Article 8-4, paragraph (3), item (iv), Article 28-4, paragraph (5), item (iii), Article 31, paragraph (3), item (iv), Article 37-10, paragraph (6), item (vi), Article 41-14, paragraph (2), item (v) and Article 42-3, paragraph (1) of the Act on Special Measures Concerning Taxation: the phrase ", Article 95 and" in Article 8-4, paragraph (3), item (iv) of that Act 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"), and the Income Tax Act", and the phrase "Article 95 of that Act and" is deemed to be replaced with "Article 95 of the former Income Tax Act and the Income Tax Act", the phrase ", Article 95 and" in Article 28-4, paragraph (5), item (iii), Article 31, paragraph (3), item (iv), Article 37-10, paragraph (6), item (vi) and Article 41-14, paragraph (2), item (v) of that Act is deemed to be replaced with ", Article 95 of the former Income Tax Act and the Income Tax Act", and the phrase "Article 95 of that Act and" is deemed to be replaced with "Article 95 of the former Income Tax Act and the Income Tax Act", and the phrase "Article 95 of that Act or" in Article 42-3, paragraph (1) of that Act is deemed to be replaced with "Article 95 of the former Income Tax Act or the Income Tax Act";