Where a profit-seeking enterprise has conducted a merger, split-up (spin- off), acquisition or alienation under Article 42 of the Business Mergers And Acquisitions Act and Article 10 or Article 15 of the abolished Statute for Upgrading Industries, each tax-exempt income not included in the amount of the basic income under Article 16 of the Act which may be excluded from the amount of the amount of basic income of that profit- seeking enterprise shall remain excluded from the amount of the basic income tax amount of that profit-seeking enterprise.