The provisions of Article 10 of the Income Tax Act as amended by Article 78 apply to Deposits and Savings, Jointly Managed Trusts, specific forms of Bond-Based Investment Trusts under public offering, or Securities prescribed in paragraph (1) of that Article which an individual domiciled in Japan who is a Person with a Disability or other eligible person prescribed in paragraph (1) of that Article deposits, places in trust, or purchases (hereinafter referred to as "placement" in this paragraph) on or after the effective date, and the provisions then in force continue to govern Deposits and Savings, Jointly Managed Trusts, specific forms of Bond-Based Investment Trusts under public offering, or Securities prescribed in Article 10, paragraph (1) of the former Income Tax Act for which placement was made before the effective date.