In case where the benefits have been obtained, which fall under any
of the following subparagraphs as a corporation issues new stocks or
equity shares (hereafter in this Article, referred to as “new stocks”) for
increasing its capital (including the investment amount; hereafter in this
Article and Article 39-2, the same shall apply), the amount equivalent
to relevant benefits shall be deemed to be the value of donated property
of the person who has acquired such benefits