The provisions of Article 30 of the Consumption Tax Act as amended by the provisions of the preceding Article apply to consumption tax on taxable purchases that a business operator referred to in paragraph (1) of that Article makes in Japan on or after March 1, 2001 and on taxable goods that the business operator takes from a bonded area on or after that date, and the provisions then in force continue to govern consumption tax on taxable purchases made in Japan before that date and on taxable goods taken from a bonded area before that date.