The provisions of Article 66-4, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where a reassessment prescribed in Article 2, item (xliii) of the Corporation Tax Act (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in Article 2, item (xliv) of that Act (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of income or the amount of loss of a corporation for a business year beginning on or after the Effective Date, or with regard to the amount of liquidation income from the dissolution (excluding dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after the Effective Date (including the amount of income for a business year during liquidation of a corporation that is subject to corporation tax on liquidation income, and the amount deemed to be liquidation income from dissolution pursuant to the provisions of Article 103, paragraph (1), item (ii) of the Corporation Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern the case where a reassessment or determination is made with regard to the amount of income or the amount of loss of a corporation for a business year that began before the Effective Date, or with regard to the amount of liquidation income from the dissolution of a corporation before the Effective Date.