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 a statement to the effect that the person falls under the category of a widow under the old Income Tax Act and who has not submitted a declaration under the preceding two paragraphs is deemed to have made a statement to the effect that the person falls under the category of a widow under the new Income Tax Act in the salary income earner's return for deduction for Dependents, etc. prescribed in Article 190, item (ii), (c) of the new Income Tax Act, and 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 a statement to the effect that the person falls under the category of a widower or a widow under the former Act on Special Measures Concerning Taxation and who has not submitted a declaration under paragraph (3) 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 (c) of that item.