Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act after the amendment by the provisions of Article 3 (hereinafter referred to as the "New Consumption Tax Act") apply to consumption tax on transfers, etc. of assets made by a business operator in Japan on or after April 1, 1997 (hereinafter referred to as the "application date"), on taxable purchases made by a business operator in Japan on or after the application date, and on foreign goods taken out of a bonded area on or after the application 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 application date, on taxable purchases made by a business operator in Japan before the application date, and on foreign goods taken out of a bonded area before the application date.