Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Act") apply to consumption tax on transfers, etc. of assets made by a business operator in Japan on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), on taxable purchases made by a business operator in Japan on or after the Effective Date, and on foreign goods taken out of a bonded area on or after the Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the Effective Date, on taxable purchases made by a business operator in Japan before the Effective Date, and on foreign goods taken out of a bonded area before the Effective Date.