Article 82 (Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Business Year) 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; hereinafter the same applies in this Article) applies 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 the provisions then in force continue to govern where a corporation came to fall under any of the cases listed in the items of that Article before that date.