the provisions of Article 7 amending Article 19, paragraph (4), item (iii), (c) of the Act on General Rules for National Taxes (limited to the part replacing "Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations)" with "Article 144-13, paragraph (12) (Refund Due to Carryback of Loss)"), the provisions amending Article 65, paragraph (3), item (ii), (a) of that Act, and the provisions amending (b) of that item.