If a person who, on or before December 31, 1985, was issued a passbook for depositing postal savings prescribed in Article 9-2, paragraph (2) of the new Income Tax Act makes a deposit of postal savings pertaining to that passbook on or after January 1, 1986 (excluding where a seal of verification indicating confirmation under paragraph (2) of that Article has already been obtained for that passbook pursuant to this paragraph and other cases specified by Cabinet Order), the person must, at the time of making that deposit, give the notice referred to in that paragraph as provided in that paragraph, and obtain a seal of verification indicating confirmation of the matters so notified. In this case, if the person has not obtained that seal of verification indicating confirmation, the provisions of paragraph (3) and paragraph (4) of that Article apply by deeming the postal savings pertaining to that passbook not to have obtained the seal of verification indicating confirmation prescribed in paragraph (3) of that Article.