In the case where a person with a disability prescribed in Article 19-4, paragraph (1) of the New Inheritance Tax Act who falls under that paragraph is a person who, in respect of inheritance tax on property acquired by inheritance or bequest before the Effective Date by that person or a person under a duty of support for that person (meaning a person under a duty of support prescribed in Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act; hereinafter referred to as a "person under a duty of support" in this Article), has received the application of the provisions of Article 19-4, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" in Article 33 of the Supplementary Provisions), the Inheritance Tax Act prior to amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988), the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 15 of 1975), or the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) (hereinafter collectively referred to as the "Former Act" in this Article), or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act, the amount of deduction that that person or the person under a duty of support for that person may receive under Article 19-4, paragraph (1) of the New Inheritance Tax Act, or Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act, is, notwithstanding Article 19-3, paragraph (3) of the New Inheritance Tax Act, the amount up to the remainder obtained by deducting the total of the amounts of deduction already received under Article 19-4, paragraph (1) of the Former Act, Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act, Article 19-4, paragraph (1) of the New Inheritance Tax Act, or Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act from the amount of deduction that could be received if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied to that inheritance tax (or, if the deduction under Article 19-4, paragraph (1) of the Former Act or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act was received two or more times, the amount of deduction that could be received if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied when the person first acquired property by inheritance or bequest).