The provisions of Article 16, paragraphs (3) through (5) of the New Income Tax Act apply to a change of the place for tax payment for income tax under the provisions of paragraph (1), (2), or (5) of that Article made on or after the effective date, and the provisions then in force continue to govern a change of the place for tax payment for income tax under the provisions of Article 16, paragraph (1), (2), or (5) of the Income Tax Act before the amendment by Article 1 (hereinafter referred to as the "Former Income Tax Act" up to Article 10 of the Supplementary Provisions) made before the effective date.