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<loc>https://japanlaw.org/en/corporation-tax-act/pt-2/ch-3</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-2/ch-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-2/ch-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-2/ch-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-3/ch-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-1" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-1" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-3/ch-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-3/ch-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-3/ch-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-3/ch-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-3/ch-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-3/ch-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-3/ch-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/pt-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/pt-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/pt-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/pt-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/pt-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-1" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-1" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-4-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-4-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-4-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-4-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-4-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-4-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-4-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-4-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-4-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-4-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-4-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-4-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-4-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-4-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-4-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-4-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-4-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-4-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-4-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-4-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-4-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-4-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-4-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-4-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-6-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-6-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-6-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-6-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-6-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-6-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-6-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-6-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-6-3</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-6-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-6-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-6-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-6-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-6-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-6-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-6-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-6-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-6-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-6-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-6-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-6-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-6-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-8-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-8-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-8-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-8-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-8-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-8-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-8-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-8-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-8-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-8-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-8-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-8-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-8-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-8-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-8-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-8-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-15-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-15-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-15-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-15-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-15-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-15-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-15-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-15-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-17" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-17" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-17-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-17-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-17-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-17-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-17-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-17-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-17-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-17-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-22-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-22-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-22-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-22-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-22-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-22-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-22-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-22-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-23-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-23-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-23-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-23-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-23-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-23-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-23-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-23-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-25-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-25-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-25-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-25-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-25-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-25-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-25-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-25-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-27" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-27" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-28" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-28" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-33" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-33" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-39-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-39-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-39-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-39-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-39-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-39-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-39-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-39-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-41-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-41-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-41-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-41-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-41-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-41-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-41-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-41-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-42" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-42" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-43" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-43" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-52" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-52" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-54-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-54-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-54-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-54-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-54-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-54-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-54-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-54-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-57-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-57-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-57-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-57-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-57-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-57-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-57-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-57-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-58" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-58" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-59" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-59" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-60" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-60" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-60-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-60-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-60-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-60-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-60-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-60-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-60-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-60-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-60-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-60-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-60-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-60-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-60-3</loc>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-61-8</loc>
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<url>
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<url>
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<lastmod>2026-10-09</lastmod>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-62-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-62-3</loc>
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<loc>https://japanlaw.org/en/corporation-tax-act/art-62-4</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-62-4</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-62-5</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-62-5</loc>
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<lastmod>2026-10-09</lastmod>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-62-6</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/corporation-tax-act/art-62-7</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-62-7</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-62-7" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-62-8</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-62-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-62-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-62-8</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-62-8" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-62-9</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-62-9</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-62-9" />
<lastmod>2026-10-09</lastmod>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/art-63</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-64</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-64</loc>
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<url>
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<url>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-64-11</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-64-11" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-64-12</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-64-12</loc>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-64-13</loc>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-64-13</loc>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-64-14</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-64-14</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-64-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-65" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-65" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-65" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-66" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-66" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-67" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-67" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-67" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-68" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-68" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-69" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-69" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-69-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-69-2" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-69-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-69-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-69-2" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-69-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-70" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-70-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-70-2" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-70-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-70-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-70-2" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-70-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-71" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-71-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
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<lastmod>2026-10-09</lastmod>
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<url>
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<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-72" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-72</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/corporation-tax-act/art-72-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-72-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-73" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-73</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-74" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-74</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-75" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-75</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/corporation-tax-act/art-75-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-75-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-75-3</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-75-3</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-75-4</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-75-4</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-75-4" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-75-5</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-75-5</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-76" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-76" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-77" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-77" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-78" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-78" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-79" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-80" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-80" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-81</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-81" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-81" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-81</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-81" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-81" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-82" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-82-2</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-82-2</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-82-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-82-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-82-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-82-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-82-3" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82-3" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-82-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-82-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-82-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-82-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-82-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-82-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-82-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-82-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-82-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-82-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-82-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-82-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-82-6</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-82-6</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-82-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-82-7</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-82-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-82-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-84-2" />
<lastmod>2026-10-09</lastmod>
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<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-85" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-85" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-86" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-86" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-88-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-88-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-88-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-88-2" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-88-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-88-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-88-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-88-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-90</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-90" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-90" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-90" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-90</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-90" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-90" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-90" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-91" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-91" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-92-to-120</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-92-to-120" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-92-to-120" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-92-to-120" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-92-to-120</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-92-to-120" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-92-to-120" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-92-to-120" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-121</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-121" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-121" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-121" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-121</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-121" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-121" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-121" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-122</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-122" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-122" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-122" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-122</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-122" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-122" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-122" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-123</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-123" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-123" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-123" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-123</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-123" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-123" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-123" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-126</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-126" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-126" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-126" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-126</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-126" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-126" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-126" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-127</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-127" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-127" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-127" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-127</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-127" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-127" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-127" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-128</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-128" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-128" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-128" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-128</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-128" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-128" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-128" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-129" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-129" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-130</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-130" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-130" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-130" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-130</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-130" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-130" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-130" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-131" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-131" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-132</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-132" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-132" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-132" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-132</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-132" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-132" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-132" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-132-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-132-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-132-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-132-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-132-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-132-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-132-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-132-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-132-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-132-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-132-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-132-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-132-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-132-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-132-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-132-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-133</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-133" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-133" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-133" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-133</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-133" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-133" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-133" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-134" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-134" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-135</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-135" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-135" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-135" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-135</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-135" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-135" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-135" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-136-to-137</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-136-to-137" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-136-to-137" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-136-to-137" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-136-to-137</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-136-to-137" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-136-to-137" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-136-to-137" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-138</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-138" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-138" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-138" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-138</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-138" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-138" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-138" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-139</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-139" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-139" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-139" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-139</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-139" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-139" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-139" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-140</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-140" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-140" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-140" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-140</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-140" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-140" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-140" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-141</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-141" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-141" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-141" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-141</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-141" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-141" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-141" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-2-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-2-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-2-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-2-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-2-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-2-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-2-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-2-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-6-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-6-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-6-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-6-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-6-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-6-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-6-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-6-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-142-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-142-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-142-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-142-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-142-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-143</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-143" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-143" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-143" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-143</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-143" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-143" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-143" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-144</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-144" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-144" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-144" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-144</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-144" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-144" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-144" />
<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/art-145-8</loc>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-145-10</loc>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-145-11</loc>
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<lastmod>2026-10-09</lastmod>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-145-12</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-145-13</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-145-13</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-146</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-146" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-146</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-146" />
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<lastmod>2026-10-09</lastmod>
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<url>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-146-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-147</loc>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-147</loc>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-147-2</loc>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-147-2</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-147-2" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-147-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-147-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-147-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-147-3" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-147-3</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-147-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-147-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-147-4" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-147-4</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-147-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-148</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-148" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-148" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-148</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-148" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-148" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-149</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-149" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-149" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-149" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-149</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-149" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-149-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-149-2" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-149-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-149-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-149-2" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-149-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-150</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-150" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-150" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-150" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-150</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-150" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-150" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-150-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-150-2" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-150-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-150-2</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-150-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-150-3</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-150-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-150-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-150-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-150-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-150-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-151</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-151" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-151" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-151" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-151</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-151" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-151" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-151" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-152" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-152" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-153-to-157</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-153-to-157" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-153-to-157" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-153-to-157" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-153-to-157</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-153-to-157" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-153-to-157" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-153-to-157" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-158</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-158" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-158" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-158" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-158</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-158" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-158" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-158" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-159</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-159" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-159" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-159" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-159</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-159" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-159" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-159" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-160</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-160" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-160" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-160" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-160</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-160" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-160" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-160" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-161</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-161" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-161" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-161" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-161</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-161" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-161" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-161" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-162</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-162" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-162" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-162" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-162</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-162" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-162" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-162" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/art-163</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-163" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-163" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-163" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/art-163</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/art-163" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/art-163" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/art-163" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3401-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3401-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3401-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3401-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3401-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3401-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3401-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3401-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3401-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3401-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3401-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3401-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-104" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3401-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-104" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3401-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3401-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3401-115</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-115" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-115" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-115" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3401-115</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-115" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-115" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-115" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3401-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3401-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3401-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3411-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3411-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3411-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3411-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3411-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3411-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3411-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3411-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3411-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3411-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3411-103</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-103" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-103" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-103" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3411-103</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-103" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-103" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-103" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3411-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-131" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3411-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-131" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3411-133</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-133" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-133" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-133" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3411-133</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-133" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-133" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-133" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3411-149</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-149" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-149" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-149" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3411-149</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-149" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3411-149" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3411-149" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-73" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-73" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-99" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-99" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-116</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-116" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-116" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-116" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-116</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-116" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-116" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-116" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-121</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-121" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-121" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-121" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-121</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-121" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-121" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-121" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-123</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-123" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-123" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-123" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-123</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-123" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-123" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-123" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-134" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-134" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-135</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-135" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-135" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-135" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-135</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-135" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-135" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-135" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3421-138</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-138" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-138" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-138" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3421-138</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-138" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3421-138" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3421-138" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3431-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3431-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3431-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3431-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3431-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3431-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3431-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3431-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3431-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3431-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3431-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-73" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3431-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3431-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-73" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3431-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3431-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3431-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3431-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3431-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3441-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3441-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3441-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3441-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3441-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3441-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3441-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3441-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3441-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3441-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3441-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3441-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3441-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-86" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3441-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-86" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3441-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3441-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3441-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3441-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-78" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-78" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-81</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-81" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-81" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-81" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-81</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-81" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-81" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-81" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-90</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-90" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-90" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-90" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-90</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-90" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-90" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-90" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3451-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3451-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3451-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3451-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3461-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3461-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3461-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3461-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3461-60</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-60" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3461-60</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3461-63</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-63" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3461-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3461-94</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3461-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-94" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3461-96</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3461-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3461-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-101" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3461-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3461-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3461-101" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-31" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-31" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-41" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-41" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-48" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-48" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-57" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-62" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-66" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-66" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-68" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-68" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-74" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-77" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-77" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-88" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3471-111</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-111" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-111" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-111" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3471-111</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-111" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3471-111" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3471-111" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-15" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-15</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-33" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-33" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-49" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-49</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-51" />
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-51</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-51" />
<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-53</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-53" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-65</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-65" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-111</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-111" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-111" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-111" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-111</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-111" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-111" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-111" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3481-121</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-121" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-121" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-121" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3481-121</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-121" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3481-121" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3481-121" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3491-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-8" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3491-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-8" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3491-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-9" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3491-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-9" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3491-16</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-16" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3491-16</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3491-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3491-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3491-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-43" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3491-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-43" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3491-48</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-48" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3491-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3491-58</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3491-58</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3491-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-62" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3491-62</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3491-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3491-69" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3491-69</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3491-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3501-14</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-14" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3501-14</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3501-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3501-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3501-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-42" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3501-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-42" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3501-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3501-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3501-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3501-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3501-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-59" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3501-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-59" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3501-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-67" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3501-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3501-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3501-67" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3511-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3511-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-36" />
<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3511-36</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3511-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3511-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3511-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3511-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3511-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3511-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3511-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3511-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3511-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3511-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3511-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-67" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3511-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3511-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-67" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3511-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3511-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3511-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3511-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3511-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3521-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3521-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3521-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3521-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3521-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3521-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3521-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3521-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3521-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3521-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3521-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3521-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3521-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3521-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3521-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3521-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3521-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3521-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3521-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3521-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3521-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3531-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3531-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3531-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3531-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3531-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3531-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3531-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3531-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3531-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-52" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3531-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-52" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3531-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3531-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3531-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3531-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3531-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-83" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3531-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-83" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3531-103</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-103" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-103" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-103" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3531-103</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-103" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3531-103" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3531-103" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3541-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3541-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3541-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3541-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3541-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3541-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3541-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3541-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3541-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3541-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3541-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3541-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3541-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3551-53</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3551-53</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3551-53" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3551-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3551-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3551-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3551-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-71" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3551-72</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3551-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-72" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3551-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3551-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3551-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3551-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3551-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3551-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3551-92" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3561-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3561-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-12" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3561-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-44" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3561-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-44" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3561-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3561-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-48" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3561-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-54" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3561-54</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-54" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3561-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3561-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3561-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3561-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3561-80</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-80" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3561-80</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3561-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3561-80" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3571-7</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3571-7" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3571-7</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3571-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3571-38</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3571-38" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3571-38</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3571-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3571-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3571-40</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3571-40" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3571-40</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3571-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3571-63</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3571-63</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3571-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3581-24</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3581-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3581-24</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3581-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3581-26</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3581-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3581-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3581-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3581-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3581-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3581-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3581-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3581-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3581-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-59" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3581-59</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3581-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-59" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3581-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3581-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3581-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3581-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3581-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3591-4</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3591-4" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3591-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3591-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3591-64</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3591-64" />
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3591-64</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3591-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3591-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3591-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3591-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3591-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3591-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3591-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3591-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3591-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3591-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3591-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3591-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3591-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3591-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3601-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3601-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3601-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3601-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3601-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3601-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3601-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3601-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3601-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3601-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3601-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3601-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3601-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3611-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3611-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3611-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3611-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3611-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3611-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-77" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3611-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3611-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-77" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3611-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3611-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3611-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3611-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3611-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3611-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3611-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3611-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3611-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3621-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3621-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3621-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3621-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3621-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3621-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3621-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3621-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3621-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3621-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3621-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3621-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3621-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3621-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3621-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3621-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3631-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3631-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-33" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3631-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3631-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-33" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3631-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3631-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3631-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3631-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3631-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3631-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3631-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3631-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3631-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3631-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-66" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3631-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3631-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-66" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-3631-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-3631-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4011-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4011-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4011-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4011-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4011-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4011-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-52" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4011-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4011-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-52" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4011-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4011-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4011-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-86" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4011-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4011-86" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4021-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4021-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4021-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4021-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4021-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4021-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4021-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4031-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4031-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4031-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4031-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4031-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4031-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4031-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4031-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4031-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4031-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4031-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4031-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4041-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4041-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4041-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4041-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4041-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4041-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-73" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4041-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4041-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-73" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4041-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4041-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4041-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4051-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4051-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4051-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4051-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4051-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4051-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4051-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4051-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4061-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4061-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4061-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4061-27" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4061-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4061-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4061-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4061-27" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4061-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4061-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4061-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4061-42" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4061-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4061-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4061-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4061-42" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4071-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4071-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4071-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4071-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4071-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4071-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4071-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4071-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4071-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4071-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4081-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4081-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4081-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4081-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4081-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4081-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4081-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4081-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4081-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4081-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4081-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4081-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4081-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-107" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4081-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4081-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4081-107" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4091-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4091-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4091-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4091-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4091-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4091-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4091-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4091-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4091-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4091-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-83" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4091-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4091-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-83" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4091-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4091-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4101-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4101-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4101-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-42" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4101-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4101-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-42" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4101-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4101-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4101-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4101-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4101-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4101-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4101-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4101-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4101-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-107" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4101-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4101-107" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-70</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-70" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-73" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-73" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-104" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-104" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-117" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4111-160</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-160" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4111-160</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4111-160" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4121-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-14" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4121-14</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4121-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4121-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4121-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4121-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4121-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4121-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-49" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4121-49</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4121-92</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4121-92</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4121-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-97" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4121-97</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4121-111</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-111" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4121-111</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-111" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-111" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4121-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4121-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4121-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4121-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4131-6</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4131-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4131-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4131-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-80" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4131-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4131-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4131-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4131-93</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4131-93</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4131-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4131-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4131-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-101" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4131-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-101" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4131-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-129" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4131-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4131-129" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4141-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4141-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4141-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4141-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4141-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4141-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4141-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4141-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4141-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4141-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4141-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4141-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4141-155</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-155" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-155" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-155" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4141-155</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-155" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-155" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-155" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4141-164</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-164" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-164" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-164" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4141-164</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-164" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4141-164" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4141-164" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4151-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4151-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-43" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4151-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-43" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4151-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4151-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4151-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4151-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4151-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4151-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4151-100</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-100" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-100" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4151-100</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-100" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-100" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4151-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4151-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4151-119</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-119" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-119" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4151-119</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-119" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-119" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4151-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4151-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4151-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4151-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-11</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-11</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-14</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-14" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-14" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-35</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-74</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-88" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-97" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-102" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-104</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-104" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-104</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-105</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-105" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-105" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-107" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-107</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-107" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-126</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-126</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-126" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-126" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-126" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-150</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-150</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-155</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-155" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-155</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-155" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4161-165</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4161-165" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4161-165</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4161-165" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4171-21</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4171-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4171-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4171-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4171-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4171-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4171-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4171-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4171-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4171-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4171-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4171-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4171-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4171-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4171-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4171-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4171-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4171-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4181-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4181-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4181-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4181-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4181-83" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4181-83" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4191-6</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4191-6</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4191-58</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-58" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4191-64</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4191-64</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4191-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4191-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4191-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4191-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4191-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4191-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4191-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-99" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4191-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-99" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4191-100</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-100" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-100" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4191-100</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-100" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4191-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4191-100" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4201-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4201-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4201-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4201-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4201-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4201-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4201-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4211-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4211-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4211-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4211-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4211-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4211-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4211-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4211-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4211-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4211-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4221-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4221-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4221-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4221-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4221-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4221-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4221-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4221-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4231-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4231-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4231-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4231-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4231-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4231-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4231-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4231-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4231-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4231-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4231-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4231-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4231-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4231-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-114" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-114" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4231-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4231-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4231-119</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-119" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-119" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-119" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4231-119" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4241-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4241-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4241-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4241-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4241-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4241-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4241-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4241-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4241-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4241-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4241-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4251-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4251-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4251-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4251-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4251-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4251-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4251-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4251-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4251-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4251-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4251-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4251-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4251-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4251-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4251-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4261-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4261-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4261-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4261-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4261-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4261-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4261-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4261-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4261-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4261-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4271-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4271-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4271-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4271-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4271-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4271-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4271-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4271-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4271-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4271-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4271-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4271-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4281-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4281-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4281-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4281-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4281-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4281-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4281-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4281-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4281-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4281-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4281-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4291-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4291-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4291-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4291-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4291-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4291-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4291-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4301-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4301-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4301-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-4311-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4311-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-4311-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5011-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5011-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5011-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5011-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5011-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5011-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5011-28" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5011-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5011-28" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5021-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5021-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5021-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5021-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5021-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5021-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5021-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5021-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5031-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5031-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5031-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5031-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5041-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5041-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5041-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5041-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5041-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5041-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5041-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5051-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5051-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5051-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5051-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5051-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5051-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5051-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5051-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5051-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5051-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5051-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5051-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5051-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5051-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5061-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5061-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5061-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5061-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5061-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5061-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5061-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5071-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5071-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/corporation-tax-act/suppl-5071-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5071-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/corporation-tax-act/suppl-5071-70" />
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5071-70</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5071-74</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5071-74</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5081-12</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5081-12</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/corporation-tax-act/suppl-5081-64</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/corporation-tax-act/appdx-1</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/appdx-1</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/corporation-tax-act/appdx-2</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/appdx-2</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/corporation-tax-act/appdx-3</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/corporation-tax-act/appdx-3</loc>
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