With respect to the application of Article 37 in the case where a business operator prescribed in Article 37, paragraph (1) has submitted the written notification prescribed in that paragraph to the district director having jurisdiction over its place for tax payment before the application date, the phrase "a written notification" in that paragraph is deemed to be replaced with "by March 31, 1989, a written notification", the phrase "the taxable period following the taxable period that includes the day on which that written notification was submitted (or, if the taxable period that includes the day on which that written notification was submitted is the taxable period that includes the day on which the business operator commenced business or another taxable period specified by Cabinet Order, that taxable period)" with "the taxable period that includes April 1, 1989", and the phrase "the following taxable period prescribed in that paragraph" in paragraph (3) of that Article with "the taxable period that includes April 1, 1989".