The provisions of Article 58 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of paragraph (1) of that Article in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "the gross revenue includes revenue from" in that paragraph is deemed to be replaced with "the gross revenue includes revenue from overseas transactions involving technology, etc. prescribed in Article 58, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) or", the phrase "7 percent of that revenue (for revenue from the transactions listed in item (ii) of the following paragraph" is deemed to be replaced with "7 percent of the revenue from the transactions listed in the items of paragraph (2) of that Article within the period from the first day of that business year to March 31, 1995 (for revenue from the transactions listed in item (iii) of that paragraph, 14 percent) and the amount equivalent to 7 percent of the revenue from the transactions listed in the items of the following paragraph within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in item (ii) of that paragraph", the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to", and the phrase "30 percent" is deemed to be replaced with "35 percent".