The provisions of Article 2, paragraph (1), items (xi) and (xv)-3 of the New Income Tax Act apply to trusts that take effect on or after the date specified in Article 1, item (vii) of the Supplementary Provisions (hereinafter referred to as the "effective date of the Trust Act") (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including a trust that has become a new-law trust prescribed in Article 3, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Trust Act (Act No. 109 of 2006) pursuant to the provisions of Article 3, paragraph (1), Article 6, paragraph (1), Article 11, paragraph (2), Article 15, paragraph (2), Article 26, paragraph (1), Article 30, paragraph (2) or Article 56, paragraph (2) of that Act (hereinafter referred to as a "new-law trust")), and the provisions then in force continue to govern trusts that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding new-law trusts).