The provisions of Article 10-3, paragraphs (1) and (2) of the New Corporation Tax Act apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. prescribed in Article 10-3, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") (referred to as "specified ordinary corporations, etc." in Articles 18 and 106 of the Supplementary Provisions) that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern.