Article 3-2, paragraph (13) and Article 4, paragraphs (1), (2), (5) and (6) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.: the phrase "that Act" in Article 3-2, paragraph (13) of that Act is deemed to be replaced with "the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of that Act (referred to as the "former Income Tax Act" in Article 4)", the phrase "(the Income Tax Act" in Article 4, paragraph (1) of that Act is deemed to be replaced with "(the former Income Tax Act", the phrase "Article 165 of the Income Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Article 165 of the former Income Tax Act", and the phrase "and Articles 165 through 165-6" is deemed to be replaced with "and Article 165 of the former Income Tax Act", the phrase "the Income Tax Act" in paragraph (5) of that Article is deemed to be replaced with "the former Income Tax Act", and the phrase "Article 165 of the Income Tax Act" in paragraph (6) of that Article is deemed to be replaced with "Article 165 of the former Income Tax Act", and the phrase "and Articles 165 through 165-6" is deemed to be replaced with "and Article 165 of the former Income Tax Act";