Supplementary Provisions, Article 6, paragraph (4), item (ii)
二
a Resident who, before the effective date, submitted a salary income earner's return for deduction for dependents, etc. stating that the Resident falls under the category of a Person with a Disability or that there is a Person with a Disability among the Resident's Claimable Spouse or dependents, if that Person with a Disability falls under the category of a Person with a Particular Disability.