Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (referred to as the "New Corporation Tax Act" in the following Article and Article 16 of the Supplementary Provisions) apply to corporation tax on the international minimum tax amount for covered fiscal years of a domestic corporation starting on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and to corporation tax on the international minimum tax residual amount for covered fiscal years of a corporation (including an association or foundation without juridical personality) starting on or after the Effective Date, and with regard to corporation tax on the international minimum tax amount for covered fiscal years of a domestic corporation that started before the Effective Date, the provisions then in force continue to govern.