第三項
Supplementary Provisions, Article 11, paragraph (3)
前項の規定の適用がある場合における次の各号に掲げる規定の適用については、当該各号に定めるところによる。
In the case where the provisions of the preceding paragraph apply, the provisions set forth in the following items apply as specified in each of those items:
租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第三条の二第十三項並びに第四条第一項、第二項、第五項及び第六項 同法第三条の二第十三項中「同法」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第十一条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法（第四条において「旧所得税法」という。）」と、同法第四条第一項中「（所得税法」とあるのは「（旧所得税法」と、同条第二項中「所得税法第百六十五条」とあるのは「旧所得税法第百六十五条」と、「及び第百六十五条から第百六十五条の六まで」とあるのは「及び旧所得税法第百六十五条」と、同条第五項中「所得税法」とあるのは「旧所得税法」と、同条第六項中「所得税法第百六十五条」とあるのは「旧所得税法第百六十五条」と、「及び第百六十五条から第百六十五条の六まで」とあるのは「及び旧所得税法第百六十五条」とする。
Article 3-2, paragraph (13) and Article 4, paragraphs (1), (2), (5) and (6) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.: the phrase "that Act" in Article 3-2, paragraph (13) of that Act is deemed to be replaced with "the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of that Act (referred to as the "former Income Tax Act" in Article 4)", the phrase "(the Income Tax Act" in Article 4, paragraph (1) of that Act is deemed to be replaced with "(the former Income Tax Act", the phrase "Article 165 of the Income Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Article 165 of the former Income Tax Act", and the phrase "and Articles 165 through 165-6" is deemed to be replaced with "and Article 165 of the former Income Tax Act", the phrase "the Income Tax Act" in paragraph (5) of that Article is deemed to be replaced with "the former Income Tax Act", and the phrase "Article 165 of the Income Tax Act" in paragraph (6) of that Article is deemed to be replaced with "Article 165 of the former Income Tax Act", and the phrase "and Articles 165 through 165-6" is deemed to be replaced with "and Article 165 of the former Income Tax Act";
租税特別措置法第八条の四第二項及び第四十一条の十五の三第一項 同法第八条の四第二項中「第百六十五条」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第十一条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第百六十五条」と、同法第四十一条の十五の三第一項中「（同法」とあるのは「（旧所得税法」と、「、同法」とあるのは「、所得税法」とする。
Article 8-4, paragraph (2) and Article 41-15-3, paragraph (1) of the Act on Special Measures Concerning Taxation: the phrase "Article 165" in Article 8-4, paragraph (2) of that Act is deemed to be replaced with "Article 165 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act")", the phrase "(that Act" in Article 41-15-3, paragraph (1) of that Act is deemed to be replaced with "(the former Income Tax Act", and the phrase ", that Act" is deemed to be replaced with ", the Income Tax Act";
beyond what is specified in the preceding two items, the technical replacement of terms in the provisions of laws and regulations concerning income tax and any other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.