①This Act comes into effect on the date of promulgation.

②The provisions of the Corporation Tax Act after the amendment apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of that Act; the same applies hereinafter) beginning on or after April 1, 1973 and to corporation tax on liquidation income due to a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter), and with regard to corporation tax on income for a business year of a corporation that began before that date and corporation tax on liquidation income due to a dissolution or merger before that date, the provisions then in force continue to govern.