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<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-5</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-2/sec-5</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-6</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-3</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-3-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-5-2</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-6" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-6</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-6-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-6-2</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-2" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-3" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7-4</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-4</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-8</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-8</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-4" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-4" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-4-2</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-4-2</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-5" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-5</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-1</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-1</loc>
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-2" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-2" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-2-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-2-2" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-2-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-2-2</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-2-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-2</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-5" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-3-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-3-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-4" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-6/sec-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-4" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-7" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-7" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/ch-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/ch-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/ch-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/ch-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/ch-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-1" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-1" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-2-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-2-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-2-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-2-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-2-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-2-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-2-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-2-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-3" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-3-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-3-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-3-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-3-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-3-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-3-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-3-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-3-2" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-3-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-3-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-3-3" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-3-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-3-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-3-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-3-3" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-3-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-3-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-3-4" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-3-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-3-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-3-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-3-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-4-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-4-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-4-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-4-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-4-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-4-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-4-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-4-3" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2" />
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<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-4-3-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-4-3-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-3-2" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-4-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-4-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-4-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-4-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-4" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-4-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-4-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-4-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-4-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-4-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-5" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-5-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-5-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-5-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-5-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-5-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-5-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-5-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-5-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-5-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-5-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-5-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-5-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-5-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-5-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-5-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-5-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-7" />
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-8-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-8-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-8-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-8-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-8-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-6</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-10-6</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-10-6</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-11</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-11-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-11-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-11-3</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-11-4</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-11-4</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-11-5</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-11-5</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-12</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-12</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-12-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-12-2</loc>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-13</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-13</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-14</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-14</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-15-to-18</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-15-to-18</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-19</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-19</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-19" />
<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-20</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-20</loc>
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<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-20" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-21</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-21</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-22</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-24-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-24-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-24-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-24-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-24-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-24-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-24-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-24-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-24-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-24-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-24-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-24-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-24-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-24-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-24-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-24-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-25-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-25-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-25-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-25-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-25-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-25-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-25-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-25-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-27" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-27" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-27-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-27-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-27-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-27-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-27-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-27-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-27-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-27-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-28" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-28" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-28-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-28-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-28-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-28-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-28-2-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-28-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-28-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-28-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-28-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-28-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-28-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-28-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-28-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-28-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-29-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-29-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-29-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-29-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-29-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-29-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-29-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-29-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-29-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-29-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-29-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-29-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-29-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-30-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-30-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-30-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-30-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-30-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-30-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-30-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-30-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-31-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-31-3</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-31-4</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-31-4</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-32</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-32</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-33</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-33</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-33-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-33-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-33-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-33-3</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-33-4</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-33-4</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-33-5</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-33-5</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-33-6</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-33-6</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-34</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-34</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-34-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-34-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-34-3</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-34-3</loc>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-35</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-35</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-35-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-35-2</loc>
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<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-35-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-35-2" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-35-3</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-35-3</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-36</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-36</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-36-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-36-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-36-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-36-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-36-2" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-36-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-36-3" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-36-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-36-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-36-3" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-36-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-36-4" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-36-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-36-4" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-36-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-36-5" />
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-36-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-36-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-36-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-36-5" />
<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-37" />
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-37-13-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-37-13-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-37-13-4</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-40-8</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-41-16</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-41-17</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-41-17</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-41-18</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-41-18</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-41-22</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-42-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-42-3</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-42-3-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-42-3-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2</loc>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-42-4-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-42-5</loc>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-42-5</loc>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-42-6</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-42-7-to-42-8</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-42-7-to-42-8</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-4</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-42-14</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-43</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-44-4</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-44-4</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-44-5</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-44-5</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-44-6</loc>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-44-6</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-45</loc>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-45</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-45-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-46</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-46</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-47</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-47</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-48-to-52</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-48-to-52</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-52-2</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-52-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-52-3</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-52-3</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-53</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-53</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-54</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-54</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-55</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-55</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-56</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-56</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-57-to-57-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-57-to-57-3</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-57-4</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-57-4</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-57-5</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-57-5</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-57-6</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-57-6</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-57-7</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-57-7</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-57-8</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-57-8</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-57-9</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-57-9</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-58</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-58</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-59</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-59</loc>
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<lastmod>2026-10-09</lastmod>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-59-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-61-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-62-3</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-63</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-65</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-65-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-65-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-65-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-65-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-65-5</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-65-5-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-65-6</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-65-7</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-4</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-6</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-7</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-8</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-70-3-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-3</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-5</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-82-2</loc>
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<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-82-2</loc>
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<loc>https://japanlaw.org/en/special-taxation-measures-act/art-83-2</loc>
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<lastmod>2026-10-09</lastmod>
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<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-3-2</loc>
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<lastmod>2026-10-09</lastmod>
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