In the case referred to in the preceding paragraph, if an individual prescribed in that paragraph who falls under the category of Person with a Disability or other eligible person has, before January 1, 2006, pursuant to Cabinet Order, obtained confirmation that the individual falls under the category of Person with a Disability or other eligible person by presenting the documents prescribed in Article 10, paragraph (5) of the former Income Tax Act (limited to those that fall under papers confirming a disability or similar position; hereinafter the same applies in this paragraph) to the director of the business office of the financial institution or other such place prescribed in that paragraph for the savings not confirmed as held by a Person with a Disability, those savings not confirmed as held by a Person with a Disability are deemed to be savings for which a placement was made at that business office of the financial institution or other such place by presenting the documents prescribed in paragraph (5) of that Article upon submission of the application to exempt savings from taxation prescribed in paragraph (2) of that Article and the statement of tax-exempt savings prescribed in paragraph (3) of that Article or the statement under paragraph (4) of that Article, and the provisions of Article 10 of the new Income Tax Act and the preceding paragraph apply.