The provisions of Article 180-2, paragraph (1) of the new Income Tax Act apply to domestic source income prescribed in that paragraph that a foreign trust company prescribed in that paragraph (hereinafter referred to as a "foreign trust company" in this Article) is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern domestic source income prescribed in Article 180-2, paragraph (1) of the former Income Tax Act that a trust company prescribed in that paragraph (hereinafter referred to as a "trust company" in this Article) is to receive before the effective date of the Trust Act with regard to a trust prescribed in that paragraph (limited to a Securities Investment Trust prescribed in Article 176, paragraph (1), item (i) of the former Income Tax Act) that has been entrusted to a business office prescribed in that paragraph (hereinafter referred to as a "business office" in this Article) located in Japan.