I loaded a SQLfiddle here: http://sqlfiddle.com/#!2/5349a/1 However, in your sample data, you had two ID=5. I made it unique. Also my SQLFiddle data doesn’t match yours anymore since I changed some values to make sure it worked. Have fun with it 🙂 (This works looking at the largest ID value for the sequence)
Try this:
SELECT COUNT(*)
FROM (
SELECT Subject, MAX(ID) AS idlimit
FROM t
GROUP BY Subject
ORDER BY MAX(ID) DESC
LIMIT 1,1) as Temp
JOIN t
ON Temp.idlimit < t.id