The provisions of Article 137-3, paragraph (2) and paragraph (3) (limited to the part concerning paragraph (2) of that Article) of the New Income Tax Act apply in the case where the inheritance base date of expiry prescribed in paragraph (2) of that Article falls on or after January 1, 2016, and the provisions then in force continue to govern the case where the date on which a case set forth in Article 60-3, paragraph (6), item (i) or item (iii) of the Former Income Tax Act or any other case specified by Cabinet Order as prescribed in Article 137-3, paragraph (2) of the Former Income Tax Act came to apply falls before January 1, 2016.