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 corporate 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 corporate 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。
corporate split, etc.machine translation
「分割等」
A company split, an in-kind contribution, an in-kind distribution (a corporation handing its shareholders assets other than money, for example as a dividend or on winding up) or a sale between wholly controlled group companies of an asset whose gain or loss on transfer is deferred under the Corporation Tax Act, listed in Article 71, paragraph (2) so that the special time limits of paragraph (1) reach the corporations on both sides; the supplementary provisions of Act No. 6 of 2001 apply that rule to those made on or after 1 April 2001.
Defined inArticle 71, paragraph (2)· applies only in this paragraph