Supplementary Provisions, Article 41Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第四十一条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 71, paragraph (2) of the Act on General Rules for National Taxes as amended by the provisions of Article 15 apply to a split, etc. prescribed in that paragraph that is carried out on or after October 1, 2010 (for a distribution in kind prescribed in that paragraph that is a distribution of residual assets, limited to one resulting from a dissolution on or after that date), and the provisions then in force continue to govern a split, etc. prescribed in Article 71, paragraph (2) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 15 that was carried out before that date.
第十五条の規定による改正後の国税通則法第七十一条第二項の規定は、平成二十二年十月一日以後に行われる同項に規定する分割等（同項に規定する現物分配のうち、残余財産の分配にあっては同日以後の解散によるものに限る。）について適用し、同日前に行われた第十五条の規定による改正前の国税通則法第七十一条第二項に規定する分割等については、なお従前の例による。