Special insurance premiums borne as an insured person pursuant to the provisions of Article 82, paragraph (1) of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 89-2, paragraph (5) of that Act prior to amendment by the provisions of Article 6 are deemed to be social insurance premiums under Article 74, paragraph (2), item (vii) of the Income Tax Act as amended by the provisions of the preceding Article, and the provisions of that Act apply.