For the purpose of applying the provisions of Article 4-5 and Articles 41-18 through 41-18-3 of the Act on Special Measures Concerning Taxation as amended by Article 13 (hereinafter referred to as "the new Act on Special Measures Concerning Taxation") in the case where the provisions of the preceding paragraph apply, the phrase "specified donation (" in Article 4-5, paragraph (2) of the new Act on Special Measures Concerning Taxation is deemed to be replaced with "specified donation (the provisions of Article 78, paragraph (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. 8 of 2024) (referred to as the "former Income Tax Act" in paragraph (9)), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or", the phrase "provisions and" in paragraph (9) of that Article is deemed to be replaced with "provisions, the provisions of Article 78, paragraph (3) of the former Income Tax Act, and", the phrase "that Act" is deemed to be replaced with "the Income Tax Act", and the phrase 'excluding", and' is deemed to be replaced with 'excluding", and the phrase "money expended" in Article 78, paragraph (3) of the former Income Tax Act is deemed to be replaced with "money expended (excluding the portion equivalent to the amount of interest or similar income prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied)", and', the phrase "and the preceding paragraph" in Article 41-18, paragraph (2) of the new Act on Special Measures Concerning Taxation is deemed to be replaced with "and the provisions of Article 78, paragraph (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. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or the preceding paragraph", the phrase "and paragraph (1) of the preceding Article" in Article 41-18-2, paragraph (2) of the new Act on Special Measures Concerning Taxation is deemed to be replaced with "and the provisions of Article 78, paragraph (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. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or paragraph (1) of the preceding Article", and the phrase "Article 41-18, paragraph (1) or" in Article 41-18-3, paragraph (1) of the new Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 78, paragraph (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. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or Article 41-18, paragraph (1) or".