The provisions of Article 212, paragraphs (1) and (3) and Article 213 of the new Income Tax Act apply to domestic source income prescribed in Article 212, paragraph (1) of the new Income Tax Act (limited to that set forth in Article 161, item (iv) or (xi) of the new Income Tax Act; hereinafter referred to as "domestic source income" in this paragraph), and to interest and similar income or compensation for periodic deposits, finance charges, profits, or margin profits (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph and paragraph (3)) prescribed in Article 212, paragraph (3) of the new Income Tax Act, which are to be paid on or after April 1, 1988 (or, for ordinary deposits or anything else specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), the date specified by Cabinet Order; hereinafter the same applies in this paragraph), and the provisions then in force continue to govern domestic source income, interest and similar income, or compensation for periodic deposits or similar amounts which are to be paid before April 1, 1988.