The provisions of Article 68-88, paragraphs (28) and (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the deadline or date specified in any of the items of paragraph (28) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation in a consolidated business year of a consolidated corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation ( Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation ( and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation and of Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation and that Act and that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of that Act 'the preceding Article and the Act on Special Measures Concerning Taxation 'the preceding Article and that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation (that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation and the Act on Special Measures Concerning Taxation and that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation , the Act on Special Measures Concerning Taxation , that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation" in the row for Article 68-88, paragraph (28) in the table of that paragraph is deemed to be replaced with "seven years six years and paragraph (4), and through paragraph (5), and Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation ( Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) ( and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation and of Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment Article 68-88, paragraph (28) of that Act' and Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article is deemed to be replaced with 'or the preceding two paragraphs, or Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation' Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' (the Act on Special Measures Concerning Taxation (that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and paragraph (3)) , the Act on Special Measures Concerning Taxation , that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment", the phrase "the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation" in the row for Article 68-88, paragraph (31) of that table is deemed to be replaced with "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (28) the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (28) as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)", and the phrase "Article 68-107-2, paragraph (13) of that Act" is deemed to be replaced with "Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment".