第三項
Supplementary Provisions, Article 7, 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:
国税通則法第六十五条第三項第二号 同号イ中「所得税法」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）附則第七条第二項（外国税額控除に関する経過措置）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」と、「第百六十五条の六」とあるのは「所得税法第百六十五条の六」とする。
Article 65, paragraph (3), item (ii) of the Act on General Rules for National Taxes: the phrase "Income Tax Act" in (a) of that item is deemed to be replaced with "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 7, paragraph (2) (Transitional Measures Concerning the Foreign Tax Credit) of the Supplementary Provisions of that Act", and the phrase "Article 165-6" is deemed to be replaced with "Article 165-6 of the Income Tax Act";
所得税法第四十四条の三、第四十六条、第百二十二条第二項、第百二十三条第二項第六号並びに第二百三十八条第一項及び第三項 同法第四十四条の三中「第九十五条第一項から第三項まで」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）附則第七条第二項（外国税額控除に関する経過措置）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。）第九十五条第一項から第三項まで」と、同法第四十六条中「第九十五条第一項」とあるのは「旧所得税法第九十五条第一項」と、同法第百二十二条第二項中「第九十五条第二項」とあるのは「旧所得税法第九十五条第二項」と、同法第百二十三条第二項第六号並びに第二百三十八条第一項及び第三項中「第九十五条」とあるのは「旧所得税法第九十五条」とする。
Articles 44-3 and 46, Article 122, paragraph (2), Article 123, paragraph (2), item (vi), and Article 238, paragraphs (1) and (3) of the Income Tax Act: the phrase "Article 95, paragraphs (1) through (3)" in Article 44-3 of that Act is deemed to be replaced with "Article 95, paragraphs (1) through (3) 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 7, paragraph (2) (Transitional Measures Concerning the Foreign Tax Credit) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act")", the phrase "Article 95, paragraph (1)" in Article 46 of that Act is deemed to be replaced with "Article 95, paragraph (1) of the former Income Tax Act", the phrase "Article 95, paragraph (2)" in Article 122, paragraph (2) of that Act is deemed to be replaced with "Article 95, paragraph (2) of the former Income Tax Act", and the phrase "Article 95" in Article 123, paragraph (2), item (vi) and Article 238, paragraphs (1) and (3) of that Act is deemed to be replaced with "Article 95 of the former Income Tax Act";
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十七項第四号、第十九項第五号、第二十一項第五号、第二十三項第五号及び第二十五項第五号 同条第十七項第四号中「第九十五条の」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）附則第七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（以下この条において「旧所得税法」という。）第九十五条の」と、「同法第九十二条第一項」とあるのは「所得税法第九十二条第一項」と、「同法第九十五条」とあるのは「旧所得税法第九十五条」と、同条第十九項第五号、第二十一項第五号、第二十三項第五号及び第二十五項第五号中「第九十五条の」とあるのは「旧所得税法第九十五条の」と、「同法第九十二条第一項」とあるのは「所得税法第九十二条第一項」と、「同法第九十五条」とあるのは「旧所得税法第九十五条」とする。
Article 3-2, paragraph (17), item (iv), paragraph (19), item (v), paragraph (21), item (v), paragraph (23), item (v) and paragraph (25), item (v) 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 "Article 95" in paragraph (17), item (iv) of that Article is deemed to be replaced with "Article 95 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 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act" in this Article)", the phrase "Article 92, paragraph (1) of that Act" is deemed to be replaced with "Article 92, paragraph (1) of the Income Tax Act", and the phrase "Article 95 of that Act" is deemed to be replaced with "Article 95 of the former Income Tax Act", and the phrase "Article 95" in paragraph (19), item (v), paragraph (21), item (v), paragraph (23), item (v) and paragraph (25), item (v) of that Article is deemed to be replaced with "Article 95 of the former Income Tax Act", the phrase "Article 92, paragraph (1) of that Act" is deemed to be replaced with "Article 92, paragraph (1) of the Income Tax Act", and the phrase "Article 95 of that Act" is deemed to be replaced with "Article 95 of the former Income Tax Act";
租税特別措置法第八条の四第三項第四号、第二十八条の四第五項第三号、第三十一条第三項第四号、第三十七条の十第六項第六号、第四十一条の十四第二項第五号及び第四十二条の三第一項 同法第八条の四第三項第四号中「、第九十五条及び」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）附則第七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。）第九十五条及び所得税法」と、「同法第九十五条及び」とあるのは「旧所得税法第九十五条及び所得税法」と、同法第二十八条の四第五項第三号、第三十一条第三項第四号、第三十七条の十第六項第六号及び第四十一条の十四第二項第五号中「、第九十五条及び」とあるのは「、旧所得税法第九十五条及び所得税法」と、「同法第九十五条及び」とあるのは「旧所得税法第九十五条及び所得税法」と、同法第四十二条の三第一項中「同法第九十五条又は」とあるのは「旧所得税法第九十五条又は所得税法」とする。
Article 8-4, paragraph (3), item (iv), Article 28-4, paragraph (5), item (iii), Article 31, paragraph (3), item (iv), Article 37-10, paragraph (6), item (vi), Article 41-14, paragraph (2), item (v) and Article 42-3, paragraph (1) of the Act on Special Measures Concerning Taxation: the phrase ", Article 95 and" in Article 8-4, paragraph (3), item (iv) of that Act is deemed to be replaced with ", Article 95 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 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act"), and the Income Tax Act", and the phrase "Article 95 of that Act and" is deemed to be replaced with "Article 95 of the former Income Tax Act and the Income Tax Act", the phrase ", Article 95 and" in Article 28-4, paragraph (5), item (iii), Article 31, paragraph (3), item (iv), Article 37-10, paragraph (6), item (vi) and Article 41-14, paragraph (2), item (v) of that Act is deemed to be replaced with ", Article 95 of the former Income Tax Act and the Income Tax Act", and the phrase "Article 95 of that Act and" is deemed to be replaced with "Article 95 of the former Income Tax Act and the Income Tax Act", and the phrase "Article 95 of that Act or" in Article 42-3, paragraph (1) of that Act is deemed to be replaced with "Article 95 of the former Income Tax Act or the Income Tax Act";
beyond what is specified in the preceding 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.