①Part IV, Chapter V (Withholding from the Income of Nonresidents or Corporations) of the new Act applies to domestic source income prescribed in Article 212, paragraph (1) (Obligation to Withhold Taxes) of the new Act (excluding that prescribed in the following paragraph), or to interest and similar income, dividends and similar income, distributions of profits, or compensation or fees prescribed in paragraph (3) of that Article, which are to be paid on or after the effective date, and the provisions then in force continue to govern such domestic source income, or such interest and similar income, dividends and similar income, distributions of profits, or compensation or fees, which are to be paid before that date.

②Part IV, Chapter V of the new Act (limited to the portion of the domestic source income set forth in Article 161, item (iii) (Consideration for the Rental of Real Property and Similar Property) of the new Act that relates to consideration for the rental of a vessel or aircraft) applies where a contract for the rental of such a vessel or aircraft is concluded on or after the effective date (including, where the contract period of such a rental contract concluded before that date is renewed on or after that date, that renewal).