A person who, before the effective date, filed a return under Article 29, paragraph (2) or the second sentence of paragraph (3) (Returns in the Case of Absence From Japan) of the former Act for income tax for 1965, or who, before that date, received a determination with respect to income tax for that year, may, if the particulars stated in that return or the particulars concerning that determination (or, if a Reassessment of those particulars was made before that date, the particulars after that Reassessment) come to change as a result of the application of the provisions of the new Act, make a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes to the district director by June 30 of that year with respect to the particulars that come to change.