Except for those specified in the following paragraph, the provisions of Article 24 of the New Income Tax Act apply to dividends, etc. prescribed in paragraph (1) of that Article for which the record date for the payment of those dividends, etc. is on or after the date specified in Article 1, item (vi) of the Supplementary Provisions (hereinafter referred to as the "effective date of the Companies Act"), and the provisions then in force continue to govern dividends, etc. prescribed in Article 24, paragraph (1) of the Former Income Tax Act for which the record date for the payment of those dividends, etc. is before the effective date of the Companies Act.