With regard to the business year of a domestic corporation that, before the Effective Date, filed a Final Return concerning corporation tax on income for a business year that ended within one year before the Effective Date, the provisions of Article 80 of the New Corporation Tax Act (limited to the part concerning paragraph (5) of that Article) apply by deeming, in paragraph (5) of that Article, the phrase "'the Final Return'" to be replaced with "'simultaneously with the filing of the Final Return'", the phrase "'the Final Return for each business year or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))'" to be replaced with "'by April 30, 2017'", the phrase "the business year pertaining to the net operating loss' with 'the business year or interim period pertaining to the disaster net operating loss" to be replaced with "the net operating loss' with 'the disaster net operating loss", the phrase "in this paragraph and paragraph (3))', the phrase 'one year prior'" to be replaced with "in this paragraph)', the phrase 'one year prior'", the phrase "the Final Return or interim return based on provisional accounts" to be replaced with "the Final Return", and the phrase "where it has filed a Final Return (or, where the provisions of that paragraph are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'".