The provisions of Article 180-2, paragraph (2) of the New Income Tax Act apply to domestic source income prescribed in that paragraph that a foreign trust company 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 is to receive before the effective date of the Trust Act with regard to a trust prescribed in Article 180-2, paragraph (1) of the Former Income Tax Act (limited to a trust set forth in Article 176, paragraph (1), item (ii) of the Former Income Tax Act) that has been entrusted to a business office located in Japan.