With regard to the amount of foreign country's corporate tax imposed on the income of a foreign subsidiary prescribed in Article 81-15, paragraph (8) of the Former Corporation Tax Act (including an amount deemed to be the amount of foreign country's corporate tax prescribed in paragraph (8) of that Article pursuant to the provisions of paragraph (9) of that Article), where a consolidated corporation is subject to the provisions of that paragraph, which remain in force pursuant to the provisions of paragraph (2) of the following Article, in each consolidated business year starting on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 81-5 of the Former Corporation Tax Act remain in force. In this case, the phrase "Article 81-15, paragraph (8)" in that Article is deemed to be replaced with "Article 81-15, paragraph (8) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Corporation Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 16, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit in Consolidated Business Years) of the Supplementary Provisions of that Act".