Ireland coach Eric Elwood has made a number of changes to the side which was beaten 17-9 by their Argentinian counterparts in their opening game on Friday evening.
Ian Nagle, Ian Porter, Michael Entwistle, Ian Madigan and Eamonn Sheridan will all make their first starts of the tournament.
Elwood said: "Friday night's result was disappointing but that's behind us. Tomorrow night is a crucial game for us and we are relishing this challenge.
"The changes reflect tomorrow night's challenge and our policy of giving as many players as possible a game."
IRELAND UNDER-20 TEAM & REPLACEMENTS (v New Zealand U-20s, IRB Junior World Championship, Tuesday, June 10, Cardiff Arms Park, kick-off 9.10pm):
15 - Niall Morris (Blackrock College/Leinster)
14 - Sean Scanlon (UCC/Munster)
13 - Eoin O'Malley (Old Belvedere/Leinster) (capt)
12 - Conor Cleary (Greystones/Leinster)
11 - Eamonn Sheridan (Lansdowne/Leinster)
10 - Ian Madigan (Blackrock College/Leinster)
9 - Ian Porter (Queen's University/Ulster)
1 - Paul Karayiannis (Queen's University/Ulster)
2 - Jason Harris-Wright (Greystones/Leinster)
3 - Ben Barclay (UCD/Leinster)
4 - James Sandford (Queen's University/Ulster)
5 - Ian Nagle (UCC/Munster)
6 - Kieran Essex (UL Bohemians/Munster)
7 - Michael Entwistle (Ballymena/Ulster)
8 - Patrick Mallon (Lansdowne/Leinster)
16 - Stephen Douglas (Ballymena/Ulster)
17 - Stephen Archer (UCC/Munster)
18 - Ciaran Ruddock (Neath/Exiles)
19 - Paul Ryan (Blackrock College/Leinster)
20 - David Moore (Blackrock College/Leinster)
21 - Martin Dufficy (Dublin University/Leinster)
22 - Jamie Smith (Ballymena/Ulster)
Manager - Phil Orr
Coach - Eric Elwood
Assistant Coach - Dan McFarland
Ireland IRB Junior World Championship Fixtures (Pool A):
Ireland U-20s v New Zealand U-20s, Tuesday, June 10, Cardiff Arms Park, 9.10pm
Tonga U-20s v Ireland U-20s, Saturday, June 14, Cardiff Arms Park, Cardiff, 3pm