Article 153 (Special Provisions on Requests for Reassessment Accompanying Reassessment of a Previous Year's Income Tax and Similar Actions) (including as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the new Act) of the new Act applies where an individual comes to fall under any of the cases set forth in the items of Article 153 of the new Act on or after the effective date.