A person who, before October 1, 1987, filed a return under Article 125 or Article 127 of the former Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the former Income Tax Act) with respect to income tax for tax year 1987, and a person who, before that date, received a determination under Article 25 of the Act on General Rules for National Taxes with respect to income tax for that tax year, may, if the application of the provisions of the new Income Tax Act gives rise to a change in the information stated in that return or the information relating to that determination (or, if a Reassessment under Article 24 or Article 26 of that Act was made with respect to that information before that date, the information after that Reassessment), file a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with respect to the information in which the change arises, within one year from that date.