The provisions of Article 11, paragraph (4) of the new Income Tax Act apply to the portion pertaining to interest and similar income prescribed in that paragraph on public and corporate bonds or similar prescribed in that paragraph that a Domestic Corporation or Foreign Corporation, or the trustee of a charitable trust, prescribed in that paragraph is to be paid on or after the effective date (excluding, as regards those public and corporate bonds or similar that pertain to anything set forth in the items of the preceding paragraph that has been entered or recorded in the transfer acceptance book prescribed in the provisions referred to in those items, pursuant to those provisions, after the day on which five years have elapsed from the effective date, the portion to be paid on or after the date of that entry or recording), and the provisions then in force continue to govern the portion pertaining to interest and similar income prescribed in Article 11, paragraph (4) of the former Income Tax Act on public and corporate bonds or similar prescribed in that paragraph that a Domestic Corporation or Foreign Corporation, or the trustee of a charitable trust, prescribed in that paragraph is to be paid before the effective date.