The provisions of Article 5, paragraph (3) of the new Income Tax Act apply to taxable income of a Domestic Corporation or taxable income of a Foreign Corporation that a Domestic Corporation is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest, etc., dividends, etc., supplementary benefits, interest, profits, gains, distributions of profits or prizes prescribed in Article 5, paragraph (3) of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 30 of the Supplementary Provisions) that a Domestic Corporation is to receive before the effective date of the Trust Act.