The provisions of Article 7, paragraph (1), item (v), Article 161, item (i)-2, Article 178, Article 180, paragraph (1), Article 212, paragraphs (1) and (5), Article 214, paragraph (1), and Article 225, paragraph (1) of the new Income Tax Act apply to domestic source income set forth in that item (i)-2 that arises in a calculation period prescribed in Article 212, paragraph (5) of the new Income Tax Act which is stipulated in a partnership agreement prescribed in that item and which begins on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date") (such a calculation period is hereinafter referred to as a "partnership calculation period" in this Article), and the provisions then in force continue to govern domestic source income set forth in Article 161, item (i) of the Income Tax Act before amendment by Article 1 (hereinafter referred to as "the former Income Tax Act" in the provisions up to Article 8 of the Supplementary Provisions) that arose in a partnership calculation period that began before the effective date.