The provisions of Article 157, paragraph (4) of the new Income Tax Act (limited to the part concerning mergers, etc. prescribed in that paragraph) apply to acts or calculations that a corporation (including an Association or Foundation without Legal Personality prescribed in Article 2, paragraph (1), item (viii) of the new Income Tax Act; the same applies hereinafter up to Article 50 of the Supplementary Provisions) performs on or after May 1, 2007, and the provisions then in force continue to govern acts or calculations that a corporation performed before that date.