In the case where the provisions of Article 190 of the new Income Tax Act are applied pursuant to the provisions of paragraph (2), a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act containing no statement to the effect that the person falls under the category of a widow under the old Income Tax Act, a widower or a widow under the former Act on Special Measures Concerning Taxation, or who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in that paragraph containing a statement to the effect that the person falls under the category of a widow under the old Income Tax Act, and who comes to fall under the category of a single parent, must, if the person seeks to receive a deduction of an amount equivalent to the amount of the deduction for single parents prescribed in Article 81, paragraph (2) of the new Income Tax Act calculated in accordance with the provisions of that Article as a person falling under the category of a single parent, submit, by the day before the date on which the person last receives payment of salary or other wages in that year from the payer of salary or other wages prescribed in Article 190 of the new Income Tax Act, a declaration stating that the person falls under the category of a single parent and other matters specified by Ministry of Finance Order, via that payer, to the district director with jurisdiction over the place for tax payment for the income tax on those salary or other wages. In this case, the person who has submitted that declaration is deemed to have made a statement to the effect that the person falls under the category of a single parent in the salary income earner's return for deduction for Dependents, etc. prescribed in item (ii), (c) of that Article.