The provisions of Article 82 of the New Act (Special Provisions on Requests for Reassessment Accompanying the Reassessment, etc. of the Amount of Corporation Tax, etc. for the Previous Business Year) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations); the same applies hereinafter in this Article) apply to cases where a corporation comes to fall under any of the cases listed in the items of Article 82 of the New Act on or after the Effective Date, and with regard to cases where a corporation came to fall under any of the cases listed in the items of that Article before that date, the provisions then in force continue to govern.