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, 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 Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4, has received the application of Article 19-4, paragraph (1) of the Former Inheritance Tax Act, the Inheritance Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), the Inheritance Tax Act prior to the 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 the amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 15 of 1975), or the Inheritance Tax Act prior to the amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) (collectively referred to as the "Former Act" in this Article), or of Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4, the amount that that person or that person under a duty of support may deduct pursuant to 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 paragraph (3) of Article 19-4 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 19-4, paragraph (1) of the Former Act or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4, or 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 paragraph (3) of Article 19-4 from the amount that could be deducted if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied to that inheritance tax (if the person has received 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 paragraph (3) of Article 19-4 two or more times, the amount that could be deducted if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest).