While in that particular example the V/V can be considered a Neapolitan chord, the more typical functional analysis in the context of the jazz idiom is that it is not a secondary dominant (V7/V) but II7, a substitute dominant (tritone substitution).
In this specific scenario, the V/V could be interpreted as a Neapolitan chord; however, in the broader context of jazz analysis, it is more accurately described as a II7, which acts as a substitute dominant (tritone substitution).