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 is to receive with regard to a trust prescribed in Article 180-2, paragraph (1) of the Former Income Tax Act (limited to a specified-purpose trust prescribed in Article 176, paragraph (1), item (i) of the Former Income Tax Act, and excluding one falling under a new-law trust) that has been entrusted to a business office located in Japan.