With regard to the application, to income tax for 1975 and 1976 of an individual prescribed in Article 19, paragraph (1) of the New Act who, as of December 31, 1974, holds, out of the amount of the reserve for price fluctuations under Article 19, paragraph (1) of the Former Act (including Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) prior to the amendment by Article 23 of the Supplementary Provisions (hereinafter referred to as the "1973 Amendment Act Before the Amendment")), the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the provisions of Article 19, paragraph (1), item (i) of the Former Act (hereinafter referred to as the "amount of the special reserve for price fluctuations" in this Article) (excluding an individual to whom the provisions of Article 4, paragraph (1) or (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976; hereinafter referred to as the "1976 Amendment Act") have been applied), of the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1976 Amendment Act, notwithstanding the provisions of that paragraph, the amount calculated under the provisions of that paragraph is to be the total of that amount and the amount equivalent to two-thirds (or one-third, for income tax for 1976) of the amount of the special reserve for price fluctuations.