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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-4" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-5" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-5" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-6" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-6" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-7" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-7" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-8" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-8" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-9-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-9-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-9-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9-3" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-9-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9-3" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-9-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9-4" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-9-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9-4" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-9-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9-5" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-9-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9-5" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-9-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9-6" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-9-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-9-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-9-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-9-6" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-10" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-10" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-11" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-11" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-11-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-11-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-11-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-11-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-11-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-11-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-11-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-11-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-12" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-12" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-13" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-13" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-14" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-14" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-15" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-15" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-16" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-16" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-17" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-17" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-18" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-18" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-19" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-19" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-19-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-19-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-19-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-19-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-19-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-19-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-19-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-19-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-19-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-19-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-19-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-19-3" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-19-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-19-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-19-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-19-3" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-19-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-19-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-19-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-19-4" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-19-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-19-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-19-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-19-4" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-20" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-20" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-20-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-20-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-20-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-20-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-20-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-20-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-20-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-20-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-3" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-3" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-4" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-4" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-5" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-5" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-6" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-6" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-7" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-7" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-8" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-8" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-9" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-9" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-10" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-10" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-11" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-11" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-11-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-11-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-11-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-11-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-11-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-12" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-12" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-13" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-13" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-14" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-14" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-15" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-15" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-16" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-16" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-17" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-17" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-21-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-18" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-21-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-21-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-21-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-21-18" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-22" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-22" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-23" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-23" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-23-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-23-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-23-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-23-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-23-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-23-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-23-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-23-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-24" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-24" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-25" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-25" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-26" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-26" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-26-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-26-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-26-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-26-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-26-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-26-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-26-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-26-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-27" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-27" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-28" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-28" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-29" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-29" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-30" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-30" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-31" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-31" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-32" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-32" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-33" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-33" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-33-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-33-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-33-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-33-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-33-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-33-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-33-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-33-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-34" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-34" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-35" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-35" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-36" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-36" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-37" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-37" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-38" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-38" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-39" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-39" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-40" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-40" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-41" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-41" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-42" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-42" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-43" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-43" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-44" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-44" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-45" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-45" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-46" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-46" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-47" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-47" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-48" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-48" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-48-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-48-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-48-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-48-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-48-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-48-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-48-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-48-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-48-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-48-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-48-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-48-3" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-48-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-48-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-48-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-48-3" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-49" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-49" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-50" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-50" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-51" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-51" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-51-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-51-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-51-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-51-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-51-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-51-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-51-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-51-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-52" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-52" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-53" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-53" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-54" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-54" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-55" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-55" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-56-to-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-56-to-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-56-to-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-56-to-57" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-56-to-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-56-to-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-56-to-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-56-to-57" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-58" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-58" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-59" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-59" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-60" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-60" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-61" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-61" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-62" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-62" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-63" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-63" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-64" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-64" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-65" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-65" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-66" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-66" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-66-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-66-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-66-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-66-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-66-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-66-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-66-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-66-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-67" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-67" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-67-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-67-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-67-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-67-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-67-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-67-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-67-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-67-2" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-68" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-68" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-69" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-69" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-70" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-70" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/art-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-71" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/art-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/art-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/art-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/art-71" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3251-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-73" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-73" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3251-191</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-191" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-191" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-191" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-191</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-191" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-191" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-191" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3251-290</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-290" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-290" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-290" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-290</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-290" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-290" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3251-290" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3261-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3261-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3261-40" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3261-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3261-40" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3261-198</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3261-198" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-198" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3261-198" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-198</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3261-198" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-198" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3261-198" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3271-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3271-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3271-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3271-55" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3271-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3271-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3271-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3271-55" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3281-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-102" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-102" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3281-164</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-164" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-164" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-164" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-164</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-164" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-164" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-164" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3281-165</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-165" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-165" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-165" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3281-165" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3291-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3291-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3291-39" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3291-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3291-39" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3291-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3291-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3291-95" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3291-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-95" />
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3291-96</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-96</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3301-39</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3301-39" />
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3301-39</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3301-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3301-39" />
<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3301-104</loc>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3301-104</loc>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3321-173</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3321-173" />
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3321-173</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3331-100</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3331-100" />
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3331-100</loc>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3341-148</loc>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3341-148</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3341-148" />
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3371-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3371-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26" />
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26</loc>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3371-67</loc>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67</loc>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3391-23</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3391-23" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3391-23</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3391-23" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3401-4</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4" />
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3401-4" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3401-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3401-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36" />
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3401-156</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-156</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3411-33</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3411-33</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3421-22</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-22</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3421-23</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-23</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-3421-23" />
<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3421-36</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-36</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3421-116</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-116</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3451-13</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3451-13</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3451-48</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3451-48</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3461-20</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3461-20</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3461-89</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3461-89</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3471-7</loc>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3471-7</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3471-78</loc>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3471-78</loc>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6</loc>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3481-6</loc>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3501-15</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15" />
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15</loc>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3531-25</loc>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3531-25</loc>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3551-51</loc>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3551-51</loc>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3561-54</loc>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3561-54</loc>
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<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3571-66</loc>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3571-66</loc>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3591-5</loc>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3591-5</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3591-72</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3591-72</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3601-43</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3601-43</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3611-23</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3611-23</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4011-48</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4011-48</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4021-50</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4021-50</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4031-69</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4031-69</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4031-90</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4031-90</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4041-16</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4041-87</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-87</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4061-23</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4061-23</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4101-83</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-83</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4101-107</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4101-107" />
<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4111-87</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4111-151</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-151</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4111-160</loc>
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-160</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4111-160" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97" />
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97" />
<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6" />
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<lastmod>2026-10-12</lastmod>
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<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4131-50</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-50" />
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-50</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4131-50" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4131-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75" />
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4131-75" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4131-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-129" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4131-129" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4141-65</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4141-65" />
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4141-65</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4141-65" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4151-8</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4151-8" />
<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4151-8" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4161-84</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4161-84" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4161-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4161-84" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4161-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4161-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-88" />
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-88</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4161-147</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-147</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4161-150</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-150</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4171-21</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4171-21" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38" />
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4171-87</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-87" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4171-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4171-87" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4171-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4171-102" />
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-102</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4171-102" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4181-10</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4181-10" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74" />
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4201-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4201-9" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4201-9" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4211-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4211-13" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4211-13" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4231-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-12" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-12" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4231-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-114" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4231-114" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4241-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4241-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4241-23" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4241-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4241-23" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4261-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4261-69" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4261-69" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4281-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4281-15" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4281-15" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4291-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4291-4" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4291-4" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4291-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4291-45" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4291-45" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-5011-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-16" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-16" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-5011-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-37" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-37" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-5011-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-71" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5011-71" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-5031-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5031-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5031-24" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5031-24" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5031-24" />
<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-5041-68</loc>
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<lastmod>2026-10-12</lastmod>
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<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5041-68" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3" />
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/inheritance-tax-act/suppl-5061-8</loc>
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<lastmod>2026-10-12</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8</loc>
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<lastmod>2026-10-12</lastmod>
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