The provisions of Article 82-3, paragraphs (7), (11) and (14) of the New Corporation Tax Act apply to covered fiscal years of a domestic corporation starting on or after January 1, 2026, notwithstanding the provisions of Article 13 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025). In this case, with regard to the application of the provisions of Article 82-3, paragraphs (7), (11) and (14) of the New Corporation Tax Act in covered fiscal years starting during the period from that date to March 31 of that year, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.