Even if a disposition designating the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases under paragraph (1) of the preceding Article is revoked by a determination on a request for reinvestigation, a ruling on a request for review, or a judgment, the revocation is not to affect the validity of any return, application, claim, notification, or other submission of documents or any payment made with regard to that consumption tax, or of any disposition by the Commissioner of the National Tax Agency, a regional commissioner, or a district director (other than the disposition that was revoked), during the period from the time of the revoked disposition until the time of the revocation, treating the place for tax payment that was the subject of the revocation as the place for tax payment of the business operator to which the disposition related.