If an individual domiciled in Japan who falls under the category of Person with a Disability or other eligible person (excluding a Person with a Disability whose papers were checked) and who, on January 1, 2006, holds postal savings deposited before that date that satisfy the requirements prescribed in Article 9-2 of the former Income Tax Act has, pursuant to Cabinet Order, obtained confirmation before that date that the individual falls under the category of Person with a Disability or other eligible person by presenting the documents prescribed in paragraph (2) of that Article (limited to those that fall under papers confirming a disability or similar position; hereinafter the same applies in this paragraph) to the handling post office prescribed in paragraph (1) of that Article for those postal savings, those postal savings are deemed to have been deposited after giving notice under paragraph (2) of that Article by presenting the documents prescribed in that paragraph upon submission of the application for tax-exempt postal savings prescribed in paragraph (1) of that Article and after obtaining a seal of verification, and the provisions of Article 9-2 of the new Income Tax Act and the preceding paragraph apply.