With regard to the application of the provisions of Article 21, paragraph (1) of the New Act on Special Measures Concerning Taxation concerning income tax for 1999, the phrase "included in gross revenue" in that paragraph is deemed to be replaced with "included in gross revenue from overseas transactions involving technology, etc. prescribed in Article 21, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), or", the phrase "12 percent of that revenue" is deemed to be replaced with "6 percent (or 12 percent, for revenue from transactions listed in item (ii) of that paragraph) of the revenue from transactions listed in the items of paragraph (2) of that Article during the period from January 1, 1999 to March 31, 1999, and an amount equivalent to 12 percent of the revenue from overseas transactions involving technology, etc. during the period from April 1, 1999 to December 31, 1999", and the phrase "amount (where that amount" is deemed to be replaced with "amount, the total of those amounts (where that total".