If the amount of revenue and the amount of expenses from a specified sale of assets falling under a sale on deferred payment terms of an individual subject to the provisions of the main clause of Article 65, paragraph (1) of the former Income Tax Act that remains in force pursuant to the provisions of the preceding paragraph (referred to as the "former Income Tax Act remaining in force" in item (i), the following paragraph, and paragraph (7)) (including where the calculation is made in accordance with that paragraph pursuant to the provisions of Article 165, paragraph (1) of the former Income Tax Act; the same applies in the following paragraph and paragraph (7)) fall under any of the cases set forth in the following items, that amount of revenue and amount of expenses (excluding those included in gross revenue and necessary expenses in calculating the amount of business income for the tax years of the years before the year specified in the relevant item; referred to respectively as the "unrecorded revenue amount" and the "unrecorded expense amount" in the following paragraph) are included in gross revenue and necessary expenses in calculating the amount of business income for the tax year of the year specified in the relevant item (referred to as the "reference year" in the following paragraph and paragraph (4)):