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