Article 99 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Dissolution), Article 102 (Return for Estimated Tax Due on Income during Liquidation) and Article 115 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Merger) of the New Act apply to corporation tax on liquidation income (including corporation tax on income for a business year in liquidation and corporation tax to be paid upon a partial distribution of residual assets; hereinafter the same applies in this Article) from a dissolution or merger, on or after the Effective Date, of an ordinary corporation or a cooperative, etc. that is a domestic corporation, and the provisions then in force continue to govern corporation tax on liquidation income from a dissolution or merger, before that date, of an ordinary corporation or a cooperative, etc. that is a domestic corporation.