The provisions of Article 58 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. 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 "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 58, 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 the first day of that business year 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 the end of that business year", and the phrase "amount (where that amount" is deemed to be replaced with "amount, the total of those amounts (where that total".