If the due date for filing a return under the provisions of Article 71, paragraph (1) (Interim Return) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act) (limited to one that states the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act)) for a business year of an ordinary corporation beginning before January 1, 1966 and ending on or after June 30, 1966 is before the Effective Date, the provisions then in force continue to govern the corporation tax paid or to have been paid by that corporation as corporation tax pertaining to that return, notwithstanding the provisions of the preceding Article.