The New Fourth Army Incident occurred in China in January 1941 during the Second Sino-Japanese War, during which the Chinese Civil War was in theory suspended, uniting the Communists and Nationalists against the Japanese. It is significant as the end of real cooperation between the Nationalists and Communists. Today, ROC and PRC historians view the New Fourth Army Incident differently. From the ROC point of view, the Communists attacked first and it was a punishment for the Communist insubordination; from the PRC view, it was Nationalist treachery.