# 国税通則法 / Act on General Rules for National Taxes — 第四十一条 (Supplementary Provisions, Article 41) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-41. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四十一条 (Supplementary Provisions, Article 41)（国税通則法の一部改正に伴う経過措置） — address `suppl-4221-6/art-41` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-41 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十一条（国税通則法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes caption: machine translation, not official suppl-4221-6/art-41 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-41 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-41 **第一項** 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。 suppl-4221-6/art-41/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-41/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-41/par-1 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. machine translation, not official --- ## Cites - suppl-4221-6/art-41/par-1: 国税通則法第七十一条第二項 → 国税通則法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-71/par-2 · https://japanlaw.org/l/337AC0000000066/art-71/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第一条第一項第三号ト（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-3/sub-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-048, translated 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch national-tax-general-rules-act-20261012T191046-001, translated 2026-10-13 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18