For the purpose of applying the provisions of paragraph (3) through paragraph (5) of the preceding Article in the case where the payer prescribed in paragraph (3) of that Article collects income tax and special income tax for reconstruction on a specified public pension or retirement package paid to the Resident referred to in that paragraph last in the year on or after December 1, 2025, the phrase "amount of income tax set forth" in paragraph (3) of that Article is deemed to be replaced with "amount of income tax and special income tax for reconstruction set forth", the phrase "tax amount set forth" is deemed to be replaced with "total amount set forth", the phrase "to the income tax" is deemed to be replaced with "to the income tax and special income tax for reconstruction", the phrase "total amount" in item (i) of that paragraph is deemed to be replaced with "total amount, together with the amount of special income tax for reconstruction that has been collected or is to be collected pursuant to Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (referred to as the "Special Measures Act" in the following item),", the phrase "tax amount" in item (ii) of that paragraph is deemed to be replaced with "total of the tax amount and the tax amount to be collected pursuant to Article 28, paragraph (1) of the Special Measures Act", the phrase "income tax" in paragraph (4) of that Article is deemed to be replaced with "income tax and special income tax for reconstruction", and the phrase "the preceding two paragraphs" in paragraph (5) of that Article is deemed to be replaced with "the preceding two paragraphs as applied with the replacement of terms pursuant to paragraph (1) of the following Article".