I can't find any explanation of how wind force on a sail is distributed.
E.g. a say 10m² square sail, fixed at a mast, a boom and a yawl.
I assume that is a typo and you mean a yard?
Say the wind force is 400 kg total.
How much of this force is transferred to the sheet?
That very much depends on the rig. If sail shape is maintained by the structure of the rig, say a wishbone boom or a balestron rig (one example of that is the Aerorig), and if the rig is balanced so that the centre of pressure is very close to the axis of rotation, as in a balestron rig or this split junk rig
then the load on the sheet may be a small fraction of sail force.
If you need the sheet to maintain the shape of a sail, say a jib, the force on the sheet may be a multiple of the sail force.
So you really need to give details of the rig, because that can change the answer by an order of magnitude or two.
Also, at what wind speed do you expect to get a force on a 10m² sail equivalent to 400 kg? Did you mean 400 Newton?
Anyway, seeing that you ask about a square sail, if the aspect ratio and shape are decent, say a sail like those on Maltese Falcon, then you can expect the centre of pressure to be about 25% from the leading edge. The load would be on the windward brace. Assuming that is at the leading edge, the horizontal load should be half that of the force on the sail. But then you have to take into account the angle of your brace to the horizontal. The load will be proportional to the horizontal load (which is half the sail force) divided by the cosine of the angle to the horizontal. And that angle to the horizontal will depend on the angle of the yard to the boat.
That calculation is for a brace that is, as seen from above, at a right angle to the yard. So next, divide the above result by the cosine of deviations from that right angle.
For example, say the brace is at 70 degrees to the horizontal, or 20 degrees from vertical (assuming the boat is level). Then 1/cos(70 degrees) = 2.92. Next assume that, in the horizontal plane, the brace is at 60 degrees from perpendicular to the yard. 1/cos(60 degrees) = 2. But if the brace is at the leading edge, then it has to counter only half the sail force, the other half being taken by the mast. The load on the brace should be 2.92 * sail force.