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) of the former Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the former Act) for income tax for 1975, and a person who, before the effective date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year, may, if a change arises in the matters stated in that return or the matters pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Further Reassessment) of that Act 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 the new Act, file with the district director, by March 31, 1976, a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes with respect to the matters in which that change arises.