If, as a result of a merger or a company split by split-off (excluding a qualified merger and a qualified company split; hereinafter referred to as a "non-qualified merger, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions) carried out during the period from April 1, 2001 to March 31, 2002, only shares have been delivered to the shareholders, etc. of the acquired corporation or splitting corporation pertaining to that non-qualified merger, etc. (hereinafter referred to as the "acquired corporation, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions), and the acquiring corporation or succeeding corporation in a company split pertaining to that non-qualified merger, etc. (hereinafter referred to as the "acquiring corporation, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions) has filed a return of corporation tax on income for the business year containing the date of that non-qualified merger, etc., treating that non-qualified merger, etc. as a qualified merger or a Qualified Company Split by Split-Off (referred to as a "qualified merger, etc." in Article 12, paragraph (3) of the Supplementary Provisions), and has not collected income tax pursuant to the provisions of Article 181, paragraph (1) or Article 212, paragraph (1) or (3) of the Income Tax Act as amended by the provisions of Article 2 on the amount, out of the value of those shares, that is deemed to be the amount of a dividend of profits or a distribution of surplus pursuant to the provisions of Article 24, paragraph (1) of the New Corporation Tax Act, the provisions of Article 24, paragraph (1) of the New Corporation Tax Act do not apply, except in the case where it is clear that the acquiring corporation, etc. filed that return for the purpose of evading the corporation tax of a corporation that is a shareholder, etc. of the acquired corporation, etc.