Special installments borne as a member pursuant to the provisions of Article 55 of the Act as applied mutatis mutandis pursuant to Article 61-2, paragraph (5) of the Act prior to the amendment by the provisions of Article 3 are deemed to be social insurance premiums referred to in Article 74, paragraph (2), item (xii) of the Income Tax Act as amended by the provisions of the preceding Article, and the provisions of that Act apply.