If compensation for periodic deposits or similar amounts or domestic source income which are to be paid on or after April 1, 1988 correspond to a period specified by Cabinet Order as the calculation period for compensation for periodic deposits or similar amounts or domestic source income that includes that date, notwithstanding the provisions of the preceding paragraph, the provisions of Article 225, paragraph (1) of the new Income Tax Act apply to the part of those compensation for periodic deposits or similar amounts or that domestic source income equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from that date to the day on which those compensation for periodic deposits or similar amounts or that domestic source income are to be paid.