Article 3-2, paragraph (17), item (iv), paragraph (19), item (v), paragraph (21), item (v), paragraph (23), item (v) and paragraph (25), item (v) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.: the phrase "Article 95" in paragraph (17), item (iv) of that Article is deemed to be replaced with "Article 95 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) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act" in this Article)", the phrase "Article 92, paragraph (1) of that Act" is deemed to be replaced with "Article 92, paragraph (1) of the Income Tax Act", and the phrase "Article 95 of that Act" is deemed to be replaced with "Article 95 of the former Income Tax Act", and the phrase "Article 95" in paragraph (19), item (v), paragraph (21), item (v), paragraph (23), item (v) and paragraph (25), item (v) of that Article is deemed to be replaced with "Article 95 of the former Income Tax Act", the phrase "Article 92, paragraph (1) of that Act" is deemed to be replaced with "Article 92, paragraph (1) of the Income Tax Act", and the phrase "Article 95 of that Act" is deemed to be replaced with "Article 95 of the former Income Tax Act";