With regard to the application of the provisions of Article 10-2-2 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) in the case where the provisions of the preceding Article apply, the phrase "an amount equivalent to 20 percent of" in paragraph (3) of that Article is deemed to be replaced with "an amount equivalent to 20 percent of (or, if there is an amount to be deducted from the amount of income tax on the amount of gross income for the year of provision for use pursuant to the provisions of 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 (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph), the remaining amount after deducting that amount)", and the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2-2, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts".