The provisions of Article 180-2, paragraphs (3) and (4) of the new Income Tax Act apply to the amount of income tax prescribed in paragraph (3) of that Article that is to be paid on or after the effective date of the Trust Act with regard to the trust property of a collective Investment Trust prescribed in that paragraph that a Foreign Corporation has accepted, and the provisions then in force continue to govern the amount of income tax prescribed in Article 180-2, paragraph (2) of the former Income Tax Act that is to be paid before the effective date of the Trust Act with regard to the trust property of a Jointly Managed Trust or Investment Trust prescribed in that paragraph that a trust company has accepted.