The provisions of Article 10, paragraph (1) of the Income Tax Act as amended by the provisions of Article 13 (hereinafter referred to as "the new Income Tax Act" in this Article) (limited to the parts concerning items (ii) and (iii)) apply to interest or distributions of proceeds that an individual prescribed in that paragraph is to be paid on or after the effective date from Jointly Managed Trusts or similar prescribed in item (ii) of that paragraph or Securities prescribed in item (iii) of that paragraph (excluding, as regards those Jointly Managed Trusts or similar or Securities that pertain to anything set forth in the items of paragraph (3) that has been entered or recorded in the transfer acceptance book prescribed in the provisions referred to in those items, pursuant to those provisions, after the day on which five years have elapsed from the effective date, those to be paid on or after the date of that entry or recording), and the provisions then in force continue to govern interest or distributions of proceeds that an individual prescribed in Article 10, paragraph (1) of the Income Tax Act prior to the amendment by the provisions of Article 13 (hereinafter referred to as "the former Income Tax Act" in this Article) is to be paid before the effective date from Jointly Managed Trusts or similar prescribed in item (ii) of that paragraph or Securities prescribed in item (iii) of that paragraph.