Supplementary Provisions, Article 8-2

Where there is an amount added pursuant to Article 42-11, paragraph (11) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), as governed by the rules thereof pursuant to Article 106 of the Supplementary Provisions of that Act; Article 42-6, paragraph (6), Article 42-7, paragraph (6), Article 42-10, paragraph (6) or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), as governed by the rules thereof pursuant to Article 89, Article 90, paragraph (6), Article 91 or Article 92 of the Supplementary Provisions of that Act; or Article 62-3, paragraph (1) or (8) or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996), as governed by the rules thereof pursuant to Article 15 of the Supplementary Provisions of that Act, in the application of Article 53, paragraphs (3), (8), (13), (19), (23) and (26) and Article 321-8, paragraphs (3), (8), (13), (19), (23) and (26), "or Article 63, paragraph (1)" in those provisions is deemed to be replaced with "(including Article 62-3, paragraph (1) or (8) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996) (hereinafter in this paragraph referred to as the "1996 Special Taxation Measures Amendment Act"), as governed by the rules thereof pursuant to Article 15, paragraph (1) of the Supplementary Provisions of the 1996 Special Taxation Measures Amendment Act), Article 63, paragraph (1) (including Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the 1996 Special Taxation Measures Amendment Act, as governed by the rules thereof pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 1996 Special Taxation Measures Amendment Act), Article 42-11, paragraph (11) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), as governed by the rules thereof pursuant to Article 106 of the Supplementary Provisions of that Act, or Article 42-6, paragraph (6), Article 42-7, paragraph (6), Article 42-10, paragraph (6) or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation prior to its amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), as governed by the rules thereof pursuant to Article 89, Article 90, paragraph (6), Article 91 or Article 92 of the Supplementary Provisions of that Act".