The provisions of Part IV, Chapter I of the new Income Tax Act apply to interest and similar income prescribed in Article 181, paragraph (1) of the new Income Tax Act which is to be paid on or after April 1, 1988 (or, for ordinary deposits or anything else specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), the date specified by Cabinet Order; hereinafter the same applies in this paragraph), and the provisions then in force continue to govern interest and similar income prescribed in Article 181, paragraph (1) of the former Income Tax Act which is to be paid before April 1, 1988.