In the case where, within six months before the day on which it becomes impossible to make a reassessment pursuant to the provisions of Article 70, paragraph (1) (Time Limit for Reassessment and Determination, etc. of National Tax) of the Act on General Rules for National Taxes, a request for reassessment has been made with respect to inheritance tax under the provisions of Article 23, paragraph (1) (Request for Reassessment) of that Act, and a change arises, in consequence of the reassessment relating to that request, in the taxable value for inheritance tax or the amount of inheritance tax of another person who has acquired property by inheritance or bequest from the decedent of the person who made that request (including a person who has acquired from that decedent by gift property subject to the application of Article 21-9, paragraph (3); the same applies hereinafter in this Article) (limited to the case where that request was made within six months before the day on which it becomes impossible, with respect to that other person and pursuant to the provisions of Article 70, paragraph (1) of that Act, to make the reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) (Interest on Refund) of that Act), a reassessment or determination relating to that inheritance tax, or an assessment and determination (meaning the assessment and determination prescribed in Article 32, paragraph (5) (Assessment and Determination) of that Act) made on the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) of that Act relating to that inheritance tax in conjunction with that reassessment or determination or the filing of a return filed after the deadline or an amended return, may be made until the day on which six months have passed from the day on which that request was made, notwithstanding the provisions of Article 70, paragraph (1) of that Act. In this case, with regard to the application of the provisions of Article 71, paragraph (1) (Special Provisions on Time Limits for Determination and Reassessment of National Tax) and Article 72 (Extinctive Prescription of the Right to Collection of National Tax) of that Act, the phrase "pursuant to the provisions of the preceding Article" in Article 71, paragraph (1) is deemed to be replaced with "pursuant to the provisions of the preceding Article and Article 36 of the Inheritance Tax Act (Special Provisions on Time Limits for Reassessment, Determination, etc. of Inheritance Tax)", the phrase "Notwithstanding the provisions of the preceding Article" with "Notwithstanding the provisions of the preceding Article and Article 36 of that Act", and the phrase "item (iv) of that paragraph was made" in Article 72, paragraph (1) with "item (iv) of that paragraph was made, and, in the case of inheritance tax to be paid by a reassessment or determination, etc. under the provisions of Article 36 of the Inheritance Tax Act (Special Provisions on Time Limits for Reassessment, Determination, etc. of Inheritance Tax) or the filing of a return filed after the deadline or an amended return under that Article, from the day on which that reassessment or determination, etc. or that filing was made".