Unless otherwise provided for in these Supplementary Provisions, the provisions of the New Corporation Tax Act 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) of the New Corporation Tax Act; the same applies hereinafter up to Article 14 of the Supplementary Provisions) beginning on or after the Effective Date (excluding each business year within the period of the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the 2002 Amendment Act (limited to the period intended to be the first consolidated business year prescribed in that paragraph; hereinafter referred to as the "business year subject to the transitional measures") of a domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002; referred to as the "2002 Amendment Act" in this Article) that receives the approval referred to in Article 4-2 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act") upon receiving the application of the provisions of that paragraph (referred to as a "parent corporation under the transitional measures" in this Article), of an other domestic corporation prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the 2002 Amendment Act that receives the approval referred to in Article 4-2 of the Former Corporation Tax Act upon receiving the application of the provisions of that paragraph (hereinafter referred to as a "subsidiary corporation under the transitional measures"), and of an other domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act that has come to have a full controlling interest prescribed in that Article with the parent corporation under the transitional measures in the first consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) for which corporation tax on consolidated income for each consolidated business year of the parent corporation under the transitional measures is imposed (hereinafter referred to as a "corporation joining during the transitional period")), to corporation tax on consolidated income for a consolidated business year of a consolidated corporation beginning on or after the Effective Date (excluding a consolidated business year within the period of the business year subject to the transitional measures of a parent corporation under the transitional measures, a subsidiary corporation under the transitional measures or a corporation joining during the transitional period), to corporation tax on income for a calculation period beginning on or after the Effective Date of a corporation that is the trustee of a specified trust, and to corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after the Effective Date (including corporation tax pertaining to income for a business year during 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 a business year of a corporation that began before the Effective Date and for each business year within the period of the business year subject to the transitional measures of a parent corporation under the transitional measures, a subsidiary corporation under the transitional measures or a corporation joining during the transitional period, corporation tax on consolidated income for a consolidated business year of a consolidated corporation that began before the Effective Date and for a consolidated business year within the period of the business year subject to the transitional measures of a parent corporation under the transitional measures, a subsidiary corporation under the transitional measures or a corporation joining during the transitional period, corporation tax on income for a calculation period of a corporation that is the trustee of a specified trust that began before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.