①This Act comes into effect as of April 1, 1985.

②The provisions of Article 66, paragraph (3) (Tax Rate for Corporation Tax on Income for Each Business Year), Article 99, paragraph (2) (Tax Rate for Corporation Tax on Liquidation Income in the Case of Dissolution), Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation), Article 115, paragraph (2) (Tax Rate for Corporation Tax on Liquidation Income in the Case of Merger) and Article 143, paragraph (3) (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) of the Corporation Tax Act as amended (hereinafter referred to as the "New Act") apply to corporation tax on income for a business year of a public interest corporation, etc. prescribed in Article 2, item (vi) of the New Act (Definitions) or a cooperative, etc. prescribed in item (vii) of that Article ending on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and to corporation tax on liquidation income resulting from a dissolution or merger on or after the Effective Date (including corporation tax on income for a business year in liquidation of the cooperative, etc. and corporation tax payable as a result of a partial distribution of residual assets; the same applies hereinafter), and with regard to corporation tax on income for a business year of these corporations that ended before the Effective Date and corporation tax on liquidation income resulting from a dissolution or merger before the Effective Date, the provisions then in force continue to govern.