The provisions of Article 224-3, paragraph (1) of the New Income Tax Act (including as applied mutatis mutandis pursuant to paragraphs (3) and (4) of that Article) apply to a transfer of shares, etc. as prescribed in paragraph (1) of that Article, a delivery of money, etc. as prescribed in paragraph (3) of that Article, or a delivery of redemption money, etc. as prescribed in paragraph (4) of that Article that is made on or after the effective date, and the provisions then in force continue to govern a transfer of shares, etc. as prescribed in Article 224-3, paragraph (1) of the Former Income Tax Act, a delivery of money, etc. as prescribed in paragraph (3) of that Article, or a delivery of redemption money, etc. as prescribed in paragraph (4) of that Article that was made before the effective date.