With regard to the application of the provisions of Article 41-15-3, paragraph (3) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "Part III, Chapter II, Section 3 of that Act and" in that paragraph is deemed to be replaced with "Part III, Chapter II, Section 3 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; hereinafter referred to as the "2014 Amendment Act" in this paragraph) and the Income Tax Act", and the phrase "Article 169, item (iii) of that Act or" is deemed to be replaced with "Article 169, item (iii) of the Income Tax Act prior to the amendment by Article 1 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (5) of the Supplementary Provisions of the 2014 Amendment Act, or the Income Tax Act", and beyond this, the technical replacement of terms in the provisions of laws and regulations concerning income tax and any other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.