A person who, before the effective date, filed a return under Article 125 (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) or Article 127 (Filing a Tax Return If the Taxpayer Will Become Absent from Japan Partway Through the Year) of the Income Tax Act before the amendment (hereinafter referred to as "the former Act") (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the former Act) with regard to income tax for 1971, and a person 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 regard to income tax for that year, may, if the application of the provisions of the new Act results in a change to the matters stated in that return or the matters pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act was made with respect to those matters before that date, the matters as they stand after that Reassessment), file a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with the district director within one year from the effective date, with respect to the matters to which that change applies (excluding, for a person who falls under Article 11, paragraph (1) (Request for Reassessment Concerning a Person Whose Absence From Japan Began before the Effective Date) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 18 of 1971), the matters for which a request for Reassessment may be filed pursuant to that paragraph).