Article 65, paragraph (3), item (ii) of the Act on General Rules for National Taxes: the phrase "Income Tax Act" in (a) of that item is deemed to be replaced with "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 7, paragraph (2) (Transitional Measures Concerning the Foreign Tax Credit) of the Supplementary Provisions of that Act", and the phrase "Article 165-6" is deemed to be replaced with "Article 165-6 of the Income Tax Act";