The provisions of Article 5, paragraph (4), Article 7, paragraph (1), item (v), Article 178, and Article 179 of the new Income Tax Act apply to interest and similar income set forth in Article 161, item (iv) of the new Income Tax Act or compensation for periodic deposits, finance charges, profits, or margin profits set forth in item (xi) of that Article (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph and paragraph (3)) that a Foreign 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.