With regard to income tax in the case where an individual has provided equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the individual acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in that paragraph, the provisions of that Article remain in force. In such a case, the phrase "paragraph (3) of the following Article" in paragraph (4) of that Article is deemed to be replaced with "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)", and the phrase "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (12) of that Article is deemed to be replaced with "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act".