The provisions of the preceding Article apply mutatis mutandis 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 regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1987 by that person or by 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, has been subject to the application of 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. In this case, in the preceding Article, the phrase "under the provisions of Article 19-3, paragraph (1) or (2)" is deemed to be replaced with "under the provisions of Article 19-4, paragraph (1) or Article 19-3, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3)", the phrase "the provisions of Article 19-3, paragraph (1)" with "the provisions of Article 19-4, paragraph (1)", and the phrase "Article 19-3, paragraph (1) or (2)" with "Article 19-4, paragraph (1) or Article 19-3, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3)".