In case where the benefits falling under any of the follow ing subparagraphs have been acquired by converting into or exchanging with the convertible bonds, the debentures cum preemptive rights on new stocks (referring to the certificates for preemptive right to new shares, if they are separated) and other stocks, or by accepting, acquiring or transferring the debentures entitled to accept the stocks (hereafter in this Article,referred to as the “convertible bonds, etc.”), or by converting into or exchanging with the stocks with the convertible bonds or accepting the stocks,the amount equivalent to such benefits shall be deemed to be the value of donated property of the person who has acquired such benefits: