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 Income Tax Act (including as applied mutatis mutandis under Article 166 (Application Mutatis Mutandis to Nonresidents) of the former Income Tax Act) for income tax for 1984, and a person who, before the effective date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes for income tax for that year, may, if the application of the provisions of the new Income Tax Act brings about a change in any matter stated in that return or any matter 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 the effective date, the matters after that Reassessment), file with the district director a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with respect to the matter in which that change arises, by March 31, 1985.