①With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act") in the case where the provisions of Article 12 or Article 18 of the Supplementary Provisions apply, the phrase "provisions and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Articles 12 and 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) and".

②With regard to the application of the provisions of Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of Article 18 of the Supplementary Provisions apply, the phrase "provisions" in paragraph (2) of that Article is deemed to be replaced with "provisions (including, where the provisions of Article 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) apply, those provisions)", and the phrase "item (ii) of that Article" with "Article 190, item (ii) of the Income Tax Act".