With regard to the application of the provisions of Article 41-22, paragraph (2) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "of Article 214" in item (ii) of that paragraph is deemed to be replaced with "of Article 214 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 19, paragraph (3) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act" in this item)", the phrase "Article 172, paragraph (1) of that Act" is deemed to be replaced with "Article 172, paragraph (1) of the Income Tax Act", and the phrase "Article 214, paragraph (1) of that Act" is deemed to be replaced with "Article 214, paragraph (1) of the former 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.