Supplementary Provisions, Article 13

The provisions of Article 72-22, paragraph (1), item (ii) and paragraph (2), and Article 72-48, paragraph (1), paragraph (4), items (ii) and (iii), and paragraph (6) of the New Act apply from corporate enterprise tax for the business year that includes the Effective Date and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years during liquidation and corporate enterprise tax to be paid upon the distribution of part of residual assets; the same applies in this Article), and the provisions then in force continue to govern corporate enterprise tax for each business year through the business year immediately preceding the business year that includes that date and corporate enterprise tax on liquidation income from dissolution or merger before that date.