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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-4" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-4" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-5" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-5" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-6" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-6" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-7" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-7" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-8" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-8" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-9" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-9" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-9-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-9-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-9-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-9-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-10" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-10" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-11" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-11" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-12" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-12" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-12-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-12-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-12-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-12-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-12-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-12-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-12-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-12-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-12-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-12-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-12-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-12-3" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-12-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-12-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-12-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-12-3" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-12-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-12-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-12-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-12-4" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-12-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-12-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-12-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-12-4" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-13" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-13" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-14" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-14" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-15" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-15" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-15-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-15-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-15-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-15-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-15-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-15-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-15-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-15-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-16" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-16" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-17" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-17" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-18" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-18" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-19" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-19" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-20" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-20" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-21" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-21" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-22" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-22" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-23" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-23" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-24" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-24" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-25" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-25" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-26" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-26" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-27" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-27" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-28" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-28" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-29" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-29" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-30" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-30" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-31" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-31" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-32" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-32" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-33" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-33" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-34" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-34" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-35" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-35" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-35-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-35-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-35-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-35-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-35-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-35-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-35-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-35-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-36" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-36" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-37" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-37" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-37-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-37-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-37-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-37-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-37-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-37-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-37-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-37-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-38" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-38" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-38-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-38-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-38-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-38-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-38-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-38-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-38-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-38-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-39" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-39" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-40" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-40" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-41" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-41" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-42" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-42" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-42-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-42-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-42-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-42-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-42-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-42-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-42-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-42-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-43" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-43" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-44" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-44" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-45" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-45" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-45-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-45-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-45-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-45-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-45-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-45-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-45-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-45-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-46" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-46" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-46-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-46-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-46-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-46-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-46-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-46-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-46-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-46-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-46-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-46-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-46-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-46-3" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-46-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-46-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-46-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-46-3" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-47" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-47" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-48" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-48" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-49" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-49" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-50" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-50" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-51" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-51" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-52" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-52" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-53" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-53" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-54" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-54" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-55" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-55" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-56" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-56" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-57" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-57" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-57-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-57-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-57-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-57-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-57-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-57-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-57-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-57-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-57-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-57-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-57-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-57-3" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-57-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-57-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-57-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-57-3" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-57-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-57-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-57-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-57-4" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-57-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-57-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-57-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-57-4" />
<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-57-5</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-57-5</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-57-5" />
<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/art-57-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-57-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-57-6" />
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-57-6</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-57-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-57-6" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-58" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-58" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-59" />
<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-59" />
<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-59-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-59-2" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-59-2" />
<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-59-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-59-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-59-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-59-2" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-60" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-60" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-61" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-61" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-62" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-62" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-63" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-63" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-64" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-64" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-65" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-65" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-66" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-66" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/art-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-67" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/art-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/art-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/art-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/art-67" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-3631-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-3631-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-3631-108" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-3631-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-3631-108" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4011-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4011-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-39" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4011-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4011-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-39" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4011-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4011-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-52" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4011-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4011-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-52" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4011-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-57" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4011-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-57" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4011-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-86" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4011-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4011-86" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4021-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-6" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4021-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-6" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4021-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4021-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-36" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4021-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4021-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-36" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4021-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-50" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4021-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-50" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4021-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-62" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4021-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4021-62" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4031-18</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4031-18</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4031-46</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4031-46" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4031-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4031-46" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4031-73</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4031-73" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4031-73" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4041-34</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-34" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4041-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-34" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4041-39</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-39" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4041-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-39" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4041-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4041-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-67" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4041-67</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-67" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4041-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4041-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-73" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4041-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4041-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-73" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4041-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-87" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4041-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-87" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4041-87" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4051-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4051-51" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4051-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4051-51" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4061-27</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4061-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-27" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4061-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-27" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-27" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4061-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4061-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-56" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4061-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4061-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-56" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4061-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-109" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-109" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-109" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4061-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4061-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-117" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4061-117</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4061-117" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4071-87</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4071-87</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4071-87" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4071-94</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4071-94</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4071-94" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4081-14</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4081-14</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4081-53</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4081-53</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4081-53" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4081-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4081-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4081-82" />
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4081-82</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4081-82" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4081-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4081-88" />
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4081-88</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4081-88" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4091-5</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4091-5</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4091-5" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4091-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4091-45" />
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4091-45</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4091-45" />
<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4091-48</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4091-48</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4091-59</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4091-59</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4091-68</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4091-68</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4091-83</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4091-83</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4091-96</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4091-96</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4091-124</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4091-124</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4091-131</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4091-131</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4101-24</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4101-24</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4101-42</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4101-42</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4101-62</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4101-62</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4101-101</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4101-101</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4101-107</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4101-107</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4101-110</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4101-110</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-10</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4111-10</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-19</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4111-19</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-20</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4111-20</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-35</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4111-35</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-56</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4111-56</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-70</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4111-70</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-73</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4111-73</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-76</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4111-76</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-87</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4111-87</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-104</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4111-104</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-117</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-160</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4111-220</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4121-20</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4121-20</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4121-26</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4121-26</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4121-39</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4121-39</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4121-49</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4121-97</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4121-111</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4121-111</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4131-6</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4131-6</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4131-50</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4131-50</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4131-75</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4131-75</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4131-88</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4131-88</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4131-101</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4131-101</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4131-129</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4131-129</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4131-153</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4131-153</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4141-65</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4141-79</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4141-93</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4141-98</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4141-98</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4141-100</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4181-83</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4181-118</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4191-64</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4191-82</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4191-85</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4191-85</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4191-96</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4191-100</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4191-100</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4201-9</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4201-9</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4201-23</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4211-9</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4211-9</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4211-10</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4211-10</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4211-74</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4211-74</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4221-6</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4221-6</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4221-71</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4221-71</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4231-12</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4231-12</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4231-39</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4231-39</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4231-40</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4231-40</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4231-56</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4231-56" />
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4231-56</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4231-72</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4231-72</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4231-82</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82" />
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4231-82" />
<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4231-94</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4231-94</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4231-114</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4241-30</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4241-30</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4241-30" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4241-51</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4241-51" />
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4241-51</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4241-51" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4241-68</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4251-6</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4251-6</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4251-29</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4251-29</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4251-63</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4251-63</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4261-40</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4261-40</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4261-40" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4261-69</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4261-69</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4261-69" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4261-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4261-72" />
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4261-72</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/consumption-tax-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4261-72" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4271-9</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4271-9" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4271-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/consumption-tax-act/suppl-4271-63" />
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4271-63</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4281-13</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4281-13</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4281-15</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4281-16</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4281-16</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4281-16" />
<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4281-39</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4281-39</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4281-40</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4281-40</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4281-85</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4281-85</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4281-86</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4281-86</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4281-89</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4281-89</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4291-4</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4291-74</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4291-74</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4301-7</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4311-2</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4311-2</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-4311-2" />
<lastmod>2026-10-14</lastmod>
</url>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4311-4</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4311-4</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-4311-6</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-4311-6</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5011-16</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5011-16</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5021-5</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5021-5</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-5021-5" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5021-8</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5031-11</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5031-11</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-5031-11" />
<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5041-4</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5041-65</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5041-65</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5041-68</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5041-68</loc>
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<lastmod>2026-10-14</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5051-3</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5051-21</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5051-21</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/consumption-tax-act/suppl-5051-21" />
<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5051-44</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5051-44</loc>
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<lastmod>2026-10-14</lastmod>
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<url>
<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5051-47</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5051-47</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5051-79</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5051-79</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5061-8</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5061-46</loc>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5071-13</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5071-70</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5071-70</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5071-74</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5071-74</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5081-2</loc>
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<lastmod>2026-10-14</lastmod>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/suppl-5081-12</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/appdx-1</loc>
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<loc>https://japanlaw.org/ja/consumption-tax-act/appdx-1</loc>
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<lastmod>2026-10-14</lastmod>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/ja/consumption-tax-act/appdx-2</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/appdx-2-2</loc>
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<lastmod>2026-10-14</lastmod>
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<loc>https://japanlaw.org/en/consumption-tax-act/appdx-3</loc>
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<lastmod>2026-10-14</lastmod>
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