①The provisions of Article 5, paragraph (2) of the new Income Tax Act (limited to the part concerning item (ii)) apply to taxable income of a Domestic Corporation prescribed in that item (limited to that received in Japan; hereinafter referred to as "taxable income of a Domestic Corporation" in this Article) or taxable income of a Foreign Corporation prescribed in that item (hereinafter referred to as "taxable income of a Foreign Corporation" in this Article) that a Nonresident is to receive on or after the effective date of the Trust Act.

②The provisions of Article 5, paragraph (3) of the new Income Tax Act apply to taxable income of a Domestic Corporation or taxable income of a Foreign Corporation that a Domestic Corporation is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest, etc., dividends, etc., supplementary benefits, interest, profits, gains, distributions of profits or prizes prescribed in Article 5, paragraph (3) of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 30 of the Supplementary Provisions) that a Domestic Corporation is to receive before the effective date of the Trust Act.

③The provisions of Article 5, paragraph (4) of the new Income Tax Act apply to taxable income of a Foreign Corporation or taxable income of a Domestic Corporation that a Foreign Corporation is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern domestic source income prescribed in Article 5, paragraph (4) of the former Income Tax Act (limited to that 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 receive before the effective date of the Trust Act.