The provisions then in force continue to govern postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act before amendment by Article 78 (hereinafter referred to as "the former Income Tax Act" in this Article) (limited to postal savings set forth in the items of Article 5, paragraph (1) of the Supplementary Provisions; referred to as "postal savings carried over" in the following paragraph) which an individual domiciled in Japan who is a Person with a Disability or other eligible person prescribed in that paragraph placed before the effective date.