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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/pt-2/ch-6</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/pt-3/ch-1</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/pt-3/ch-3</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/pt-4/ch-1</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/pt-4/ch-3-2</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/pt-4/ch-4</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/pt-4/ch-4</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/pt-4/ch-5</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/pt-4/ch-5</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/art-96-to-101</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<url>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-102" />
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<url>
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<lastmod>2026-09-29</lastmod>
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<url>
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<lastmod>2026-09-29</lastmod>
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<url>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<url>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
</url>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/art-143</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-143" />
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-145" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/art-146</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-146" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-146" />
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<lastmod>2026-09-29</lastmod>
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<url>
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/art-147</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-147" />
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<lastmod>2026-09-29</lastmod>
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<url>
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/art-148</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-148" />
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/art-149</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-149" />
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/art-151-6</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/art-152</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
</url>
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<loc>https://japanlaw.org/en/income-tax-act/art-153</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
</url>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
</url>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-195" />
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
</url>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-203-6" />
<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-203-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-203-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-203-7" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-203-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-203-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-203-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-203-7" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-204</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-204" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-204" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-204" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
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<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-204" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-204" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-204" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-205</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-205" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-205" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-205" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
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<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-205" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-205" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-205" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-206</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-206" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-206" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-206" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-206</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-206" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-206" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-206" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-207</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-207" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-207" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-207" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-207</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-207" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-207" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-207" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-208</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-208" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-208" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-208" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-208</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-208" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-208" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-208" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-209</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-209" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-209" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-209" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-209</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-209" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-209" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-209" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-209-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-209-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-209-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-209-2" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-209-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-209-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-209-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-209-2" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/art-209-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-209-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-209-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-209-3" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-209-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-209-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-209-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-209-3" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-210</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-210" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-210" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-210" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-210</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-210" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-210" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-210" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-211</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-211" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-211" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-211" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-211</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-211" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-211" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-211" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-212</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-212" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-212" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-212" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-212</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-212" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-212" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-212" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-213</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-213" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-213" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-213" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-213</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-213" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-213" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-213" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-214</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-214" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-214" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-214" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-214</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-214" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-214" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-214" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-215</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-215" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-215" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-215" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-215</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-215" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-215" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-215" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-216</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-216" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-216" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-216" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-216</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-216" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-216" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-216" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-217</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-217" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-217" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-217" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-217</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-217" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-217" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-217" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-218</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-218" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-218" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-218" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
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<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-218" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-218" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-218" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-219</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-219" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-219" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-219" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-219</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-219" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-219" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-219" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
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<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-220" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-220" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-220" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-220</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-220" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-220" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-221</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-221" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-221" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-221" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-221</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-221" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-221" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-221" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-222</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-222" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-222" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-222" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-222</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-222" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-222" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-222" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-223</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-223" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-223" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-223" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-223</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-223" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-223" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-223" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-224</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-224" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-224</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-224" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224" />
<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224-2" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/art-224-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-224-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224-2" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/art-224-3</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224-3" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-224-3</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224-3" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/art-224-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-224-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224-4" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-224-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-224-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224-4" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/art-224-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-224-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224-5" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-224-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-224-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224-5" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/art-224-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-224-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224-6" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-224-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-224-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-224-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-224-6" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-225</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-225" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-225" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-225" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-225</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-225" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-225" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-225" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-226</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-226" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-226" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-226" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-226</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-226" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-226" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-226" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-227</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-227" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-227" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-227" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-227</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-227" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-227" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-227" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-227-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-227-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-227-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-227-2" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-227-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-227-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-227-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-227-2" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-228</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-228" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-228" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-228" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-228</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-228" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-228" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-228" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-228-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-228-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-228-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-228-2" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-228-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-228-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-228-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-228-2" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-228-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-228-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-228-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-228-3" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-228-3</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-228-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-228-3" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-228-3-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-228-3-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-228-3-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-228-3-2" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-228-3-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-228-3-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-228-3-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-228-3-2" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-228-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-228-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-228-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-228-4" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-228-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-228-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-228-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-228-4" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-229</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-229" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-229" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-229" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-229</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-229" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-229" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-229" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-230</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-230" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-230" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-230" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-230</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-230" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-230" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-230" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-231</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-231" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-231" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-231" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-231</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-231" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-231" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-231" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-232</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-232" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-232" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-232" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-232</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-232" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-232" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-232" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-233</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-233" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-233" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-233" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-233</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-233" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-233" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-233" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-234-to-236</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-234-to-236" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-234-to-236" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-234-to-236" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-234-to-236</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-234-to-236" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-234-to-236" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-234-to-236" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-237</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-237" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-237" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-237" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-237</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-237" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-237" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-237" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-238</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-238" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-238" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-238" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-238</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-238" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-238" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-238" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-239</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-239" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-239" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-239" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-239</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-239" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-239" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-239" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-240</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-240" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-240" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-240" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-240</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-240" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-240" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-240" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-241</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-241" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-241" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-241" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-241</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-241" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-241" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-241" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-242</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-242" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-242" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-242" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-242</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-242" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-242" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-242" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/art-243</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-243" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-243" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-243" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/art-243</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/art-243" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/art-243" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/art-243" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-33" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-33" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-45" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-45" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-57" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-57" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-87" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-87" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-95" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-95" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-102" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-102" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-104" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-104" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-109" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-109" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-115</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-115" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-115" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-115" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-115</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-115" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-115" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-115" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-120</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-120" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-120" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-120" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-120</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-120" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-120" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-120" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3401-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-124" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3401-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3401-124" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3411-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-3" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3411-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-3" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3411-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-8" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3411-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-8" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3411-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-31" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3411-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-31" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3411-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-71" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3411-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-71" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3411-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-85" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3411-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-85" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3411-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-88" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3411-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-88" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3411-103</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-103" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-103" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-103" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3411-103</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-103" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-103" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3411-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-131" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3411-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-131" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3411-133</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-133" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-133" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-133" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3411-133</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-133" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-133" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-133" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3411-149</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-149" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-149" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-149" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3411-149</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3411-149" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3411-149" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3411-149" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-14" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-14" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-20" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-20" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-23" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-23" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-56" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-56" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-61" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-61" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-73" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-73" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-82" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-82" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-99" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-99" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-116</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-116" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-116" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-116" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-116</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-116" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-116" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-116" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-121</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-121" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-121" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-121" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-121</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-121" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-121" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-121" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-123</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-123" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-123" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-123" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-123</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-123" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-123" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-123" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-125" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-125" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-134" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-134" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-135</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-135" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-135" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-135" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-135</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-135" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-135" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-135" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3421-138</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-138" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-138" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-138" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3421-138</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3421-138" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3421-138" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3421-138" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3431-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3431-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3431-21" />
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3431-21</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3431-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3431-21" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3431-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3431-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3431-51" />
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3431-51</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3431-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3431-51" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3431-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3431-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3431-71" />
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3431-71</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3431-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3431-71" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-3431-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-3431-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3431-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3431-73" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-3431-73</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3431-73" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3431-93</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3431-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3431-93" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3431-93</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3431-93" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3441-12</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3441-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-12" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3441-12</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3441-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-12" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3441-14</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3441-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-14" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3441-14</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3441-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-14" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3441-34</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3441-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-34" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3441-34</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3441-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-34" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3441-38</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3441-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-38" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3441-38</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3441-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-38" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3441-50</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3441-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-50" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3441-50</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-50" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3441-64</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3441-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-64" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3441-64</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3441-64" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3441-85</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3441-85</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3441-86</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3441-86</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3441-96</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3441-96</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3451-8</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3451-8</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3451-13</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3451-13</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3451-36</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3451-36</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3451-44</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3451-44</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3451-69</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3451-69</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3451-78</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3451-78</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3451-81</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3451-81</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3451-82</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3451-82</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3451-90</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3451-90</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3451-94</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3451-94</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3461-18</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3461-18</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3461-34</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3461-34</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3471-41</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3471-48</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3471-66</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3481-8</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3481-25</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3481-31</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3481-33</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3481-49</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3481-51</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3491-62</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3501-41</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3501-45</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3501-59</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3501-67</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3511-36</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-3511-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3511-47" />
<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3511-47" />
<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3511-67" />
<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3521-84</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3521-84</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3531-47</loc>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3531-47</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3531-52</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3531-83</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3531-103</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3531-103</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3541-46</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3541-55</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3551-8</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3551-53</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3551-71</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3601-7" />
<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3601-92" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3611-66</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3611-66" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3611-66</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-3611-66" />
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3611-77</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3611-82</loc>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3611-82</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3611-93</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3611-109</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3611-109</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3621-41</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3621-79</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3621-79</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3621-96</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3631-33</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3631-40</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3631-44</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3631-44</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3631-66</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-3631-109</loc>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-3631-109</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4011-39</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4011-52</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4011-52</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4011-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4011-52" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4011-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4011-57" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4011-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4011-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4011-57" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4011-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4011-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4011-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4011-68" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4011-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4011-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4011-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4011-68" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4011-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4011-86" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4011-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4011-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4011-86" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4021-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4021-6" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4021-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4021-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4021-6" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4021-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4021-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4021-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4021-12" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4021-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4021-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4021-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4021-12" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4021-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4021-50" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4021-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4021-50" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4021-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4021-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4021-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4021-58" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4021-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4021-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4021-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4021-58" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4021-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4021-62" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4021-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4021-62" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4031-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4031-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4031-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4031-18" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4031-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4031-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4031-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4031-18" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4031-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4031-46" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4031-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4031-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4031-46" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4041-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4041-34" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4041-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4041-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4041-34" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4041-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4041-39" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4041-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4041-39" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4041-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4041-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4041-73" />
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4041-73</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4041-73" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4041-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4041-87" />
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4041-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4041-87" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4051-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4051-44" />
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4051-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4051-44" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4051-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4051-51" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4051-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4051-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4051-51" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4061-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4061-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-27" />
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4061-27</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-27" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4061-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4061-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-95" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4061-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4061-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-95" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4061-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4061-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-98" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4061-98</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-98" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4061-99</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-99" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4061-99</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-99" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4061-100</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-100" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4061-100</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-100" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4061-101</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-101" />
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4061-101</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-101" />
<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4061-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-109" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4061-109</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4061-109" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4071-44</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4071-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4071-44" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4071-44</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4071-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4071-44" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4071-87</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4071-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4071-87" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4071-87</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4071-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4071-87" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4071-106</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4071-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4071-106" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4071-106</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4071-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4071-106" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4081-14</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4081-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4081-14" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4081-14</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4081-14" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4081-53</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4081-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4081-53" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4081-53</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4081-53" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4081-82</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4081-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4081-82" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4081-82</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4081-82" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4081-88</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4081-88</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4091-5</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4091-5</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4091-48</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4091-48</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4091-68</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4091-68</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4091-83</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4091-83</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4091-96</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4091-96</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4091-124</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4091-124</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4101-24</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4101-24</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4101-42</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4101-42</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4101-62</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4101-62</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4101-101</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4101-101</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4101-106</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4101-106</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4101-107</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4101-107</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4111-10</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4111-10</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4111-19</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4111-19</loc>
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<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4111-20" />
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4111-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4111-35" />
<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4111-35" />
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4111-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4111-56" />
<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4111-56" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4111-70" />
<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4111-70" />
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4111-73</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4111-73" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4111-76</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4111-76" />
<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4111-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4111-104" />
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4111-104</loc>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4111-160</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4121-18</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4121-20</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4121-39</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4121-49</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4121-72</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4121-111</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-6" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4131-50</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4131-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-50" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4131-50</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-50" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4131-75</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-75" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4131-75</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-75" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4131-80</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4131-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-80" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4131-80</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-80" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4131-88</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4131-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-88" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4131-88</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-88" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4131-94</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-94" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4131-94</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4131-94" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4131-101</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4131-101" />
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4131-101</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4131-129</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4131-129</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4131-134</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4131-134</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4141-15</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4141-65</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4141-65</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4141-79</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4141-79</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4141-93</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4141-93</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4141-98</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4141-98</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4141-102</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4141-102</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4141-152</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4141-152</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4141-155</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4141-155</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4151-8</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4151-8</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4151-43</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4151-43</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4151-54</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4151-94</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4151-94</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4151-95</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4151-95</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4151-100</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4151-100</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4151-100" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4151-117</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4151-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4151-117" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4151-117</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4151-119</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4151-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4151-119" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4151-119</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4151-119" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4151-124</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4151-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4151-124" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4151-124</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4151-124" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-11</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-11</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-14</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-14</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-35</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-35</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-74</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-74</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-88</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-88</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-97</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-97</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-102</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-102</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-104</loc>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-104</loc>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-105</loc>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-105</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-124</loc>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-124</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-150</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-150</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-153</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-153</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-155</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-155</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4161-165</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4161-165</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4171-21</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4171-82</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4171-82</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4171-102</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4171-102</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4181-1</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4181-1</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4181-1" />
<lastmod>2026-09-29</lastmod>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4181-10" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4181-10</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4181-10" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4181-80</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4181-80" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4181-80</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4181-80" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4181-83</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4181-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4181-83" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4181-83</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4181-83" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4191-6</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4191-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4191-6" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4191-6</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4191-6" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4191-58</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4191-58" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4191-58</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4191-58" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4191-64</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4191-64" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4191-64</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4191-64" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4191-82</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4191-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4191-82" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4191-82</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4191-82" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4191-85</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4191-85</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4191-96</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4191-96</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4191-99</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4191-99</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4191-100</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4191-100</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4201-9</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4201-9</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4201-23</loc>
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4201-23</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4201-85</loc>
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4201-85</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4211-10</loc>
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<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4211-10</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4211-10" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4211-13</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4211-13</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4211-74</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4211-74</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4211-74" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4221-6</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4221-6</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4221-6" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4221-71</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4221-71</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4221-71" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4231-12</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4231-12</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-12" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4231-39</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4231-39</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-39" />
<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-4231-49</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-4231-49</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-49" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4231-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-56" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4231-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-56" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4231-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-72" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4231-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-72" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4231-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-82" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4231-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-82" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4231-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-93" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4231-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-93" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4231-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-94" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4231-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-94" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4231-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-114" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4231-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4231-114" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4241-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4241-16" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4241-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4241-16" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4251-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4251-5" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4251-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4251-5" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4251-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4251-28" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4251-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4251-28" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4251-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4251-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4251-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4251-29" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4251-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4251-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4251-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4251-29" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4251-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4251-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4251-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4251-63" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4251-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4251-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4251-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4251-63" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4261-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4261-10" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4261-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4261-10" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4261-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4261-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4261-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4261-40" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4261-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4261-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4261-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4261-40" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4261-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4261-69" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4261-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4261-69" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4261-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4261-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4261-91" />
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<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4261-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4261-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4261-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4261-91" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4271-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4271-9" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4271-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4271-9" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4271-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4271-63" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4271-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4271-63" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4281-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4281-15" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4281-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4281-15" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4281-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4281-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4281-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4281-39" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4281-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4281-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4281-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4281-39" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4281-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4281-40" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4281-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4281-40" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4281-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4281-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4281-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4281-63" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4281-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4281-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4281-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4281-63" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4281-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4281-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4281-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4281-89" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4281-89</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4281-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4281-89" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4291-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4291-4" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4291-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4291-4" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4291-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4291-45" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4291-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4291-45" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4291-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4291-74" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4291-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4291-74" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4301-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4301-7" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4301-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4301-7" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-4311-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4311-6" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-4311-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-4311-6" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5011-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5011-16" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5011-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5011-16" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5011-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5011-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5011-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5011-28" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5011-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5011-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5011-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5011-28" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5021-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5021-8" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5021-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5021-8" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5031-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5031-11" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5031-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5031-11" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5031-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5031-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5031-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5031-37" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5031-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5031-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5031-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5031-37" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5041-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5041-4" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5041-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5041-4" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5041-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5041-68" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5041-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5041-68" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5041-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5041-71" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5041-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5041-71" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5051-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5051-3" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5051-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5051-3" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5051-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5051-21" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5051-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5051-21" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5051-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5051-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5051-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5051-44" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5051-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5051-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5051-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5051-44" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5051-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5051-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5051-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5051-47" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5051-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5051-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5051-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5051-47" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5051-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5051-79" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5051-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5051-79" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5061-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5061-8" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5061-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5061-8" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5061-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5061-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5061-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5061-26" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5061-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5061-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5061-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5061-26" />
<lastmod>2026-09-29</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5061-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5061-46" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5061-46</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5061-46" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/en/income-tax-act/suppl-5061-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/income-tax-act/suppl-5061-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/income-tax-act/suppl-5061-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/income-tax-act/suppl-5061-47" />
<lastmod>2026-09-29</lastmod>
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<url>
<loc>https://japanlaw.org/ja/income-tax-act/suppl-5061-47</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-5071-13</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-5071-13</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-5071-74</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-5071-74</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-5081-12</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-5081-12</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/suppl-5081-64</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/suppl-5081-64</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/appdx-1</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/ja/income-tax-act/appdx-1</loc>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/appdx-2</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/appdx-3</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/appdx-4</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/appdx-5</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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<loc>https://japanlaw.org/en/income-tax-act/appdx-6</loc>
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<lastmod>2026-09-29</lastmod>
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<lastmod>2026-09-29</lastmod>
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