Supplementary Provisions, Article 17

The provisions of Article 72-4, paragraph (1), item (v), Article 72-5, paragraph (1), item (iv) (the part concerning shipowners' mutual insurance associations), Article 72-18, paragraph (2) and Article 72-41, paragraph (1) of the Former Act remain in effect with respect to corporate enterprise tax for each business year through the business year immediately preceding the business year that includes the date of enforcement of this Act and corporate enterprise tax on liquidation income from dissolution or merger before that date.