①In the taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under paragraph (2) or (4) of that Article); the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) that includes the application date of the New Consumption Tax Act of a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 4 (excluding the provisions of that Article adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), the provisions amending Article 8, paragraph (6) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Appended Table 1, item (vii), (b) of that Act, and the provisions amending the table in Appended Table 3, item (i) of that Act) (referred to as the "Former Consumption Tax Act" in Article 43 of the Supplementary Provisions), if the taxable sales in the base period of that taxable period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) or the taxable sales in the specified period (meaning the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter in this Article and Article 48, paragraph (2) of the Supplementary Provisions), calculated on the assumption that the New Consumption Tax Act had been in effect from the first day of the base period of that taxable period (meaning the base period prescribed in Article 2, paragraph (1), item (xiv) of the Consumption Tax Act; the same applies hereinafter in this Article and paragraph (1) of the following Article) or of the specified period (meaning the specified period prescribed in Article 9-2, paragraph (1) of the New Consumption Tax Act; the same applies in the following paragraph and paragraph (4)), exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act do not apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the New Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies in paragraph (3)) and specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter up to and including Article 44 of the Supplementary Provisions) made by that business operator during the period from the application date of the New Consumption Tax Act to the last day of that taxable period. In this case, with regard to the application of the provisions of Article 57, paragraph (1) of the Consumption Tax Act, in item (i) of that paragraph, the phrase "Article 11 or Article 12, paragraphs (1) through (6)" is deemed to be replaced with "Article 11, Article 12, paragraphs (1) through (6) or Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)".