Supplementary Provisions, Article 12, paragraph (1)
第一項
A person who, before the effective date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the former Act) of the former Act for income tax for 1966, or who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) 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 under Article 24 (Reassessment) or Article 26 (Re-reassessment) of that Act was made with respect to those particulars 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, 1966 with respect to the particulars that come to change.
施行日前に昭和四十一年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び同日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、昭和四十一年六月三十日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。