Where a business operator that makes transfers, etc. of assets in social welfare services, etc. (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1) of the New Act) has made, in Japan before the Effective Date, a taxable purchase of an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Former Act (hereinafter in this Article referred to as an "adjustment-target fixed asset") for use in operations relating to transfers, etc. of assets in social welfare services, etc., or has taken taxable goods that fall under adjustment-target fixed assets out of a bonded area before the Effective Date, then, while it continues on and after the Effective Date to use that adjustment-target fixed asset in those operations, that adjustment-target fixed asset is deemed to be used in operations relating to the taxable transfers, etc. of assets prescribed in Article 34, paragraph (1) of the New Act, and that Article applies.