With regard to the income tax for 2016 and prior years of a Non-Permanent Resident set forth in Article 7, paragraph (1), item (ii) of the former Income Tax Act who, in any year up to and including 2016, has the income specified in that item, or of a Nonresident set forth in item (iii) of that paragraph who has the income specified in that item, those provisions remain in force. In this case, the phrase "Article 161" in item (ii) 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 "each item of Article 164, paragraph (1)" in item (iii) of that paragraph is deemed to be replaced with "each item of Article 164, 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 in the case where the first sentence of this paragraph applies, and any other necessary matters concerning the application of the first sentence of this paragraph, are specified by Cabinet Order.