In the case where the provisions of Article 190 of the new Income Tax Act are applied pursuant to the provisions of the preceding paragraph, 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 prescribed in Article 2, paragraph (1), item (xxx) of the former Income Tax Act (excluding a widow falling under the provisions of Article 41-17, paragraph (1) of the former Act on Special Measures Concerning Taxation (hereinafter referred to as a "widow under the former Act on Special Measures Concerning Taxation" in the provisions up to paragraph (5)); referred to as a "widow under the old Income Tax Act" in the following paragraph and paragraph (5)) or a widower, or of a widow under the former Act on Special Measures Concerning Taxation, and who no longer falls under the category of a widow under the new Income Tax Act or a single parent, must 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 (or by the effective date, if the date on which the person receives that payment is the effective date; the same applies in the following paragraph), a declaration stating to that effect 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 income tax on those salary or other wages under the provisions of Article 17 of the Income Tax Act (or, if a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the designated place for tax payment; referred to as the "place for tax payment" in the following paragraph).