The provisions of Articles 178 and 179 of the new Income Tax Act apply to domestic source income prescribed in Article 178 of the new Income Tax Act that a Foreign Corporation is to be paid on or after April 1, 2016, and the provisions then in force continue to govern domestic source income prescribed in Article 178 of the former Income Tax Act that a Foreign Corporation is to be paid before that date. In this case, for the purpose of applying the provisions of Article 178 of the new Income Tax Act during the period from that date to December 31 of that year, the phrase "Article 161, paragraph (1), items (iv) through (xi)" in that Article is deemed to be replaced with "Article 161, paragraph (1), item (iv) (limited to those falling under what is set forth in Article 161, item (i)-2 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "former Income Tax Act" in this Article)), items (v) through (vii), item (viii) (limited to those falling under what is set forth in Article 161, item (iv) of the former Income Tax Act), items (ix) through (xi)".