Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) starting on or after April 1, 2011 and corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after that date, and with regard to corporation tax on income for business years of a corporation that started before that date and corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before that date, the provisions then in force continue to govern.