A person who filed a Tax Return under the provisions of Article 127 of the Income Tax Act for income tax for tax year 2020 before the effective date, and a person who received a determination for income tax for that tax year before the effective date, may, if a change arises in the matters stated in that Tax Return or the matters pertaining to that determination (or, if a Reassessment was made with respect to those matters before the effective date, the matters as Reassessed) as a result of the application of the provisions of Article 81 of the new Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the matters in which that change has arisen, within five years from the effective date.