A person who, before the effective date, filed a return under Article 125 or Article 127 of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as "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 1989, and a person who, before the effective date, received a determination under Article 25 of the Act on General Rules for National Taxes (Act No. 66 of 1962) with respect to income tax for tax year 1989, may, if the application of the provisions of the new Income Tax Act or the provisions of the new Act on Special Measures Concerning Taxation 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 the effective 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, by the day on which one year has elapsed, counting from the effective date.