The provisions of Article 5, paragraph (2) of the new Income Tax Act (limited to the part concerning item (ii)) apply to taxable income of a Domestic Corporation prescribed in that item (limited to that received in Japan; hereinafter referred to as "taxable income of a Domestic Corporation" in this Article) or taxable income of a Foreign Corporation prescribed in that item (hereinafter referred to as "taxable income of a Foreign Corporation" in this Article) that a Nonresident is to receive on or after the effective date of the Trust Act.