With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax to a Nonresident that had a former permanent establishment (meaning a Nonresident that had, as of December 31, 2018, a permanent establishment as prescribed in Article 2, paragraph (1), item (viii)-4 of the Former Income Tax Act (referred to as a "former permanent establishment" in item (i) of the following paragraph) but did not have anything falling under a permanent establishment as prescribed in Article 2, paragraph (1), item (viii)-4 of the New Income Tax Act (referred to as a "new permanent establishment" in the items of the following paragraph)) in the case where the provisions of Article 2, paragraph (1), item (viii)-4 of the New Income Tax Act apply pursuant to the provisions of paragraph (1), the phrase "a Nonresident that has a permanent establishment" in Article 2, paragraph (1), item (xlii) of that Act is deemed to be replaced with "a Nonresident that had a former permanent establishment as prescribed in Article 3, paragraph (3) (Transitional Measures Concerning the Definition of Permanent Establishment for Nonresidents or Foreign Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".