With respect to the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Act (referred to as "taxable sales in the base period" in paragraph (1) of the following Article) for a taxable period prescribed in Article 19 of the Consumption Tax Act (hereinafter referred to as the "taxable period") that begins on or after the Effective Date, where the first day of that base period is before the Effective Date, the taxable sales are calculated under the provisions of Article 9, paragraphs (2) and (3) of the New Act as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act (limited to the portion relating to transfers, etc. of assets other than those specified by Cabinet Order among the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Consumption Tax Act before the amendment (hereinafter referred to as the "Former Act") and those that fall under the transfers, etc. of assets set out in item (viii) of that Table; the same applies in the following Article) had been in effect from the first day of that base period.