If, with respect to accounts receivable or other claims relating to a taxable transfer, etc. of assets made in Japan before the application date by a business operator prescribed in Article 39, paragraph (1) (Deduction, etc. of Amount of Consumption Tax Relating to Bad Debts) of the New Consumption Tax Act, the facts prescribed in that paragraph have occurred and, as a result, it has become impossible on or after the application date to collect all or part of the tax-inclusive price of that taxable transfer, etc. of assets referred to in that paragraph, the provisions then in force continue to govern the deduction, etc. of consumption tax under the provisions of that Article for the taxable transfer, etc. of assets for which collection has become impossible.