The provisions of Article 68-3-2, paragraph (1) (limited to the parts concerning item (i), (b) and (c) and item (ii), (a) and (b)) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to corporation tax for business years ending on or after the item (ii) effective date of a Trust Corporation, pertaining to a specified-purpose trust (meaning a specified-purpose trust listed in Article 2, item (xxix)-2, (e) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article), prescribed in Article 4-7 of the Corporation Tax Act (limited to one to which the provisions of the New Act on Special Measures Concerning Taxation apply as a domestic corporation pursuant to the provisions of Article 4-7, item (i) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation), and the provisions then in force continue to govern corporation tax for business years ending before the item (ii) effective date of a Trust Corporation, pertaining to a specified-purpose trust, prescribed in Article 4-7 of the Corporation Tax Act (limited to one to which the provisions of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) applied as a domestic corporation pursuant to the provisions of Article 4-7, item (i) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation).