<?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/ja/special-taxation-measures-act/art-90-3-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-3-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-3-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-3-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-3-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-4-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-6-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-8-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-12-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-12-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-12-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-90-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-90-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-90-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-90-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-91" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-91" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-91-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-91-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-91-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-91-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-91-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-91-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-91-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-91-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-91-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-91-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-91-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-91-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-91-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/art-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/art-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/art-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/art-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/art-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-142</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-142" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-142" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-142" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-142</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-142" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-142" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-142" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-187</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-187" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-187" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-187" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-187</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-187" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-187" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-187" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-100</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-100" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-100" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-100</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-100" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-100" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-100" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-120</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-120" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-120" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-120" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-120</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-120" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-120" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-120" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-128</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-128" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-128" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-128" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-128</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-128" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-128" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-128" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-157</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-157" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-157" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-157" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-157</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-157" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-157" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-157" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-193</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-193" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-193" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-193" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-193</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-193" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3331-193" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3331-193" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3341-77" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3351-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3351-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3351-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3351-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3351-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3351-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3351-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3351-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-110</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-110" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-110" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-110" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-110</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-110" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-110" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-110" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-216</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-216" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-216" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-216" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-216</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-216" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-216" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-216" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-137</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-137" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-137" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-137" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-137</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-137" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-137" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-137" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-152" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-152" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-101" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-101" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-108" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-108" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-134" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-134" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-168</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-168" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-168" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-168" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-168</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-168" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-168" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3381-168" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-145</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-145" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-145" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-145" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-145</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-145" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-145" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-145" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-152" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-152" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-168</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-168" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-168" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-168" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-168</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-168" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-168" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-168" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-138</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-138" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-138" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-138" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-138</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-138" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-138" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-138" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-141" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-141</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-141" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-27" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-27" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-110</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-110" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-110" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-110" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-110</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-110" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-110" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-110" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-126</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-126" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-126" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-126" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-126</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-126" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-126" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-126" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-99" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-99" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-104" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-104" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-18</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-18" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-18" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-18" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-59" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-59" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-130</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-130" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-130" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-130" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-130</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-130" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-130" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-130" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-78" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-78" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-108" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-108" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-67" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-67" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-101" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-101" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-42" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-42</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-42" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-42" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-42" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-81</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-81" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-81" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-81" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-81</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-81" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-81" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-81" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-43" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-43" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-78" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-78" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-33" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-33</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-33" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-33" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-33" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-36</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-36" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-36" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-36" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-52" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-52</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-52" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-52" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-52" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-69</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-69" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-69" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-69" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-27" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-27</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-27" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-27" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-27" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-44</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-44" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-44" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-104" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-104</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-104" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-104" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-104" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-118" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-118</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-118" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-58" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-58" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-99" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-128</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-128" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-128" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-128" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-128</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-128" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-128" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-128" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-131" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-131</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-131" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-131" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-131" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-137</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-137" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-137" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-137" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-137</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-137" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-137" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-137" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-48</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-48" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-48" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-48" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-108" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-32</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-32" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-32" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-32" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-86" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-86</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-86" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-86" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-86" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-99" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-99</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-99" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-99" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-99" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-110</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-110" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-110" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-110" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-110</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-110" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-110" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-110" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-136" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-136</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-136" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-136" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-148</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-148" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-148" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-148" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-148</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-148" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-148" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-148" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-152" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-152" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-73" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-73</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-73" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-73" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-73" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-76</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-76" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-117</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-117" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-117" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-117" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-160</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-160" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-160</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-160" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-160" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-223</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-223" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-223" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-223" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-223</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-223" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-223" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-223" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-20</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-20" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-20" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-20" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-66" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-66" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-97</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-97" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-97" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-105</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-105" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-105" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-105" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-105</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-105" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-105" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-105" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-118</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-118" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-118" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-118" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-118</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-118" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-118" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-118" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-119</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-141</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-141" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-141" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-141" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-141</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-141" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-141" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-141" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-143</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-143" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-143" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-143" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-143</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-143" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-143" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-143" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-39</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-39" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-39" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-39" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-55</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-55" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-55" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-55" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-67" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-67</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-67" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-67" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-67" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-94</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-94" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-94" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-94" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-129" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-129" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-134" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-1" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-1</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-1" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-1" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-1" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-77" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-77</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-77" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-77" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-77" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-140</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-140" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-140" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-140" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-140</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-140" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-140" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-140" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-152" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-152</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-152" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-152" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-152" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-31</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-31" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-31" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-31" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-92</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-92" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-92" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-92" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-93</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-93" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-93" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-93" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-101" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-101</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-101" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-101" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-101" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-125</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-125" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-125" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-125" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-43" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-43</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-43" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-43" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-43" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-88</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-88" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-88" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-88" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-107" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-107</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-107" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-107" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-107" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-124</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-124" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-124" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-124" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-129" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-129</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-129" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-129" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-129" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-147</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-147" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-147" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-147" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-147</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-147" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-147" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-147" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-150</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-150" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-150" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-150" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-150</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-150" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-150" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-150" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-157</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-157" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-157" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-157" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-157</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-157" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-157" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-157" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-78" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-78" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-78" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-89</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-89" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-89" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-89" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-102</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-102" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-102" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-123" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-123</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-123" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-17" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-17</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-17" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-17" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-17" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-91" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-91" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-118</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-118" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-118" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-118" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-118</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-118" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-118" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-118" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-96</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-96" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-96" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-96" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-109</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-109" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-111</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-111" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-111" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-111" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-111</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-111" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-111" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-111" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-53</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-53" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-53" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-53" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-75</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-75" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-75" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-75" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-90" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-57</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-57" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-57" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-57" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-61</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-61" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-65</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-65" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-65" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-65" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-66" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-66</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-66" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-66" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-66" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-80</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-80" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-80" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-105</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-105" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-105" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-105" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-105</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-105" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-105" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-105" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-119</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-119" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-119" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-119</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-119" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-119" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-119" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-83" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-83</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-83" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-83" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-83" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-25</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-25" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-25" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-25" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-28</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-28" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-34</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-34" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-34" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-34" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-51" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-98</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-98" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-106</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-106" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-106" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-106" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-72</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-72" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-72" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-91" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-91</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-91" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-91" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-91" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-35</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-35" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-35" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-35" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-63" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-40" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-58" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-58" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-85</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-85" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-85" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-15</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-15" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-15" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-15" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-54</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-54" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-74</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-74" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-26</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-26" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-26" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-26" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-62</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-62" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-95</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-95" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-95" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-95" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-14</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-14" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-14" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-14" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-16</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-16" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5011-16" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-49</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-49" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-49" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-58" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-58</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-58" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-58" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-58" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-59</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-59" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-19</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-19" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-19" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-19" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-37</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-37" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-37" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-70</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-70" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-24</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-24" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-24" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-24" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-47</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-47" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-47" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-47" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-56</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-56" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-56" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-56" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-60" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-60</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-60" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-60" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-60" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-68</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-68" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-68" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-71</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-71" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-71" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-21</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-21" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-21" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-79" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-45</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-45" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-45" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-45" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-46</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-46" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-46" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-2</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-2" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-30</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-30" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-30" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-30" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-41</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-41" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-41" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-41" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-81" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-81" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-87</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-87" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-87" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-87" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-5</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-5" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-5" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-5" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-29</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-29" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-29" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-29" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64" />
<lastmod>2026-10-09</lastmod>
</url>
<url>
<loc>https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64</loc>
<xhtml:link rel="alternate" hreflang="en" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64" />
<xhtml:link rel="alternate" hreflang="ja" href="https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64" />
<xhtml:link rel="alternate" hreflang="x-default" href="https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-64" />
<lastmod>2026-10-09</lastmod>
</url>
</urlset>
