Supplementary Provisions, Article 14

In the case where a corporation files and pays on or after the Effective Date under the main clause of Article 72-26, paragraph (1) of the New Act (including the case where a return is deemed to have been filed under Article 72-26, paragraph (4) of the New Act), the amount of tax paid as enterprise tax for the previous business year prescribed in Article 72-26, paragraph (1) of the New Act, or the amount of tax finalized as payable, or the finalized enterprise tax amount of the merged corporation prescribed in Article 72-26, paragraph (2) of the New Act, is, notwithstanding the main clause of Article 72-26, paragraph (1) or Article 72-26, paragraph (2) of the New Act, the amount calculated on the assumption that Article 72-22 of the New Act applied to the income for the business year that formed the basis for calculating the amount of tax for that business year or the finalized enterprise tax amount of that merged corporation, respectively.