The provisions of Article 70, paragraph (2) of the new Act on General Rules for National Taxes apply to the amount of net loss, etc. (meaning the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the new Act on General Rules for National Taxes; the same applies hereinafter in this paragraph) that arose in a business year, calculation period, or consolidated business year of a corporation that began on or after April 1, 2001, and the provisions then in force continue to govern the amount of net loss, etc. that arose in a business year, calculation period, or consolidated business year of a corporation that began before that date.