The provisions of Article 70, paragraph (1) of the Act on General Rules for National Taxes as amended by the provisions of Article 5 (referred to as "the new Act on General Rules for National Taxes" in the following paragraph) apply to corporation tax for which the due date or date specified in item (i) of that paragraph arrives on or after the effective date, and the provisions then in force continue to govern corporation tax for which that due date or date arrived before the effective date.