With regard to the income tax for 2016 and prior years of a Nonresident who, in any year up to and including 2016, falls under the case set forth in Article 5, paragraph (2), item (i) or (ii) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 22 and in Article 74 of the Supplementary Provisions), the provisions of that paragraph remain in force. In this case, the phrase "Article 161" in item (i) of that paragraph is deemed to be replaced with "Article 161 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 "former Income Tax Act")", and the phrase "Article 161, item (i)-2" in item (ii) of that paragraph is deemed to be replaced with "Article 161, item (i)-2 of the former Income Tax Act".