Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for each business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) in the case where a merger, a company split, a capital contribution in kind, a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the New Corporation Tax Act; the same applies hereinafter), a reduction of capital or capital contributions, a capitalization of profits prescribed in Article 293-2 of the Commercial Code (Act No. 48 of 1899) pursuant to the provisions of that Article, a capitalization of reserves prescribed in Article 293-3 of that Code pursuant to the provisions of that Article, an entity conversion, a distribution of residual assets due to dissolution, a cancellation of shares (including capital contributions; the same applies through the following Article), a refund of equity due to the retirement or withdrawal of a member, or a compensation for a capital deficit prescribed in Article 289, paragraph (1) of that Code by means of capital and the reserves prescribed in that paragraph is carried out on or after April 1, 2001, to corporation tax on income for each calculation period of a specified trust (meaning a specified trust prescribed in Article 2, item (xxix)-3 of the New Corporation Tax Act; the same applies hereinafter), to corporation tax on retirement pension funds, and to corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) is carried out 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 in this Article), and with regard to corporation tax on income for each business year of a corporation in the case where a merger, a capital contribution in kind, a post-formation acquisition of assets, a reduction of capital or capital contributions, a capitalization of profits prescribed in Article 293-2 of the Commercial Code pursuant to the provisions of that Article, a capitalization of reserves prescribed in Article 293-3 of that Code pursuant to the provisions of that Article, an entity conversion, a distribution of residual assets due to dissolution, a cancellation of shares, a refund of equity due to the retirement or withdrawal of a member, or a compensation for a capital deficit prescribed in Article 289, paragraph (1) of that Code by means of capital and the reserves prescribed in that paragraph was carried out before that date, corporation tax on retirement pension funds, and corporation tax on liquidation income of a corporation in the case where a dissolution or merger was carried out before that date, the provisions then in force continue to govern.