Supplementary Provisions, Article 7, paragraph (3), item (ii)
二
Articles 44-3 and 46, Article 122, paragraph (2), Article 123, paragraph (2), item (vi), and Article 238, paragraphs (1) and (3) of the Income Tax Act: the phrase "Article 95, paragraphs (1) through (3)" in Article 44-3 of that Act is deemed to be replaced with "Article 95, paragraphs (1) through (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), 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 (hereinafter referred to as the "former Income Tax Act")", the phrase "Article 95, paragraph (1)" in Article 46 of that Act is deemed to be replaced with "Article 95, paragraph (1) of the former Income Tax Act", the phrase "Article 95, paragraph (2)" in Article 122, paragraph (2) of that Act is deemed to be replaced with "Article 95, paragraph (2) of the former Income Tax Act", and the phrase "Article 95" in Article 123, paragraph (2), item (vi) and Article 238, paragraphs (1) and (3) of that Act is deemed to be replaced with "Article 95 of the former Income Tax Act";
所得税法第四十四条の三、第四十六条、第百二十二条第二項、第百二十三条第二項第六号並びに第二百三十八条第一項及び第三項 同法第四十四条の三中「第九十五条第一項から第三項まで」とあるのは「所得税法等の一部を改正する法律(平成二十六年法律第十号)附則第七条第二項(外国税額控除に関する経過措置)の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法(以下「旧所得税法」という。)第九十五条第一項から第三項まで」と、同法第四十六条中「第九十五条第一項」とあるのは「旧所得税法第九十五条第一項」と、同法第百二十二条第二項中「第九十五条第二項」とあるのは「旧所得税法第九十五条第二項」と、同法第百二十三条第二項第六号並びに第二百三十八条第一項及び第三項中「第九十五条」とあるのは「旧所得税法第九十五条」とする。