The provisions of Article 224-3 of the New Income Tax Act (limited to the part concerning paragraph (2), item (vi)) apply to transfers of shares, etc. prescribed in that paragraph that are made on or after the effective date of the Trust Act, and the provisions then in force continue to govern transfers of shares, etc. prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act that were made before the effective date of the Trust Act.