Article 44-2 of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 5 of the Supplementary Provisions) applies to amounts of foreign income taxes as prescribed in Article 95, paragraph (1) of the new Income Tax Act which are reduced on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern amounts of foreign income taxes as prescribed in Article 95, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 5 of the Supplementary Provisions) which were reduced before the effective date.