<?xml version='1.0' encoding='UTF-8'?><?xml-stylesheet type='text/xsl' href='https://kotsicpafirm.com/manage/wp-content/plugins/google-sitemap-generator/sitemap.xsl'?><!-- sitemap-generator-url='http://www.arnebrachhold.de' sitemap-generator-version='4.1.23' -->
<!-- generated-on='2026年4月8日 11:34 AM' -->
<urlset xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd' xmlns='http://www.sitemaps.org/schemas/sitemap/0.9'>	<url>
		<loc>https://kotsicpafirm.com/guide-to-tax-filing-for-non-japanese-self-employed-individuals/</loc>
		<lastmod>2023-05-26T06:08:27+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/keepinmind-calculating-expenses/</loc>
		<lastmod>2023-05-31T05:49:42+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/an-easy-explanation-of-consumption-tax-for-doing-business-in-japan/</loc>
		<lastmod>2024-07-31T01:40:41+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/an-easy-explanation-of-japans-invoice-system/</loc>
		<lastmod>2024-04-04T04:43:09+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/a-simple-explanation-of-taxes-for-doing-business-in-japan/</loc>
		<lastmod>2023-06-06T01:09:30+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-are-tax-audits-conducted-in-japan/</loc>
		<lastmod>2026-03-26T03:32:01+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-are-tax-audits-conducted-in-japan-part2/</loc>
		<lastmod>2023-06-06T04:55:01+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-are-tax-audits-conducted-in-japan-part3/</loc>
		<lastmod>2023-06-06T06:01:55+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-is-the-worst-case-scenario-in-japans-tax-audits/</loc>
		<lastmod>2023-06-07T03:52:49+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-points-in-tax-audits-in-japan/</loc>
		<lastmod>2023-06-07T06:04:41+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/drawbacks-of-not-filing-taxes-in-japan/</loc>
		<lastmod>2023-06-07T06:55:08+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/benefits-of-hiring-a-tax-acountant-in-japan/</loc>
		<lastmod>2023-06-07T07:46:38+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-the-tax-office-selects-audit-targets-in-japan/</loc>
		<lastmod>2023-06-08T05:38:57+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/can-there-be-negotiations-during-tax-audits-in-japan/</loc>
		<lastmod>2023-06-09T03:55:45+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/common-issues-in-japanese-tax-audits/</loc>
		<lastmod>2023-06-09T04:45:57+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-are-japanese-tax-officers-like/</loc>
		<lastmod>2023-06-09T05:37:51+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/effective-ways-to-save-taxes-when-running-a-business-in-japan/</loc>
		<lastmod>2023-06-12T03:48:22+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/effective-ways-to-save-taxes-when-running-a-business-in-japan-part2/</loc>
		<lastmod>2024-04-04T05:13:52+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/blue-form-tax-returns-in-japan-importance-and-deadlines/</loc>
		<lastmod>2026-04-01T06:03:53+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-penalty-for-filing-late-tax-returns-in-japan/</loc>
		<lastmod>2026-03-31T05:30:57+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/understanding-japans-statute-of-limitations-for-unfiled-business-tax-returns/</loc>
		<lastmod>2024-11-06T03:46:26+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/frequency-of-tax-audits-for-non-filers-in-japan/</loc>
		<lastmod>2024-11-06T04:35:47+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/industries-with-high-unreported-income-in-japans-individual-tax-returns/</loc>
		<lastmod>2024-11-06T04:34:34+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/do-foreign-entrepreneurs-in-japan-pay-tax-on-overseas-income/</loc>
		<lastmod>2024-11-06T04:28:30+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-counts-as-overseas-income-remitted-to-japan-for-non-permanent-residents-taxable-income/</loc>
		<lastmod>2024-11-06T05:42:12+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/taxable-overseas-income-paid-in-japan-for-non-permanent-residents/</loc>
		<lastmod>2024-11-06T04:25:17+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-amount-remitted-to-japan-is-calculated-for-non-permanent-residents-taxable-income/</loc>
		<lastmod>2024-11-06T05:41:06+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/under-japanese-tax-law-directors-compensatios-must-be-the-same-each-month/</loc>
		<lastmod>2023-06-22T22:09:39+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/calculation-of-non-permanent-resident-period-under-japanese-tax-law/</loc>
		<lastmod>2023-06-23T00:07:48+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/explaining-the-profession-of-licensed-specialists-in-japan/</loc>
		<lastmod>2023-06-23T03:05:31+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/key-points-on-entertainment-expenses-under-japanese-tax-law/</loc>
		<lastmod>2024-11-06T03:29:29+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/tax-considerations-when-transitioning-from-a-sole-proprietorship-to-a-corporation-in-japan/</loc>
		<lastmod>2023-06-30T07:23:11+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/per-capita-levy-for-corporations-in-japan-what-to-know-even-with-a-deficit/</loc>
		<lastmod>2024-11-06T05:40:10+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-are-the-advantages-of-incorporation-for-proprietors-in-japan/</loc>
		<lastmod>2024-04-04T05:31:59+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/recommended-paid-in-capital-for-starting-a-corporation-in-japan/</loc>
		<lastmod>2024-11-06T05:39:12+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/does-changing-tax-accountants-increase-the-chances-of-a-tax-audit-in-japan/</loc>
		<lastmod>2024-11-06T05:04:20+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/is-social-insurance-mandatory-for-foreign-entrepreneurs-in-japan/</loc>
		<lastmod>2024-11-06T05:38:29+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/remittances-from-abroad-to-japan-are-monitored-by-the-japanese-tax-office/</loc>
		<lastmod>2023-07-07T04:09:15+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/which-type-of-corporation-should-you-establish-in-japan/</loc>
		<lastmod>2023-07-10T02:31:11+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/is-consumption-tax-required-for-consulting-services-provided-to-foreign-clients-by-japanese-businesses/</loc>
		<lastmod>2024-11-06T04:42:23+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/can-foreigners-borrow-business-funds-in-japan/</loc>
		<lastmod>2023-07-11T06:41:38+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-trick-to-more-secure-business-loans-from-japanese-banks/</loc>
		<lastmod>2023-07-13T03:42:07+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-impact-of-incorrect-account-headings-in-japanese-tax-audits/</loc>
		<lastmod>2023-07-14T01:13:21+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/tips-for-successfully-navigating-tax-audits-in-japan/</loc>
		<lastmod>2023-07-19T01:03:01+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/interest-periods-for-additional-taxes-after-a-tax-audit-in-japan/</loc>
		<lastmod>2024-11-06T04:38:46+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-happens-in-japanese-tax-audits-if-you-discard-ledgers-and-documents/</loc>
		<lastmod>2023-07-21T07:32:47+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-sole-proprietors-in-japan-can-deduct-car-expenses-and-home-rent-for-business/</loc>
		<lastmod>2026-03-26T04:18:21+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-to-do-if-you-forget-to-collect-receipts-for-business-expenses-in-japan/</loc>
		<lastmod>2024-11-06T04:31:55+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-tax-accountants-support-new-businesses-in-japan/</loc>
		<lastmod>2024-11-06T04:40:04+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-procedures-when-foreigners-become-a-sole-proprietor-in-japan/</loc>
		<lastmod>2024-04-04T04:51:47+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-etiquette-of-exchanging-business-cards-in-japan/</loc>
		<lastmod>2024-07-24T04:43:11+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-is-the-atmosphere-of-business-meals-in-japan/</loc>
		<lastmod>2023-07-26T02:18:31+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-etiquette-of-sending-business-emails-in-japan/</loc>
		<lastmod>2024-07-17T08:25:11+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/etiquette-for-business-meetings-in-japan/</loc>
		<lastmod>2023-07-27T05:00:32+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/essential-japanese-communication-traits-for-foreign-entrepreneurs/</loc>
		<lastmod>2024-11-06T03:51:16+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/why-are-the-behaviors-and-thoughts-of-the-japanese-unique/</loc>
		<lastmod>2023-07-28T01:59:32+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/understanding-the-cultural-differences-between-tokyo-and-osaka-for-business-purposes/</loc>
		<lastmod>2024-07-18T07:26:24+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/etiquette-for-visiting-companies-in-japan/</loc>
		<lastmod>2023-07-31T01:16:57+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-you-should-know-when-starting-business-with-osaka-locals-in-japan/</loc>
		<lastmod>2024-07-18T07:36:13+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/why-most-japanese-cannot-speak-english/</loc>
		<lastmod>2024-11-06T04:32:46+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-etiquette-for-business-meals-in-japan/</loc>
		<lastmod>2023-08-01T01:31:48+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/etiquette-to-be-aware-of-in-public-spaces-in-japan-when-starting-a-business/</loc>
		<lastmod>2024-04-04T04:47:22+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/can-solo-cafe-visits-qualify-as-business-expenses-under-japanese-tax-law/</loc>
		<lastmod>2024-11-06T04:22:44+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/navigating-religious-sensitivities-in-japanese-business-culture/</loc>
		<lastmod>2024-11-06T03:48:41+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/iconic-characters-in-japan/</loc>
		<lastmod>2023-08-02T05:58:08+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/popular-japanese-dishes-every-new-business-owner-should-know/</loc>
		<lastmod>2024-11-06T04:48:53+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/essential-japanese-business-sayings-for-new-entrepreneurs/</loc>
		<lastmod>2024-11-06T04:46:57+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/tips-to-build-rapport-with-japanese-businessmen/</loc>
		<lastmod>2024-04-04T05:43:17+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/business-dress-etiquette-in-japan/</loc>
		<lastmod>2023-08-04T05:59:12+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/japans-holidays-what-entrepreneurs-should-know/</loc>
		<lastmod>2023-08-08T01:51:00+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/business-phone-etiquette-in-japan/</loc>
		<lastmod>2023-08-08T04:29:07+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/summer-closing-announcement/</loc>
		<lastmod>2024-11-06T03:44:05+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-tax-consequences-of-claiming-family-trips-as-business-expenses-in-japan/</loc>
		<lastmod>2024-04-04T05:40:44+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-to-spend-the-bon-festival-in-japan/</loc>
		<lastmod>2024-07-25T08:32:16+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-to-comply-with-the-electronic-record-keeping-law-in-japan/</loc>
		<lastmod>2024-04-04T04:42:17+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/can-you-claim-the-drinks-with-classmates-during-bon-vacation-as-expenses/</loc>
		<lastmod>2024-07-25T09:16:42+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/why-are-suits-not-considered-deductible-expenses-by-japanese-tax-offices/</loc>
		<lastmod>2024-07-17T06:12:51+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/are-split-bills-for-business-meals-deductible-understanding-japans-tax-rules/</loc>
		<lastmod>2024-11-06T03:43:49+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/effective-business-meetups-when-launching-a-new-business-in-japan/</loc>
		<lastmod>2024-04-04T05:27:07+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/are-company-drink-outings-tax-deductible-an-overview-of-japanese-tax-laws/</loc>
		<lastmod>2023-08-24T04:36:46+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/etiquette-for-receiving-seasonal-gifts-from-business-associates-in-japan/</loc>
		<lastmod>2024-07-25T08:16:45+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/optimal-president-term-length-when-establishing-a-company-in-japan/</loc>
		<lastmod>2024-11-06T05:36:34+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/japanese-gestures-that-may-confuse-foreigners/</loc>
		<lastmod>2024-04-04T05:44:59+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/can-business-travel-to-your-home-country-be-deducted-as-an-expense-in-japan/</loc>
		<lastmod>2024-11-06T04:43:17+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/commuting-in-japan-information-for-those-starting-businesses-in-japan/</loc>
		<lastmod>2023-08-29T05:42:17+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/lunch-in-japan-essential-tips-for-foreigners-starting-businesses-in-japan/</loc>
		<lastmod>2023-08-29T06:52:31+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/are-training-costs-for-the-president-deductible-in-japan/</loc>
		<lastmod>2024-11-06T04:26:56+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-to-address-business-associates-in-japan-tips-for-entrepreneurs-in-japan/</loc>
		<lastmod>2023-08-30T04:04:07+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/seals-required-for-business-in-japan/</loc>
		<lastmod>2024-07-17T07:22:47+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/can-you-deduct-your-cell-phone-bill-in-japan/</loc>
		<lastmod>2024-11-06T03:54:40+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/survey-on-foreign-managers-in-japan-a-look-at-the-numbers/</loc>
		<lastmod>2023-08-31T02:56:15+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/survey-on-foreign-managers-in-japan-overview-of-their-managed-corporations/</loc>
		<lastmod>2024-08-01T04:03:07+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/survey-on-foreign-managers-in-japan-overview-of-their-arrival-details/</loc>
		<lastmod>2023-08-31T05:12:51+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/foreign-managers-in-japan-education-background-and-japanese-proficiency-survey/</loc>
		<lastmod>2024-11-06T05:01:54+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/survey-on-foreign-managers-in-japan-insights-on-starting-leadership-roles/</loc>
		<lastmod>2024-11-06T05:01:09+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/survey-on-foreign-managers-in-japan-overview-of-initial-capital-and-banking-usage/</loc>
		<lastmod>2023-09-06T00:46:33+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/setting-directors-compensation-a-key-step-when-starting-a-company-in-japa/</loc>
		<lastmod>2026-03-30T06:18:11+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/choosing-the-best-fiscal-year-end-for-your-new-company-in-japan/</loc>
		<lastmod>2024-11-06T05:34:40+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/understanding-japanese-consumption-taxes-simplified-consumption-tax-system/</loc>
		<lastmod>2024-07-29T04:50:15+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/understanding-japanese-taxes-year-end-tax-adjustment/</loc>
		<lastmod>2023-09-13T03:38:36+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/withholding-income-tax-key-info-for-starting-a-business-in-japan/</loc>
		<lastmod>2024-11-06T05:33:44+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/essential-tax-information-when-starting-a-business-in-japan-property-taxes/</loc>
		<lastmod>2023-09-14T04:50:47+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/business-continuity-during-the-renewal-of-management-visas-in-japan/</loc>
		<lastmod>2024-07-29T05:31:10+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-system-of-individual-income-tax-in-japan-for-salaried-individuals/</loc>
		<lastmod>2024-07-25T09:26:08+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/tax-considerations-when-a-non-resident-becomes-a-non-permanent-resident-in-japan/</loc>
		<lastmod>2024-11-06T05:32:16+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/foreign-tax-deduction-in-japan/</loc>
		<lastmod>2023-09-21T04:18:37+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/local-taxation-for-foreigners-starting-a-business-in-japan/</loc>
		<lastmod>2024-04-08T06:20:07+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/corporate-taxes-rate-in-japan/</loc>
		<lastmod>2024-05-14T00:38:01+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-foreign-entrepreneurs-can-open-a-business-bank-account-in-japan/</loc>
		<lastmod>2024-11-06T03:35:11+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/required-documents-for-corporate-tax-filing-in-japan/</loc>
		<lastmod>2024-07-25T09:30:28+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-consumption-tax-risks-when-outsourcing-work-overseas/</loc>
		<lastmod>2024-11-06T03:27:24+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-consumption-tax-risks-when-providing-services-overseas/</loc>
		<lastmod>2024-11-06T03:49:56+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/taxes-applicable-when-coming-to-japan-on-a-working-holiday/</loc>
		<lastmod>2026-03-30T05:42:43+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/low-effort-accounting-process-in-japan/</loc>
		<lastmod>2024-04-04T05:10:52+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/key-points-to-consider-when-maintaining-accounting-records-in-japan/</loc>
		<lastmod>2024-11-06T03:50:11+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-to-convert-foreign-currency-transactions-in-accounting-books-in-japan/</loc>
		<lastmod>2024-11-06T04:19:00+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-thursday-23-november-2023-labour-day/</loc>
		<lastmod>2024-11-06T03:42:32+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/taxes-payable-in-japan-for-foreign-companies-and-others-conducting-business/</loc>
		<lastmod>2024-11-06T03:48:59+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/minimum-data-required-for-simplified-bookkeeping-in-japan/</loc>
		<lastmod>2024-11-06T04:01:12+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/consumption-tax-for-foreign-companies-in-their-first-year-of-business-in-japan/</loc>
		<lastmod>2024-11-06T04:28:50+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/national-tax-agency-releases-latest-companies-tax-audit-overview/</loc>
		<lastmod>2024-11-06T04:59:26+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/national-tax-agency-releases-latest-individual-tax-audit-overview/</loc>
		<lastmod>2024-11-06T04:58:10+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/taxes-in-japan-for-receiving-inheritance-or-gifts-across-countries/</loc>
		<lastmod>2024-11-06T01:57:49+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/notice-of-year-end-and-new-year-holiday-closure/</loc>
		<lastmod>2024-11-06T03:41:04+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/real-estate-agent-fees-for-buying-properties-in-japans-private-lodging-business/</loc>
		<lastmod>2024-11-06T04:25:52+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/consumption-tax-on-real-estate-purchases-by-private-lodging-businesses/</loc>
		<lastmod>2024-11-06T03:44:22+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/which-is-better-executive-compensation-or-dividends/</loc>
		<lastmod>2024-04-04T05:23:46+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/criteria-for-claiming-parents-as-dependents-for-tax-deduction/</loc>
		<lastmod>2024-11-06T03:24:00+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/best-practices-for-accurate-bookkeeping-under-japanese-tax-laws/</loc>
		<lastmod>2024-11-06T03:40:43+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/necessary-information-for-tax-returns-for-sole-proprietors-in-japan/</loc>
		<lastmod>2024-04-04T04:43:29+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-12-february-2024-substitution-holiday-of-national-foundation-day/</loc>
		<lastmod>2024-11-06T03:38:48+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-23-february-2024-the-holiday-of-the-emperors-birthday/</loc>
		<lastmod>2024-11-06T04:54:00+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-to-pay-individual-income-tax-for-sole-proprietors-in-japan/</loc>
		<lastmod>2024-11-06T03:31:28+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/which-people-who-worked-in-japan-need-to-file-tax-returns/</loc>
		<lastmod>2024-04-04T04:45:52+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-documents-related-to-payment-businesses-need-to-keep/</loc>
		<lastmod>2024-04-04T04:51:23+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-wednesday-20-march-2024-the-holiday-of-vernal-equinox-day/</loc>
		<lastmod>2024-03-08T05:41:07+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/should-new-businesses-in-japan-register-for-consumption-tax/</loc>
		<lastmod>2024-11-06T03:37:25+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/tax-implications-of-staying-in-japan-on-a-digital-nomad-visa/</loc>
		<lastmod>2024-11-06T03:18:38+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/can-companiess-directors-get-a-digital-nomad-visa-of-japan/</loc>
		<lastmod>2024-11-06T03:21:00+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/who-can-get-a-digital-nomad-visa-in-japan/</loc>
		<lastmod>2024-11-06T03:22:17+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/notice-of-golden-week-holiday-closure/</loc>
		<lastmod>2024-04-24T06:47:32+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-tasks-must-employers-do-to-japans-fixed-amount-tax-cut-2024/</loc>
		<lastmod>2024-04-26T02:25:23+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/inheritance-taxation-in-japan/</loc>
		<lastmod>2024-06-28T07:03:49+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-monday-15-july-2024-the-holiday-of-marine-day/</loc>
		<lastmod>2024-07-08T03:47:24+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/overseas-subsidiaries-and-japans-controlled-foreign-company-cfc-tax/</loc>
		<lastmod>2024-11-06T04:21:16+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/can-business-setup-costs-be-deducted-as-expenses-in-japan/</loc>
		<lastmod>2024-11-06T04:53:13+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/notice-of-summer-holiday-closure/</loc>
		<lastmod>2024-07-30T07:30:18+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-taxes-happen-in-purchasing-real-properties-in-japan/</loc>
		<lastmod>2024-08-21T06:14:31+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/taxes-when-businesses-sell-real-properties-in-japan/</loc>
		<lastmod>2024-08-21T06:18:34+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/taxes-when-running-a-property-lending-business-in-japan/</loc>
		<lastmod>2024-08-21T06:16:21+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/a-specialist-group-named-business-support-in-japan-began-which-we-belong/</loc>
		<lastmod>2024-08-27T04:11:53+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-16-september-2024-the-holiday-of-respect-for-the-aged-day/</loc>
		<lastmod>2024-11-06T04:56:01+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-23-september-2024-the-substitute-holiday-of-autumn-equinox-day/</loc>
		<lastmod>2024-11-06T04:47:34+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/how-to-immigrate-to-japan-for-a-small-business-owner/</loc>
		<lastmod>2024-09-05T05:27:50+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/unique-tax-rules-in-japan-that-surprise-foreign-entrepreneurs/</loc>
		<lastmod>2024-12-11T05:04:44+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-14-october-2024-the-holiday-of-sports-day/</loc>
		<lastmod>2024-11-06T04:55:19+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/reporting-overseas-assets-over-50-million-yen-to-japans-tax-office/</loc>
		<lastmod>2024-11-06T04:51:32+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/exit-tax-on-securities-when-leaving-japan-after-business/</loc>
		<lastmod>2024-11-06T04:45:45+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-4-november-2024-the-substitute-holiday-of-culture-day/</loc>
		<lastmod>2024-11-06T04:49:45+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/what-you-be-careful-about-tax-before-living-in-japan/</loc>
		<lastmod>2024-12-24T01:42:00+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/the-overview-of-tax-investigation-to-corporations-2023-in-japan/</loc>
		<lastmod>2024-12-06T03:29:58+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/notice-of-year-end-and-2025-new-year-holiday-closure/</loc>
		<lastmod>2024-12-24T00:58:22+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/u-s-llcs-alone-owners-taxation-in-japan/</loc>
		<lastmod>2024-12-26T08:26:10+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-13-january-2025-the-coming-of-age-day/</loc>
		<lastmod>2025-02-07T02:29:34+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-11-febrary-2025-the-national-foundation-day/</loc>
		<lastmod>2025-09-11T05:32:49+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/notice-of-golden-week-holiday-closure-2025/</loc>
		<lastmod>2025-04-25T03:24:50+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/notice-of-2025-summer-holiday-closure/</loc>
		<lastmod>2025-08-08T04:19:54+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-15-september-2025-respect-for-the-aged-day/</loc>
		<lastmod>2025-09-11T05:37:02+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-23-september-2025-autumnal-equinox-day/</loc>
		<lastmod>2025-09-19T05:27:25+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-13-october-2025-sports-day/</loc>
		<lastmod>2025-10-10T05:24:25+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-3-november-2025-culture-day/</loc>
		<lastmod>2025-10-31T06:44:54+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-24-november-2025-labor-thanksgiving-day/</loc>
		<lastmod>2025-11-21T06:03:37+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/notice-of-year-end-and-2026-new-year-holiday-closure/</loc>
		<lastmod>2025-12-25T06:20:44+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-11-january-2026-coming-of-age-day/</loc>
		<lastmod>2026-01-09T04:24:43+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-11-february-2026-national-foundation-day/</loc>
		<lastmod>2026-02-10T03:42:36+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-23-february-2026-the-emperors-birthday/</loc>
		<lastmod>2026-02-20T05:05:47+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/closed-on-20-march-2026-vernal-equinox-day/</loc>
		<lastmod>2026-03-19T06:29:03+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://kotsicpafirm.com/starting-a-business-in-japan-3-essential-tax-steps-for-foreign-entrepreneurs/</loc>
		<lastmod>2026-03-30T06:29:43+00:00</lastmod>
		<changefreq>monthly</changefreq>
		<priority>0.2</priority>
	</url>
</urlset><!-- Request ID: aab85b1e2006ec02cebd7f264e47fbd1; Queries for sitemap: 4; Total queries: 75; Seconds: 0.01; Memory for sitemap: 1KB; Total memory: 8MB -->
