The provisions of Article 161, paragraph (1), items (iv) through (xi) and items (xiii) through (xvi) of the new Income Tax Act (limited to the cases where the provisions of Articles 178, 179 and 212 of the new Income Tax Act apply) apply to domestic source income set forth in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the new Income Tax Act that a Foreign Corporation is to be paid on or after April 1, 2016, and the provisions then in force continue to govern domestic source income set forth in Article 161, items (i)-2 through (vii) or items (ix) through (xii) of the former Income Tax Act that a Foreign Corporation is to be paid before that date. In this case, for the purpose of applying the provisions of Article 161, paragraph (1) of the new Income Tax Act during the period from that date to December 31 of that year, the phrase "those specified by Cabinet Order" in item (iv) of that paragraph is deemed to be replaced with "those specified by Cabinet Order (limited to those falling under what is set forth in Article 161, item (i)-2 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the "former Income Tax Act" in item (viii), (b)))", and the phrase "those relating" in item (viii), (b) of that paragraph is deemed to be replaced with "those relating (limited to those falling under what is set forth in Article 161, item (iv), (b) of the former Income Tax Act)".