The provisions of Articles 130 through 132-2 (Reassessment Related to a Blue Return, etc.) apply mutatis mutandis to a Reassessment or determination pertaining to corporation tax on income for each business year of a foreign corporation, corporation tax on the international minimum tax residual amount for each covered fiscal year of a foreign corporation, corporation tax on the domestic minimum tax amount for each covered fiscal year of a foreign corporation and corporation tax on retirement pension funds of a foreign corporation.