Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter up to Article 119 of the Supplementary Provisions) for business years beginning on or after the Effective Date and to corporation tax of a consolidated parent corporation, or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, for consolidated business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date and corporation tax of a consolidated parent corporation, or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, for consolidated business years that began before the Effective Date.