With regard to a taxable period prescribed in Article 40, paragraph (1) (Marginal Deduction for Small-Scale Business Operators, etc.) of the Former Consumption Tax Act that began before the application date for a business operator prescribed in that paragraph, the provisions of that Article, and of Article 43 (Matters to Be Stated in an Interim Return When Provisional Settlement of Accounts Is Made, etc.) and Article 45 (Final Return for Taxable Transfers, etc. of Assets) of the Former Consumption Tax Act, remain in force. In this case, with regard to a taxable period prescribed in that paragraph for a business operator under Article 40, paragraph (1) of the Former Consumption Tax Act that began before the application date and ends on or after the application date, the phrase "amount" in that paragraph is deemed to be replaced with "amount (if that amount exceeds the sum of the amount calculated by dividing 100,000 yen by 12 and multiplying the result by the number of months in the period from the first day of that taxable period to March 31, 1997 (hereinafter in this paragraph referred to as the "number of months before the application date") and the amount calculated by dividing 80,000 yen by 12 and multiplying the result by the number of months obtained by deducting the number of months before the application date from the number of months in that taxable period, that sum)", and the phrase "the preceding paragraph" in paragraph (4) of that Article with "paragraph (1) and the preceding paragraph".