Unless otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act" up to Article 15 of the Supplementary Provisions) 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) beginning on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), to corporation tax on consolidated income for a consolidated business year of a consolidated corporation beginning on or after the Effective Date, 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, corporation tax on consolidated income for a consolidated business year of a consolidated corporation that began before the Effective Date, 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.