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s://www.yamada-partners.jp/en/privacy</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-en.svg</image:loc><image:caption>logoen</image:caption><image:title>logoen</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/globalprime_pc-3.svg</image:loc><image:caption>globalprimepc3</image:caption><image:title>globalprimepc3</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-en-2.svg</image:loc><image:caption>logoen2</image:caption><image:title>logoen2</image:title></image:image><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/office/los-angeles</loc><lastmod>2026-02-12</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r04/n02-selection-of-taxation-method-for-dividend-income-from-listed-stocks-etc</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B317-1.png</image:loc><image:caption>図171</image:caption><image:title>図171</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/post_468</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/japan-desk-report-india-220501</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/vn-report-250114-3</loc><lastmod>2025-01-06</lastmod></url><url><loc>https://www.yamada-partners.jp/services/closure</loc><lastmod>2023-07-20</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r050508</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h28/c02-introduction-of-invoice-system</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/c02%E5%9B%B31-1.png</image:loc><image:caption>c02図11</image:caption><image:title>c02図11</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/c02%E5%9B%B35.png</image:loc><image:caption>c02図5</image:caption><image:title>c02図5</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/c02%E5%9B%B32-1.png</image:loc><image:caption>c02図21</image:caption><image:title>c02図21</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/c02%E5%9B%B3e.png</image:loc><image:caption>c02図e</image:caption><image:title>c02図e</image:title></image:image><lastmod>2023-10-26</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/assz-0520</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_290</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/e38090e8ab96e7a8bfe38091e5bc8ae6b395e4babae6b585e5b79de585b8e5ad90e3818ce382b3e383a1e383b3e38388e38197e3819f-e3808ce6a0aae381aee5a3b2</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/cn-report-250109-2</loc><l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mage:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><lastmod>2023-09-14</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/nisa_2</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r04/i02-extension-and-review-of-special-deductions-for-income-tax-when-newly-constructing-certified-housing-etc</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r02/c04-creation-of-special-provisions-for-consumption-tax-filing-deadlines-for-corporations</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B36-Sep-11-2023-06-39-19-9464-AM.png</image:loc><image:caption>図6Sep1120230639199464AM</image:caption><image:title>図6Sep1120230639199464AM</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B37-4.png</image:loc><image:caption>図74</image:caption><image:title>図74</image:title></image:image><lastmod>2023-09-14</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/e4b8ade59bbdefbc9ae696b0e59e8be382b3e383ade3838ae382a6e382a4e383abe382b9e6b581e8a18ce69c9fe99693e381abe3818ae38191e3828be694bfe7ad96</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_350</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/seminar1120</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/h300221</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h25/h03-creation-of-tax-system-to-promote-income-expansion</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/h03%E5%9B%B31-png.png</image:loc><image:caption>h03図1png</image:caption><image:title>h03図1png</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_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age:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><lastmod>2023-11-09</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/20160825</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h301015</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r051204</loc><lastmod>2023-11-30</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r7/k01-dealing-with-tax-burdens-and-work-adjustments-when-prices-rise</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/k01-p4-png.png</image:loc><image:caption>k01p4png</image:caption><image:title>k01p4png</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/k01-p8-png.png</image:loc><image:caption>k01p8png</image:caption><image:title>k01p8png</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/k01-p5-png.png</image:loc><image:caption>k01p5png</image:caption><image:title>k01p5png</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><lastmod>2025-01-08</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/e4b8ade5b08fe4bc81e6a5ade88085e59091e38191e68a95e8b387e4bf83e980b2e7a88ee588b6e381aee5bbb6e995b7</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/h291101</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/pub20220620</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_46</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/seminar/yps24025</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/us-report-251223</loc><lastmod>2025-12-23</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/pr_20241205</loc><lastmod>2024-12-04</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_57</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/services/foundation_management</loc><lastmod>2023-07-20</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r7/k09-necessary-measures-in-accordance-with-the-reform-of-the-public-trust-system</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/k09-p3-png.png</image:loc><image:caption>k09p3png</image:caption><image:title>k09p3png</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/k09-p2-png.png</image:loc><image:caption>k09p2png</image:caption><image:title>k09p2png</image:title></image:image><lastmod>2025-01-09</lastmod></url><url><loc>https://www.yamada-partners.jp/services/electronic_account_book</loc><lastmod>2023-07-20</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/h281115</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/newsletter-s240626</loc><lastmod>2024-06-04</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/op20140515</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/en/services/trust</loc><lastmod>2023-07-20</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_74</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h300213</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r050206</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r041128</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h300611</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/en/office/yokohama</loc><lastmod>2025-05-27</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/newsletter-s260128</loc><lastmod>2026-01-15</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h310218</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r041024</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_368</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r060902</loc><lastmod>2024-09-03</lastmod></url><url><loc>https://www.yamada-partners.jp/seminar/rtl22020</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r061028</loc><lastmod>2024-10-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_238</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r03/h02-creation-of-a-tax-system-that-contributes-to-the-consolidation-of-management-resources-of-small-and-medium-sized-enterprises</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B32-Aug-31-2023-07-24-21-1700-AM.png</image:loc><image:caption>図2Aug3120230724211700AM</image:caption><image:title>図2Aug3120230724211700AM</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><lastmod>2023-09-05</lastmod></url><url><loc>https://www.yamada-partners.jp/zh/office/kitakanto</loc><lastmod>2025-05-27</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r070714</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r05/i01-fundamental-expansion-and-permanentization-of-nisa</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B31-1.png</image:loc><image:caption>図11</image:caption><image:title>図11</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B36.png</image:loc><image:caption>図6</image:caption><image:title>図6</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B35.png</image:loc><image:caption>図5</image:caption><image:title>図5</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/6577-2</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r070414</loc><lastmod>2025-04-11</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h301119</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r7/i02-review-of-the-foreign-subsidiary-tax-treatment-system</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><lastmod>2025-01-10</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h29/h17-partial-review-and-extension-of-special-provisions-for-the-replacement-of-specified-assets</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><lastmod>2023-10-18</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/zeikai2023-documents</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/singapore-companyformation</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r03/i03-appropriate-taxation-of-interest-etc-on-corporate-bonds-issued-by-family-companies</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B33-Aug-31-2023-04-57-16-1576-AM.png</image:loc><image:caption>図3Aug3120230457161576AM</image:caption><image:title>図3Aug3120230457161576AM</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><lastmod>2023-09-05</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r05/h08-review-and-extension-of-capital-investment-promotion-tax-system-for-smes</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/r20200413</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><lastmod>2023-09-04</lastmod></url><url><loc>https://www.yamada-partners.jp/en/services/management</loc><lastmod>2023-07-20</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/op20160628</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r030301</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_353</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r03/h03-review-of-research-and-development-tax-system</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B314-2.png</image:loc><image:caption>図142</image:caption><image:title>図142</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B37-2.png</image:loc><image:caption>図72</image:caption><image:title>図72</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B315-3.png</image:loc><image:caption>図153</image:caption><image:title>図153</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B313-2.png</image:loc><image:caption>図132</image:caption><image:title>図132</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B34-Aug-31-2023-07-42-26-8345-AM.png</image:loc><image:caption>図4Aug3120230742268345AM</image:caption><image:title>図4Aug3120230742268345AM</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B35-Aug-31-2023-07-43-10-6151-AM.png</image:loc><image:caption>図5Aug3120230743106151AM</image:caption><image:title>図5Aug3120230743106151AM</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B312-2.png</image:loc><image:caption>図122</image:caption><image:title>図122</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B33-Aug-31-2023-07-41-00-0802-AM.png</image:loc><image:caption>図3Aug3120230741000802AM</image:caption><image:title>図3Aug3120230741000802AM</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B38-2.png</image:loc><image:caption>図82</image:caption><image:title>図82</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B36-Aug-31-2023-07-43-27-8430-AM.png</image:loc><image:caption>図6Aug3120230743278430AM</image:caption><image:title>図6Aug3120230743278430AM</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B310-3.png</image:loc><image:caption>図103</image:caption><image:title>図103</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image: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image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/f03%E5%9B%B31.png</image:loc><image:caption>f03図1</image:caption><image:title>f03図1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><lastmod>2024-07-19</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r060520</loc><lastmod>2024-05-20</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r6/k06-expansion-of-preferential-treatment-for-tax-qualified-stock-options</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E3%82%B9%E3%83%88%E3%83%83%E3%82%AF-png.png</image:loc><image:caption>ストックpng</image:caption><image:title>ストックpng</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E3%82%B9%E3%83%88%E3%83%83%E3%82%AF2-png.png</image:loc><image:caption>ストック2png</image:caption><image:title>ストック2png</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><lastmod>2024-01-18</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/post_375</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r040905</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/case-stock-option</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_230</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/sg-report-230522-1</loc><lastmod>2023-12-01</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r04/i04-special-provisions-for-taxation-of-dividend-income-etc-pertaining-to-listed-stocks-etc</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B301.png</image:loc><image:caption>図01</image:caption><image:title>図01</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_250</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/office/kobe</loc><lastmod>2026-02-12</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r010729</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/seminar/whl23005</loc><lastmod>2025-07-15</lastmod></url><url><loc>https: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age><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B314.png</image:loc><image:caption>図14</image:caption><image:title>図14</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B36-2.png</image:loc><image:caption>図62</image:caption><image:title>図62</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B313.png</image:loc><image:caption>図13</image:caption><image:title>図13</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B35-3.png</image:loc><image:caption>図53</image:caption><image:title>図53</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B310.png</image:loc><image:caption>図10</image:caption><image:title>図10</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B311.png</image:loc><image:caption>図11</image:caption><image:title>図11</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B34-2.png</image:loc><image:caption>図42</image:caption><image:title>図42</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B315-1.png</image:loc><image:caption>図151</image:caption><image:title>図151</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B39.png</image:loc><image:caption>図9</image:caption><image:title>図9</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B35-2.png</image:loc><image:caption>図52</image:caption><image:title>図52</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/seminar/glb26007</loc><lastmod>2026-03-19</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r070526</loc><lastmod>2025-05-23</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h300312</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/case/04-jirei</loc><lastmod>2023-08-08</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/post_436</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r6/k01-fixed-amount-tax-reduction-for-income-tax-and-individual-residence-tax</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B31-png-1.png</image:loc><image:caption>図1png1</image:caption><image:title>図1png1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B33-png.png</image:loc><image:caption>図3png</image:caption><image:title>図3png</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B32-png-1.png</image:loc><image:caption>図2png1</image:caption><image:title>図2png1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B34-png.png</image:loc><image:caption>図4png</image:caption><image:title>図4png</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.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/url><url><loc>https://www.yamada-partners.jp/reform/r05/i02-support-for-start-up-companies</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B32-2.png</image:loc><image:caption>図22</image:caption><image:title>図22</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/sg-report-230823-1</loc><lastmod>2023-11-27</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r050925</loc><lastmod>2023-09-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/pr_20250930</loc><lastmod>2025-10-20</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/newsletter-s241218</loc><lastmod>2024-12-17</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/us-report-240220</loc><lastmod>2024-02-15</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h290724</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/seminar/seminar22012</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/vn-report-250528-3</loc><lastmod>2025-05-12</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r010708</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/post_474</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/seminar/whl25016</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_54</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h31/h05-creation-of-tax-system-to-promote-capital-investment-to-strengthen-business-continuity</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><lastmod>2023-09-22</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h29/h11-review-of-goodwill-amortization-method</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/h11_%E5%9B%B31.png</image:loc><image:caption>h11図1</image:caption><image:title>h11図1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners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ge><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h27/t04-simplification-of-attached-documents-associated-with-social-security-and-tax-number-systems</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><lastmod>2024-07-19</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/us-report-240729</loc><lastmod>2024-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/post_386</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r070512</loc><lastmod>2025-05-12</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/vietnam-latesttax201604</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_337</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h25/c02-transitional-measures-due-to-tax-rate-increase</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/c02%E5%9B%B31-png.png</image:loc><image:caption>c02図1png</image:caption><image:title>c02図1png</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><lastmod>2024-07-19</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/vn-report-220928</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/seminar/rtl23013</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.yamada-partners.jp/services/public_interest_application</loc><lastmod>2023-07-20</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r060617</loc><lastmod>2024-06-17</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/topics_thumbnails/AdobeStock_175595445.jpg</image:loc><image:caption>Malaysia</image:caption><image:title>AdobeStock175595445</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/topics_thumbnails/GettyImages-645912480.jpg</image:loc><image:caption>LosAngeles</image:caption><image:title>GettyImages645912480</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubf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age><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B319.png</image:loc><image:caption>図19</image:caption><image:title>図19</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B320-2.png</image:loc><image:caption>図202</image:caption><image:title>図202</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_304</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r02/h07-review-of-consolidated-tax-payment-system</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F15.png</image:loc><image:caption>画像15</image:caption><image:title>画像15</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F14.png</image:loc><image:caption>画像14</image:caption><image:title>画像14</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F21.png</image:loc><image:caption>画像21</image:caption><image:title>画像21</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F23.png</image:loc><image:caption>画像23</image:caption><image:title>画像23</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F22.png</image:loc><image:caption>画像22</image:caption><image:title>画像22</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F17.png</image:loc><image:caption>画像17</image:caption><image:title>画像17</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F24.png</image:loc><image:caption>画像24</image:caption><image:title>画像24</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F16.png</image:loc><image:caption>画像16</image:caption><image:title>画像16</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F20.png</image:loc><image:caption>画像20</image:caption><image:title>画像20</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F25.png</image:loc><image:caption>画像25</image:caption><image:title>画像25</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F108.png</image:loc><image:caption>画像108</image:caption><image:title>画像108</image:title></image:image><lastmod>2023-09-14</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h27/h05-tax-system-to-strengthen-local-bases</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/h05%E5%9B%B32-1.png</image:loc><image:caption>h05図21</image:caption><image:title>h05図21</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/h05%E5%9B%B31-1.png</image:loc><image:caption>h05図11</image:caption><image:title>h05図11</image:title></image:image><lastmod>2024-07-19</lastmod></url><url><loc>https://www.yamada-partners.jp/services/illegal_survey</loc><lastmod>2023-07-20</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_13-2</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/20160912</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r02/k01-dealing-with-tax-avoidance-by-combining-dividends-from-subsidiaries-and-transfer-of-subsidiary-stock</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F11.png</image:loc><image:caption>画像11</image:caption><image:title>画像11</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E7%94%BB%E5%83%8F13.png</image:loc><image:caption>画像13</image:caption><image:title>画像13</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><lastmod>2023-09-14</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h300723</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_28</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h300205</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_300</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/zeikai2026-flashreport</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/GettyImages%201331073688_21.jpg</image:loc><image:caption>GettyImages133107368821</image:caption><image:title>GettyImages133107368821</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><lastmod>2025-12-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r060826</loc><lastmod>2024-08-26</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/pr_20250401</loc><lastmod>2025-04-01</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r021221</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r02/i06-tax-measures-for-unmarried-single-parents-and-review-of-widow-and-widower-deductions</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/lo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c>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><lastmod>2023-10-26</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/se20101005</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r04/h09-extension-and-review-of-application-period</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/los-angeles-newoffice</loc><lastmod>2025-05-01</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/fukuoka-newoffice</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/se20110708</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/sop20131113</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/seminar/whl26001</loc><lastmod>2026-01-23</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r030705</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_69</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h290814</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_270</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r050410</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/newsletter-s250922</loc><lastmod>2025-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r04/h08-establishment-of-an-investment-promotion-tax-system-to-establish-a-food-system-that-is-in-harmony-with-the-environment</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B36-3.png</image:loc><image:caption>図63</image:caption><image:title>図63</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/newsletter-s241129</loc><lastmod>2024-11-07</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_35</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/contact/5</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><lastmod>2023-08-22</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r050515</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/pr_20241115</loc><lastmod>2024-11-18</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/post_464</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r020217</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r020615</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/seminar/rtl24016</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r03/h11-extension-of-the-reduced-tax-rate-for-smes</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B322.png</image:loc><image:caption>図22</image:caption><image:title>図22</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><lastmod>2023-09-05</lastmod></url><url><loc>https://www.yamada-partners.jp/en/partner-list</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20230222-05907.jpg</image:loc><image:caption>2023022205907</image:caption><image:title>2023022205907</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20230405-08441.jpg</image:loc><image:caption>2023040508441</image:caption><image:title>2023040508441</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20190906-5659.jpg</image:loc><image:caption>201909065659</image:caption><image:title>201909065659</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20230329-06655.jpg</image:loc><image:caption>2023032906655</image:caption><image:title>2023032906655</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-en-2.svg</image:loc><image:caption>logoen2</image:caption><image:title>logoen2</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20230330-07378.jpg</image:loc><image:caption>2023033007378</image:caption><image:title>2023033007378</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20230329-07222.jpg</image:loc><image:caption>2023032907222</image:caption><image:title>2023032907222</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20210531-04254.jpg</image:loc><image:caption>2021053104254</image:caption><image:title>2021053104254</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20230228-06346.jpg</image:loc><image:caption>2023022806346</image:caption><image:title>2023022806346</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20230412-08710.jpg</image:loc><image:caption>2023041208710</image:caption><image:title>2023041208710</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20230222-05783.jpg</image:loc><image:caption>2023022205783</image:caption><image:title>2023022205783</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/D85_2509.jpg</image:loc><image:caption>D852509</image:caption><image:title>D852509</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/Partner/20230222-06006.jpg</image:loc><image:caption>2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1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/post_401</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r040214</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/pr_20241223-1</loc><lastmod>2024-12-23</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/post_450</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r040829</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h31/s04-review-of-tax-exemption-measures-for-lump-sum-gifts-of-education-funds-and-marriage-and-childcare-funds</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><lastmod>2023-09-25</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/malaysia-companyformation</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h290515</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/seminar/20210721-g007</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/vietnam-latesttax201603</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r03/h10-establishment-of-a-special-exception-to-the-maximum-deduction-for-loss-carryforwards</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B321.png</image:loc><image:caption>図21</image:caption><image:title>図21</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><lastmod>2023-09-05</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h300319</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/case/06-jirei</loc><lastmod>2023-08-08</lastmod></url><url><loc>https://www.yamada-partners.jp/services/overseas</loc><lastmod>2023-07-20</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r051225-2</loc><lastmod>2023-12-24</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r05/i03-expansion-of-the-angel-tax-system-and-relaxation-of-requirements</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>ypl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post_379</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r070106</loc><lastmod>2025-01-08</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r061105</loc><lastmod>2024-11-05</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_224</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/us-report-230322-3</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/th-report-241127</loc><lastmod>2024-11-26</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/us-report-231117-2</loc><lastmod>2023-11-15</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/news20230809</loc><lastmod>2023-08-09</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r8/i01-revision-of-the-controlled-foreign-company-tax-rules</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/i01-2-png.png</image:loc><image:caption>i012png</image:caption><image:title>i012png</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><lastmod>2026-01-13</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/op20121218</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/research-report</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/topics_thumbnails/GettyImages-1369832276.jpg</image:loc><image:caption>GettyImages1369832276</image:caption><image:title>GettyImages1369832276</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/topics_thumbnails/GettyImages-1406376267.jpg</image:loc><image:caption>GettyImages1406376267</image:caption><image:title>GettyImages1406376267</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/topics_thumbnails/GettyImages-1017380290.jpg</image:loc><image:caption>GettyImages1017380290</image:caption><image:title>GettyImages1017380290</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E6%9C%AA%E4%BD%BF%E7%94%A8%E3%83%87%E3%83%BC%E3%82%BF/Getty%E6%9C%AA%E4%BD%BF%E7%94%A8_%E9%87%8D%E8%A4%87/GettyImages-150240188.jpg</image:loc><image:caption>GettyImages150240188</image:caption><image:title>GettyImages150240188</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/GettyImages-1324869840.jpg</image:loc><image:caption>GettyImages1324869840</image:caption><image:title>GettyImages1324869840</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/GettyImages-1344831072.jpg</image:loc><image:caption>GettyImages1344831072</image:caption><image:title>GettyImages1344831072</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/topics_thumbnails/GettyImages-200140279-001.jpg</image:loc><image:caption>GettyImages200140279001</image:caption><image:title>GettyImages200140279001</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/GettyImages-1426594173.jpg</image:loc><image:caption>GettyImages1426594173</image:caption><image:title>GettyImages1426594173</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/topics_thumbnails/AdobeStock_177089923.jpg</image:loc><image:caption>AdobeStock177089923</image:caption><image:title>AdobeStock177089923</image:title></image:image><image:image><image:loc>https://www.yamada-partner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e:caption>図54</image:caption><image:title>図54</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E5%9B%B34-Aug-28-2023-06-24-43-5550-AM.png</image:loc><image:caption>図4Aug2820230624435550AM</image:caption><image:title>図4Aug2820230624435550AM</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><lastmod>2023-09-01</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_70</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/op20131024</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/post_481</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/r02/t05-review-of-foreign-property-record-system</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><lastmod>2023-09-14</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/vietnam-foreigncontractortax</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/vn-report-240415</loc><lastmod>2024-04-15</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h300115-2</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/pr_20241110</loc><lastmod>2024-11-13</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r050626</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h25/f01-change-in-the-taxation-methods-of-public-and-corporate-bonds</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/f01%E5%9B%B31.png</image:loc><image:caption>f01図1</image:caption><image:title>f01図1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><lastmod>2024-07-19</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/newsletter-s240306</loc><lastmod>2024-02-09</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/post_382</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/china-inheritancetax</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_354</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/e38090e6b5b7e5a496e7a88ee58b99e3838be383a5e383bce382b9e383ace382bfe383bce38091e4b8ade59bbde383bbe4bc81e6a5ade381aee5a496e582b5e69ea0</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/services/taxsupport_overseas</loc><lastmod>2023-07-20</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/post_356</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/zh/office/kobe</loc><lastmod>2025-05-27</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h31/m02-tax-treatment-regarding-spousal-residence-rights</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E6%B0%91%E6%B3%9502_02.png</image:loc><image:caption>民法0202</image:caption><image:title>民法0202</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E6%B0%91%E6%B3%9502.png</image:loc><image:caption>民法02</image:caption><image:title>民法02</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/%E6%B0%91%E6%B3%9502_03.png</image:loc><image:caption>民法0203</image:caption><image:title>民法0203</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><lastmod>2023-09-21</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/cn-report-251204</loc><lastmod>2025-12-02</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/zeikai2026-documents</loc><lastmod>2026-03-31</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/thailand-companyformation</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/case/19-jirei</loc><lastmod>2023-08-08</lastmod></url><url><loc>https://www.yamada-partners.jp/reform/h27/s04-review-of-tax-deferment-system</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo-1.svg</image:loc><image:caption>logo1</image:caption><image:title>logo1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-pc.svg</image:loc><image:caption>yplbnnrpc</image:caption><image:title>yplbnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image:caption>logo</image:caption><image:title>logo</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypl_bnnr-sp.svg</image:loc><image:caption>yplbnnrsp</image:caption><image:title>yplbnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/s04%E5%9B%B31.png</image:loc><image:caption>s04図1</image:caption><image:title>s04図1</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-pc.svg</image:loc><image:caption>ypabnnrpc</image:caption><image:title>ypabnnrpc</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><lastmod>2024-07-19</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r017001</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/h281024</loc><lastmod>2023-07-24</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/vietnam-transfer-pricing</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/vietnam-visasystem</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/th-report-241002</loc><lastmod>2024-10-02</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/20144624-2</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/vn-report-230804-1</loc><lastmod>2023-07-11</lastmod></url><url><loc>https://www.yamada-partners.jp/tax-topics/r030531</loc><lastmod>2023-07-03</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/468-2</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/news-report/r020423corona</loc><lastmod>2023-07-25</lastmod></url><url><loc>https://www.yamada-partners.jp/zh/office/sendai</loc><lastmod>2025-05-27</lastmod></url><url><loc>https://www.yamada-partners.jp/global-report/sg-report-240125-1</loc><lastmod>2024-01-25</lastmod></url><url><loc>https://www.yamada-partners.jp/zeikai2023-flashreport</loc><image:image><image:loc>https://www.yamada-partners.jp/hubfs/ypa_bnnr-sp.svg</image:loc><image:caption>ypabnnrsp</image:caption><image:title>ypabnnrsp</image:title></image:image><image:image><image:loc>https://www.yamada-partners.jp/hubfs/logo.svg</image:loc><image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