①The provisions of Article 68-89-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a consolidated business year for which the consolidated parent corporation business year of a consolidated corporation begins on or after April 1, 2013.

②The provisions of Article 68-89-3, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii)) apply in the case where the provisions of paragraph (1) or (2) of that Article are applied in each consolidated business year on or after the consolidated business year of the consolidated corporation referred to in that paragraph that includes the date of the qualified merger prescribed in item (ii) of that paragraph or of the merger prescribed in item (iii) of that paragraph, if that date is on or after April 1, 2013 (limited to each consolidated business year for which the consolidated parent corporation business year begins on or after April 1 of that year), or in each consolidated business year on or after the consolidated business year of the consolidated corporation referred to in that paragraph that includes the day following the date of determination of the residual assets prescribed in item (ii) or (iii) of that paragraph, if that date of determination is on or after April 1 of that year (limited to each consolidated business year for which the consolidated parent corporation business year begins on or after April 1 of that year).