Where a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Former Consumption Tax Act has ceased to be subject to the application of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act pursuant to the provisions of Article 36, paragraph (1) of the Supplementary Provisions, and holds, as of the day before the day on which it ceased to be subject to that application, inventory relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of the Consumption Tax Act; the same applies hereinafter in this Article), or taxable goods taken out of a bonded area during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials), the provisions of Article 36, paragraphs (1) and (2) of the Consumption Tax Act apply mutatis mutandis. In this case, the phrase "or Article 12, paragraph (5)" in paragraph (1) of that Article is deemed to be replaced with ", Article 12, paragraph (5) or Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)".