With regard to income tax in the case where an individual has used information and communications equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual acquired or manufactured, or leased, before the Effective Date for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, in that Article, the word "又は" (or) in the phrase "paragraph (3) or the preceding paragraph" in paragraph (5) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), the phrase "if there is an amount to be deducted, that amount" in that paragraph with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-6, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), those amounts", the phrase "Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (10) with "Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 82 of the Supplementary Provisions of that Act", and the phrase "Article 10-6, paragraph (11) of the Act on Special Measures Concerning Taxation" in paragraph (14), item (ii) with "Article 10-6, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 82 of the Supplementary Provisions of that Act".