The provisions of Article 5, paragraph (4) (Taxpayers), Article 7, paragraph (1), item (v) (Scope of Taxable Income), Article 11, paragraph (2) (Nontaxability of Public Corporations, etc.), Article 161, item (i)-2 (Domestic Source Income), Article 164, paragraph (1), item (iv) (How Nonresidents Are Taxed), Article 178 (Tax Base for a Foreign Corporation's Income Taxes), and Article 179 (Tax Rates for a Foreign Corporation's Income Taxes) of the new Act apply to domestic source income set forth in Article 161, item (i)-2 of the new Act (limited to consideration for a transfer of land and buildings (meaning land, a right existing on land, or a building and its attached facilities or structures, located in Japan; the same applies hereinafter in this Article) made on or after the effective date) which a Foreign Corporation (meaning a Foreign Corporation prescribed in Article 2, paragraph (1), item (vii) (Definitions) of the Income Tax Act; the same applies hereinafter in this paragraph) is to receive on or after the day on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern domestic source income set forth in Article 161, item (i) (Domestic Source Income) of the Income Tax Act prior to amendment (hereinafter referred to as "the former Act") arising from a transfer of land and buildings which a Foreign Corporation is to receive before the effective date, and such domestic source income which is to be received on or after the effective date (limited to that arising from a transfer of land and buildings made before the effective date).