in Article 65, paragraph (1) of the Former Income Tax Act (excluding a transfer under a lease as prescribed in Article 65, paragraph (1) of the New Income Tax Act; hereinafter referred to as a "specified sale of assets" in this Article) that falls under a sale on deferred payment terms as prescribed in Article 65, paragraph (3) of the Former Income Tax Act (hereinafter referred to as a "sale on deferred payment terms" in this Article) (including an individual that received a transfer of a contract for a specified sale of assets falling under a sale on deferred payment terms that was made before the effective date), the provisions of Article 65 of the Former Income Tax Act (limited to the part concerning specified sales of assets, and including where the calculation is made in accordance with that Article pursuant to the provisions of Article 165, paragraph (1) of the Former Income Tax Act) remain in force.