The provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes as amended by Article 6 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to the amount of net loss, etc. (meaning the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the Act on General Rules for National Taxes; hereinafter the same applies in this paragraph and paragraph (3)) arising in a business year or consolidated business year of a corporation beginning on or after April 1, 2018, and the provisions then in force continue to govern the amount of net loss, etc. that arose in a business year or consolidated business year of a corporation that began before that date.