<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:xhtml="http://www.w3.org/1999/xhtml">
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/about</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/about" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/about" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/about" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/about</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/about" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/about" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/about" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/amendments</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments" />
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/amendments</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments" />
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/full-text</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/full-text" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/full-text" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/full-text" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/full-text</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/full-text" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/full-text" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/full-text" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/glossary/national-tax-general-rules-act</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/glossary/national-tax-general-rules-act" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/glossary/national-tax-general-rules-act" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/glossary/national-tax-general-rules-act" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/glossary/national-tax-general-rules-act</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/glossary/national-tax-general-rules-act" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/glossary/national-tax-general-rules-act" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/glossary/national-tax-general-rules-act" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/amendments/20261101_507AC0000000013</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20261101_507AC0000000013" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20261101_507AC0000000013" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20261101_507AC0000000013" />
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20261101_507AC0000000013</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20261101_507AC0000000013" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20261101_507AC0000000013" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20261101_507AC0000000013" />
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271001_508AC0000000012</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271001_508AC0000000012" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271001_508AC0000000012" />
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271001_508AC0000000012" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271001_508AC0000000012" />
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271205_507AC0000000057</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271205_507AC0000000057" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271205_507AC0000000057" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271205_507AC0000000057" />
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271205_507AC0000000057</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271205_507AC0000000057" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271205_507AC0000000057" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271205_507AC0000000057" />
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/amendments/20280401_508AC0000000012</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20280401_508AC0000000012" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20280401_508AC0000000012" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20280401_508AC0000000012" />
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20280401_508AC0000000012</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20280401_508AC0000000012" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20280401_508AC0000000012" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20280401_508AC0000000012" />
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/amendments/20281223_508AC0000000046</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20281223_508AC0000000046" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20281223_508AC0000000046" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20281223_508AC0000000046" />
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20281223_508AC0000000046</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20281223_508AC0000000046" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20281223_508AC0000000046" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/amendments/20281223_508AC0000000046" />
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-1" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-1" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-7-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-7-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-7-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-9" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-9" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/ch-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-11" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/ch-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/ch-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/ch-11" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-1" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-1" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-7-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-7-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-7-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-7-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-7-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-9-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-9-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-9-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-9-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-9-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-9-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-9-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-9-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-11" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-11" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-12" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-12" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-13" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-13" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-14" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-14" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-15" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-15" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-16" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-16" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-17" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-17" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-18" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-18" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-19" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-19" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-20" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-20" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-21" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-21" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-22" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-22" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-23" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-23" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-24" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-24" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-25" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-25" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-26" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-26" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-27" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-27" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-28" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-28" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-29" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-29" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-30" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-30" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-31" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-31" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-32" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-32" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-33" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-33" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-34-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-34-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-34-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-34-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-34-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-34-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-34-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-34-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-34-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-34-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-34-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-35" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-35" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-36" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-36" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-37" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-37" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-38" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-38" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-39" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-39" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-40" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-40" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-41" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-41" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-42" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-42" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-43" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-43" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-44" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-44" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-45" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-45" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-46" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-46" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-46-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-46-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-46-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-46-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-46-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-47" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-47" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-48" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-48" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-49" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-49" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-50" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-50" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-51" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-51" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-52" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-52" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-53" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-53" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-54" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-54" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-55" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-55" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-56" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-56" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-57" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-57" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-58" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-58" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-59" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-59" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-60" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-60" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-61" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-61" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-62" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-62" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-63" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-63" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-64" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-64" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-65" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-65" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-66" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-66" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-67" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-67" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-68" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-68" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-69" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-69" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-70" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-70" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-71" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-71" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-72" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-72" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-73" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-73" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-9" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-9" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-11" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-11" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-12" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-12" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-74-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-14" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-74-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-74-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-74-14" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-75" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-75" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-76" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-76" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-77" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-77" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-77-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-77-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-77-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-77-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-77-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-77-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-77-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-77-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-78" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-78" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-79" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-79" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-80" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-80" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-81</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-81" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-81" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-81" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-81</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-81" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-81" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-81" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-82" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-82" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-83" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-83" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-84" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-84" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-85" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-85" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-86" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-86" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-87" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-87" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-88" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-88" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-89" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-89" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-90</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-90" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-90" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-90" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-90</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-90" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-90" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-90" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-91" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-91" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-92" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-92" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-92-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-92-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-92-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-92-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-92-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-92-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-92-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-92-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-93" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-93" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-94" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-94" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-95" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-95" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-95-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-95-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-95-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-95-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-95-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-96" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-96" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-97-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-97-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-97-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-97-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-97-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-97-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-97-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-97-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-97-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-97-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-97-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-97-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-97-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-98" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-98" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-99" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-99" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-100</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-100" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-100" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-100</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-100" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-100" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-101" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-101" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-102" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-102" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-103</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-103" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-103" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-103" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-103</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-103" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-103" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-103" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-104" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-104" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-105</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-105" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-105" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-105" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-105</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-105" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-105" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-105" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-106" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-106" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-107" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-107" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-108" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-108" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-109" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-109" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-110</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-110" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-110" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-110" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-110</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-110" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-110" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-110" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-111</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-111" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-111" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-111" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-111</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-111" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-111" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-111" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-112</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-112" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-112" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-112" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-112</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-112" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-112" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-112" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-113</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-113" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-113" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-113" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-113</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-113" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-113" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-113" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-113-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-113-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-113-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-113-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-113-2" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-114" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-114" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-115</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-115" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-115" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-115" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-115</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-115" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-115" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-115" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-116</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-116" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-116" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-116" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-116</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-116" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-116" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-116" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-117" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-117" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-118</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-118" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-118" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-118" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-118</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-118" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-118" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-118" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-119</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-119" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-119" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-119</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-119" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-119" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-120</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-120" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-120" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-120" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-120</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-120" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-120" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-120" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-121</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-121" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-121" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-121" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-121</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-121" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-121" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-121" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-122</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-122" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-122" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-122" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-122</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-122" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-122" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-122" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-123</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-123" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-123" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-123" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-123</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-123" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-123" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-123" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-124" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-124" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-125" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-125" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-126</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-126" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-126" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-126" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-126</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-126" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-126" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-126" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-127</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-127" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-127" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-127" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-127</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-127" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-127" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-127" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-128</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-128" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-128" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-128" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-128</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-128" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-128" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-128" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-129" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-129" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-130</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-130" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-130" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-130" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-130</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-130" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-130" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-130" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-131" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-131" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-132</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-132" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-132" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-132" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-132</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-132" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-132" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-132" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-133</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-133" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-133" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-133" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-133</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-133" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-133" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-133" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-134" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-134" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-135</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-135" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-135" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-135" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-135</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-135" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-135" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-135" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-136</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-136" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-136" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-136" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-136</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-136" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-136" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-136" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-137</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-137" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-137" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-137" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-137</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-137" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-137" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-137" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-138</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-138" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-138" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-138" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-138</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-138" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-138" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-138" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-139</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-139" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-139" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-139" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-139</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-139" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-139" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-139" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-140</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-140" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-140" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-140" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-140</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-140" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-140" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-140" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-141</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-141" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-141" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-141" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-141</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-141" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-141" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-141" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-142</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-142" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-142" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-142" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-142</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-142" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-142" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-142" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-143</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-143" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-143" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-143" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-143</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-143" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-143" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-143" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-144</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-144" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-144" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-144" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-144</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-144" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-144" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-144" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-145</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-145" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-145" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-145" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-145</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-145" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-145" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-145" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-146</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-146" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-146" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-146" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-146</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-146" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-146" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-146" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-147</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-147" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-147" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-147" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-147</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-147" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-147" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-147" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-148</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-148" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-148" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-148" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-148</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-148" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-148" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-148" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-149</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-149" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-149" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-149" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-149</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-149" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-149" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-149" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-150</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-150" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-150" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-150" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-150</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-150" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-150" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-150" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-151</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-151" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-151" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-151" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-151</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-151" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-151" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-151" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-152" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-152" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-153</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-153" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-153" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-153" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-153</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-153" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-153" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-153" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-154</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-154" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-154" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-154" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-154</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-154" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-154" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-154" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-155</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-155" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-155" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-155" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-155</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-155" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-155" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-155" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-156</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-156" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-156" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-156" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-156</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-156" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-156" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-156" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-157</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-157" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-157" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-157" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-157</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-157" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-157" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-157" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-158</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-158" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-158" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-158" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-158</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-158" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-158" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-158" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-159</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-159" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-159" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-159" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-159</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-159" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-159" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-159" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/art-160</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-160" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-160" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-160" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/art-160</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/art-160" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/art-160" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/art-160" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-90</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-90" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-90" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-90" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-90</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-90" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-90" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-90" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-156</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-156" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-156" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-156" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-156</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-156" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-156" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-156" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-31" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-31" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-32" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-32" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-39" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3411-39" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-23" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-23" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-36" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-36" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3431-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3431-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3431-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3431-91" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3431-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3431-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3431-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3431-91" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-13" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-13" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3461-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-89" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3461-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3461-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-89" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3461-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3461-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3461-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3471-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3471-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3471-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3471-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3471-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3471-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3471-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3471-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3471-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3471-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3471-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3471-62" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3471-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3471-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3471-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3471-62" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3481-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3481-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3481-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3481-22" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3481-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3481-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3481-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3481-22" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3491-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3491-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3491-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3491-79" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3491-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3491-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3491-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3491-79" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-25" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-25" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-54" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-54" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-78" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3531-78" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3541-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3541-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3541-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3541-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3541-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3541-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3541-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3541-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-54" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-54" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-61" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-61" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-16" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-16" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-72" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-72" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3621-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3621-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3621-38" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3621-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3621-38" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3621-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3621-96" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3621-96" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3631-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3631-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3631-108" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3631-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3631-108" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-3631-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3631-109" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-3631-109" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4021-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4021-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4021-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4021-22" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4021-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4021-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4021-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4021-22" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4031-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4031-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4031-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4031-69" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4031-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4031-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4031-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4031-69" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4031-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4031-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4031-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4031-73" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4031-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4031-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4031-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4031-73" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4051-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4051-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4051-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4051-89" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4051-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4051-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4051-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4051-89" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4081-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4081-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4081-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4081-95" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4081-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4081-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4081-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4081-95" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4081-110</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4081-110" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4081-110" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4081-110" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4081-110</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4081-110" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4081-110" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4081-110" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4091-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4091-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4091-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4101-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4101-107" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4101-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4101-107" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-102" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-102" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-160</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-160" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-160</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4111-160" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4121-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-92" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4121-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4121-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-92" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4121-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4121-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4121-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4131-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4131-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4131-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4131-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4131-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4131-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4131-129" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4131-129" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-79" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-79" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-100</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-100" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-100" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-100</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-100" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-100" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-152" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-152" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-155</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-155" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-155" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-155" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-155</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-155" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-155" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-155" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4151-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4151-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4151-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4151-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4151-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4151-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4151-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4151-11" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4151-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4151-11" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-84" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-84" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-147</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-147" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-147" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-147" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-147</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-147" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-147" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-147" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-150</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-150" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-150" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-150" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-150</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-150" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-150" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-150" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-152" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-152" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4171-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4171-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4171-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4171-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-87" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4171-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4171-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-87" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4211-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4211-13" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4211-13" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-12" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-12" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4241-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4241-16" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4241-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4241-16" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4251-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4251-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4251-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4251-5" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4251-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4251-28" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4251-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4251-28" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-10" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-69" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-69" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-70" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-70" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-72" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4261-72" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4271-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4271-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-65" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4271-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4271-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-65" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-15" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-15" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-85" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-85" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-45" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-45" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-7" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-16" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-16" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4311-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-33" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-33" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-49" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-49" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5031-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5041-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-68" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5041-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-68" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5051-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5051-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5051-3" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5051-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5051-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5051-53" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5051-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5051-53" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-8" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-46" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-46" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-52" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5061-52" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5071-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5071-13" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5071-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5071-13" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5071-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5071-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5071-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5071-57" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5071-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5071-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5071-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5071-57" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5081-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5081-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5081-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5081-12" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5081-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5081-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5081-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5081-12" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/national-tax-general-rules-act/suppl-5081-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5081-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5081-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5081-46" />
<lastmod>2026-09-28</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5081-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5081-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5081-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/national-tax-general-rules-act/suppl-5081-46" />
<lastmod>2026-09-28</lastmod>
</url>
</urlset>
