In the case where a person who falls under Article 19-3, paragraph (1) of the New Inheritance Tax Act is a person who has received the application of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" through Article 14 of the Supplementary Provisions) with respect to inheritance tax on property acquired by inheritance or bequest before January 1, 2015, by that person or by the person under a duty of support prescribed in paragraph (2) of that Article, the amount that that person or that person under a duty of support may deduct pursuant to Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total of the amounts already deducted under Article 19-3, paragraph (1) or (2) of the Former Inheritance Tax Act or Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act from the amount that could be deducted if paragraph (1) of that Article were applied to that inheritance tax (if the person has received the deduction under Article 19-3, paragraph (1) or (2) of the Former Inheritance Tax Act two or more times, the amount that could be deducted if Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest).