The provisions of Article 5, paragraph (3), Article 7, paragraph (1), item (iv), Article 174, and Article 175 of the new Income Tax Act apply 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)) set forth in Article 174, item (i) or items (iii) through (viii) of the new Income Tax Act that a Domestic Corporation is to be paid on or after April 1, 1988 (or, for ordinary deposits and other deposits 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; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern such interest and similar income or compensation for periodic deposits or similar amounts to be paid before April 1 of that year.