Article 228-4 of the new Income Tax Act (limited to the part concerning the reports prescribed in Article 227-2 and Article 228, paragraph (2) of the new Income Tax Act) applies to the optical disks or similar media prescribed in Article 228-4 of the new Income Tax Act which are submitted on or after January 1, 2008, and the provisions then in force continue to govern the optical disks or similar media prescribed in Article 228-4 of the former Income Tax Act which were submitted before that date.