Article 224-5 of the new Income Tax Act (limited to the part concerning paragraph (1), items (i) and (iii)) and Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xiii)) as it relates to those items apply to the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the new Income Tax Act of a futures contract as prescribed in that paragraph that is a commodity futures contract, foreign commodity market transaction, or over-the-counter commodity derivatives transaction set forth in item (i) of that paragraph, which is effected on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the former Income Tax Act of a futures contract as prescribed in that paragraph that is a commodity futures contract set forth in item (i) of that paragraph, which was effected before that date.