Notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern, among compensation for periodic deposits, finance charges, profits, or margin profits set forth in Article 161, item (xi) of the new Income Tax Act (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph) which a Nonresident is to receive on or after April 1, 1988 and which correspond to a period specified by Cabinet Order as the calculation period for compensation for periodic deposits or similar amounts that includes that date, the part of the compensation for periodic deposits or similar amounts equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period to March 31, 1988.