The provisions of Article 58 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations ending before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 58, paragraph (1) of the New Act in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "55 percent of that revenue" in that paragraph is deemed to be replaced with "70 percent of that revenue within the period from the first day of that business year to March 31, 1976 (or 30 percent for revenue from the transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from the transactions listed in item (iv) of that paragraph) and the amount equivalent to 55 percent of that revenue within the period from April 1 of that year to the end of that business year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".