Article 8-4, paragraph (2) and Article 41-15-3, paragraph (1) of the Act on Special Measures Concerning Taxation: the phrase "Article 165" in Article 8-4, paragraph (2) of that Act is deemed to be replaced with "Article 165 of 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 (hereinafter referred to as the "former Income Tax Act")", the phrase "(that Act" in Article 41-15-3, paragraph (1) of that Act is deemed to be replaced with "(the former Income Tax Act", and the phrase ", that Act" is deemed to be replaced with ", the Income Tax Act";