The provisions of Article 40-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (3) of that Article in calculating the taxable amount prescribed in paragraph (1) of that Article for each year from 2011 onward of a resident listed in any of the items of that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in paragraph (3) of that Article pertaining to that resident) and to the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for each year from 2011 onward of that resident (limited to the amount pertaining to a business year beginning on or after that date of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that resident), and the provisions then in force continue to govern the applicable amount prescribed in Article 40-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in calculating the taxable amount prescribed in paragraph (1) of that Article for each year up to 2010 of a resident listed in any of the items of that paragraph and the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for each year up to 2010 of that resident.