The provisions of Article 176, paragraph (1) of the new Income Tax Act apply to interest, etc. or dividends, etc. prescribed in paragraph (1) of that Article that a domestic trust company prescribed in that paragraph (hereinafter referred to as a "domestic trust company" up to paragraph (4)) is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest, etc. or dividends, etc. prescribed in Article 176, paragraph (1) of the former Income Tax Act that a trust company prescribed in that paragraph (hereinafter referred to as a "trust company" up to paragraph (5)) is to receive before the effective date of the Trust Act with regard to a Securities Investment Trust prescribed in item (i) of that paragraph.