Special installments borne as a member pursuant to the provisions of Article 28, paragraph (1) of the Private School Personnel Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 34-2, paragraph (5) of that Act prior to amendment by the provisions of Article 2 are deemed to be social insurance premiums under Article 74, paragraph (2), item (xi) of the Income Tax Act as amended by the provisions of the preceding Article, and the provisions of that Act apply.