①The provisions of Article 151 of the New Corporation Tax Act apply to Final Returns for business years of foreign corporations that end on or after the Effective Date, to interim returns for corporation tax of foreign corporations for which the tax liability pertaining to the interim return arises on or after the Effective Date, and to amended returns pertaining to Final Returns and interim returns of foreign corporations, that foreign corporations file on or after the Effective Date.

②With regard to the autographs and seals under the provisions of Article 151, paragraphs (1) through (4) of the Former Corporation Tax Act for Final Returns for business years of corporations that ended before the Effective Date (excluding those filed on or after April 1, 2021), interim returns for corporation tax of corporations for which the tax liability pertaining to the interim return arose before the Effective Date, consolidated Final Returns for consolidated business years of consolidated corporations that ended before the Effective Date (excluding those filed on or after April 1, 2021) and consolidated interim returns for corporation tax of consolidated corporations for which the tax liability pertaining to the consolidated interim return arose before the Effective Date, and amended returns pertaining to these returns, that corporations filed before the Effective Date, and for the documents prescribed in Article 81-25, paragraph (1) of the Former Corporation Tax Act stating the individually attributed amounts, etc. prescribed in that paragraph for consolidated business years of consolidated corporations that ended before the Effective Date (including the documents prescribed in paragraph (2) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in paragraph (1) of that Article in the case where the change occurred before the Effective Date, and excluding those filed on or after April 1, 2021), the provisions then in force continue to govern.