<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:xhtml="http://www.w3.org/1999/xhtml">
  <url><loc>https://timoapartners.com/ja/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/"/></url>
  <url><loc>https://timoapartners.com/en/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/"/></url>
  <url><loc>https://timoapartners.com/ja/about/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/about/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/about/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/about/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/about/"/></url>
  <url><loc>https://timoapartners.com/en/about/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/about/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/about/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/about/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/about/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/about/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/about/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/about/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/about/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/about/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/about/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/about/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/about/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/about/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/about/"/></url>
  <url><loc>https://timoapartners.com/ja/contact/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/contact/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/contact/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/contact/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/contact/"/></url>
  <url><loc>https://timoapartners.com/en/contact/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/contact/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/contact/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/contact/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/contact/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/contact/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/contact/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/contact/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/contact/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/contact/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/contact/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/contact/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/contact/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/contact/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/contact/"/></url>
  <url><loc>https://timoapartners.com/ja/privacy/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/privacy/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/privacy/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/privacy/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/privacy/"/></url>
  <url><loc>https://timoapartners.com/en/privacy/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/privacy/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/privacy/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/privacy/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/privacy/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/privacy/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/privacy/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/privacy/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/privacy/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/privacy/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/privacy/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/privacy/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/privacy/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/privacy/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/privacy/"/></url>
  <url><loc>https://timoapartners.com/ja/editorial-policy/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/editorial-policy/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/editorial-policy/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/editorial-policy/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/editorial-policy/"/></url>
  <url><loc>https://timoapartners.com/en/editorial-policy/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/editorial-policy/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/editorial-policy/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/editorial-policy/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/editorial-policy/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/editorial-policy/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/editorial-policy/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/editorial-policy/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/editorial-policy/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/editorial-policy/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/editorial-policy/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/editorial-policy/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/editorial-policy/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/editorial-policy/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/editorial-policy/"/></url>
  <url><loc>https://timoapartners.com/ja/blog/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/"/></url>
  <url><loc>https://timoapartners.com/en/blog/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/blog/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/blog/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/"/></url>
  <url><loc>https://timoapartners.com/ja/services/japan-entry/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/japan-entry/"/></url>
  <url><loc>https://timoapartners.com/en/services/japan-entry/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/japan-entry/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/services/japan-entry/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/japan-entry/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/services/japan-entry/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/japan-entry/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/japan-entry/"/></url>
  <url><loc>https://timoapartners.com/ja/services/visa-immigration/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/visa-immigration/"/></url>
  <url><loc>https://timoapartners.com/en/services/visa-immigration/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/visa-immigration/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/services/visa-immigration/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/visa-immigration/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/services/visa-immigration/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/visa-immigration/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/visa-immigration/"/></url>
  <url><loc>https://timoapartners.com/ja/services/accounting-tax/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/accounting-tax/"/></url>
  <url><loc>https://timoapartners.com/en/services/accounting-tax/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/accounting-tax/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/services/accounting-tax/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/accounting-tax/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/services/accounting-tax/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/accounting-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/accounting-tax/"/></url>
  <url><loc>https://timoapartners.com/ja/services/licensing/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/licensing/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/licensing/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/licensing/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/licensing/"/></url>
  <url><loc>https://timoapartners.com/en/services/licensing/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/licensing/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/licensing/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/licensing/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/licensing/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/services/licensing/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/licensing/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/licensing/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/licensing/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/licensing/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/services/licensing/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/licensing/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/licensing/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/licensing/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/licensing/"/></url>
  <url><loc>https://timoapartners.com/ja/services/real-estate/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/real-estate/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/real-estate/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/real-estate/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/real-estate/"/></url>
  <url><loc>https://timoapartners.com/en/services/real-estate/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/real-estate/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/real-estate/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/real-estate/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/real-estate/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/services/real-estate/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/real-estate/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/real-estate/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/real-estate/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/real-estate/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/services/real-estate/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/real-estate/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/real-estate/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/real-estate/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/real-estate/"/></url>
  <url><loc>https://timoapartners.com/ja/services/ma-exit/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/ma-exit/"/></url>
  <url><loc>https://timoapartners.com/en/services/ma-exit/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/ma-exit/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/services/ma-exit/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/ma-exit/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/services/ma-exit/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/ma-exit/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/ma-exit/"/></url>
  <url><loc>https://timoapartners.com/ja/services/ip-compliance/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/ip-compliance/"/></url>
  <url><loc>https://timoapartners.com/en/services/ip-compliance/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/ip-compliance/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/services/ip-compliance/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/ip-compliance/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/services/ip-compliance/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/ip-compliance/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/ip-compliance/"/></url>
  <url><loc>https://timoapartners.com/ja/services/private-client/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/private-client/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/private-client/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/private-client/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/private-client/"/></url>
  <url><loc>https://timoapartners.com/en/services/private-client/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/private-client/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/private-client/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/private-client/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/private-client/"/></url>
  <url><loc>https://timoapartners.com/zh-hans/services/private-client/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/private-client/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/private-client/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/private-client/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/private-client/"/></url>
  <url><loc>https://timoapartners.com/zh-hant/services/private-client/</loc><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/services/private-client/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/services/private-client/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/services/private-client/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/services/private-client/"/></url>
<url><loc>https://timoapartners.com/ja/blog/category/japan-entry/</loc></url>
<url><loc>https://timoapartners.com/ja/blog/category/visa-immigration/</loc></url>
<url><loc>https://timoapartners.com/ja/blog/category/accounting-tax/</loc></url>
<url><loc>https://timoapartners.com/ja/blog/category/licensing/</loc></url>
<url><loc>https://timoapartners.com/ja/blog/category/real-estate/</loc></url>
<url><loc>https://timoapartners.com/ja/blog/category/ma-exit/</loc></url>
<url><loc>https://timoapartners.com/ja/blog/category/ip-compliance/</loc></url>
<url><loc>https://timoapartners.com/ja/blog/category/private-client/</loc></url>
<url><loc>https://timoapartners.com/ja/blog/wills-for-foreigners-in-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/wills-for-foreigners-in-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/international-schools-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/international-schools-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/health-insurance-for-foreign-residents/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/health-insurance-for-foreign-residents/"/></url>
<url><loc>https://timoapartners.com/ja/blog/asset-management-company-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/asset-management-company-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/family-trust-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/family-trust-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/contracts-under-japanese-law/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/contracts-under-japanese-law/"/></url>
<url><loc>https://timoapartners.com/ja/blog/personal-data-breach-reporting/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/personal-data-breach-reporting/"/></url>
<url><loc>https://timoapartners.com/ja/blog/anti-social-forces-screening/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/anti-social-forces-screening/"/></url>
<url><loc>https://timoapartners.com/ja/blog/export-control-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/export-control-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/trademark-squatting-countermeasures/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/trademark-squatting-countermeasures/"/></url>
<url><loc>https://timoapartners.com/ja/blog/employment-contracts-and-work-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/employment-contracts-and-work-rules/"/></url>
<url><loc>https://timoapartners.com/ja/blog/dormant-company-deemed-dissolution/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dormant-company-deemed-dissolution/"/></url>
<url><loc>https://timoapartners.com/ja/blog/closing-japan-branch-office/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/closing-japan-branch-office/"/></url>
<url><loc>https://timoapartners.com/ja/blog/due-diligence-checklist/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/due-diligence-checklist/"/></url>
<url><loc>https://timoapartners.com/ja/blog/company-valuation-methods/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-valuation-methods/"/></url>
<url><loc>https://timoapartners.com/ja/blog/business-succession-options/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-succession-options/"/></url>
<url><loc>https://timoapartners.com/ja/blog/share-transfer-procedure/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/share-transfer-procedure/"/></url>
<url><loc>https://timoapartners.com/ja/blog/housing-for-foreign-employees/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/housing-for-foreign-employees/"/></url>
<url><loc>https://timoapartners.com/ja/blog/property-management-for-overseas-owners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/property-management-for-overseas-owners/"/></url>
<url><loc>https://timoapartners.com/ja/blog/non-resident-property-sale-tax/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/non-resident-property-sale-tax/"/></url>
<url><loc>https://timoapartners.com/ja/blog/important-land-survey-act/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/important-land-survey-act/"/></url>
<url><loc>https://timoapartners.com/ja/blog/office-lease-for-foreign-companies/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/office-lease-for-foreign-companies/"/></url>
<url><loc>https://timoapartners.com/ja/blog/property-acquisition-taxes/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/property-acquisition-taxes/"/></url>
<url><loc>https://timoapartners.com/ja/blog/import-business-procedures/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/import-business-procedures/"/></url>
<url><loc>https://timoapartners.com/ja/blog/employment-agency-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/employment-agency-license/"/></url>
<url><loc>https://timoapartners.com/ja/blog/restaurant-business-permit/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/restaurant-business-permit/"/></url>
<url><loc>https://timoapartners.com/ja/blog/real-estate-brokerage-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/real-estate-brokerage-license/"/></url>
<url><loc>https://timoapartners.com/ja/blog/worker-dispatch-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/worker-dispatch-license/"/></url>
<url><loc>https://timoapartners.com/ja/blog/travel-agency-registration/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/travel-agency-registration/"/></url>
<url><loc>https://timoapartners.com/ja/blog/director-compensation-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/director-compensation-rules/"/></url>
<url><loc>https://timoapartners.com/ja/blog/japan-china-tax-treaty/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-china-tax-treaty/"/></url>
<url><loc>https://timoapartners.com/ja/blog/construction-business-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/construction-business-license/"/></url>
<url><loc>https://timoapartners.com/ja/blog/dividends-to-foreign-parent/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dividends-to-foreign-parent/"/></url>
<url><loc>https://timoapartners.com/ja/blog/blue-tax-return-approval/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/blue-tax-return-approval/"/></url>
<url><loc>https://timoapartners.com/ja/blog/withholding-tax-and-year-end-adjustment/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/withholding-tax-and-year-end-adjustment/"/></url>
<url><loc>https://timoapartners.com/ja/blog/corporate-tax-filing-deadlines/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/corporate-tax-filing-deadlines/"/></url>
<url><loc>https://timoapartners.com/ja/blog/intra-company-transferee-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/intra-company-transferee-visa/"/></url>
<url><loc>https://timoapartners.com/ja/blog/consumption-tax-exemption-threshold/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/consumption-tax-exemption-threshold/"/></url>
<url><loc>https://timoapartners.com/ja/blog/spouse-of-japanese-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/spouse-of-japanese-visa/"/></url>
<url><loc>https://timoapartners.com/ja/blog/startup-visa-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/startup-visa-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/residence-card-notification-duties/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/residence-card-notification-duties/"/></url>
<url><loc>https://timoapartners.com/ja/blog/re-entry-permit-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/re-entry-permit-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/business-manager-visa-renewal/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-renewal/"/></url>
<url><loc>https://timoapartners.com/ja/blog/change-of-status-of-residence/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/change-of-status-of-residence/"/></url>
<url><loc>https://timoapartners.com/ja/blog/company-seals-in-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-seals-in-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/japan-entry-checklist/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-entry-checklist/"/></url>
<url><loc>https://timoapartners.com/ja/blog/virtual-office-and-registration/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/virtual-office-and-registration/"/></url>
<url><loc>https://timoapartners.com/ja/blog/how-much-capital-japan-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/how-much-capital-japan-company/"/></url>
<url><loc>https://timoapartners.com/ja/blog/tax-residency-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/tax-residency-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/japan-company-name-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-company-name-rules/"/></url>
<url><loc>https://timoapartners.com/ja/blog/business-purpose-in-articles/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-purpose-in-articles/"/></url>
<url><loc>https://timoapartners.com/ja/blog/appi-cross-border-transfer/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/appi-cross-border-transfer/"/></url>
<url><loc>https://timoapartners.com/ja/blog/inheritance-gift-tax-foreigners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/inheritance-gift-tax-foreigners/"/></url>
<url><loc>https://timoapartners.com/ja/blog/closing-a-japanese-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/closing-a-japanese-company/"/></url>
<url><loc>https://timoapartners.com/ja/blog/trademark-registration-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/trademark-registration-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/foreigners-buying-property-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/foreigners-buying-property-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/non-resident-rental-income-tax/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/non-resident-rental-income-tax/"/></url>
<url><loc>https://timoapartners.com/ja/blog/acquiring-a-japanese-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/acquiring-a-japanese-company/"/></url>
<url><loc>https://timoapartners.com/ja/blog/japan-financial-licenses-overview/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-financial-licenses-overview/"/></url>
<url><loc>https://timoapartners.com/ja/blog/liquor-sales-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/liquor-sales-license/"/></url>
<url><loc>https://timoapartners.com/ja/blog/secondhand-dealer-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/secondhand-dealer-license/"/></url>
<url><loc>https://timoapartners.com/ja/blog/minpaku-and-ryokan-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/minpaku-and-ryokan-license/"/></url>
<url><loc>https://timoapartners.com/ja/blog/social-insurance-for-employers/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/social-insurance-for-employers/"/></url>
<url><loc>https://timoapartners.com/ja/blog/transfer-pricing-basics/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/transfer-pricing-basics/"/></url>
<url><loc>https://timoapartners.com/ja/blog/japan-corporate-taxes-overview/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-corporate-taxes-overview/"/></url>
<url><loc>https://timoapartners.com/ja/blog/invoice-system-foreign-companies/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/invoice-system-foreign-companies/"/></url>
<url><loc>https://timoapartners.com/ja/blog/filings-after-incorporation/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/filings-after-incorporation/"/></url>
<url><loc>https://timoapartners.com/ja/blog/permanent-residency-requirements/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/permanent-residency-requirements/"/></url>
<url><loc>https://timoapartners.com/ja/blog/dependent-visa-family/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dependent-visa-family/"/></url>
<url><loc>https://timoapartners.com/ja/blog/hiring-foreign-employees-work-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/hiring-foreign-employees-work-visa/"/></url>
<url><loc>https://timoapartners.com/ja/blog/specified-skilled-worker-for-employers/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/specified-skilled-worker-for-employers/"/></url>
<url><loc>https://timoapartners.com/ja/blog/business-manager-visa-application/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-application/"/></url>
<url><loc>https://timoapartners.com/ja/blog/highly-skilled-professional-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/highly-skilled-professional-visa/"/></url>
<url><loc>https://timoapartners.com/ja/blog/corporate-bank-account-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/corporate-bank-account-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/apostille-and-sworn-statements/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/apostille-and-sworn-statements/"/></url>
<url><loc>https://timoapartners.com/ja/blog/representative-office-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/representative-office-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/fefta-inward-direct-investment/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/fefta-inward-direct-investment/"/></url>
<url><loc>https://timoapartners.com/ja/blog/kabushiki-kaisha-vs-godo-kaisha/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/kabushiki-kaisha-vs-godo-kaisha/"/></url>
<url><loc>https://timoapartners.com/ja/blog/fueiho-license-for-bars-and-restaurants/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/fueiho-license-for-bars-and-restaurants/"/></url>
<url><loc>https://timoapartners.com/ja/blog/branch-vs-subsidiary-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/branch-vs-subsidiary-japan/"/></url>
<url><loc>https://timoapartners.com/ja/blog/company-setup-process-for-foreigners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-setup-process-for-foreigners/"/></url>
<url><loc>https://timoapartners.com/ja/blog/business-manager-visa-2025-revision/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-2025-revision/"/></url>
<url><loc>https://timoapartners.com/en/blog/category/japan-entry/</loc></url>
<url><loc>https://timoapartners.com/en/blog/category/visa-immigration/</loc></url>
<url><loc>https://timoapartners.com/en/blog/category/accounting-tax/</loc></url>
<url><loc>https://timoapartners.com/en/blog/category/licensing/</loc></url>
<url><loc>https://timoapartners.com/en/blog/category/real-estate/</loc></url>
<url><loc>https://timoapartners.com/en/blog/category/ma-exit/</loc></url>
<url><loc>https://timoapartners.com/en/blog/category/ip-compliance/</loc></url>
<url><loc>https://timoapartners.com/en/blog/category/private-client/</loc></url>
<url><loc>https://timoapartners.com/en/blog/withholding-tax-and-year-end-adjustment/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/withholding-tax-and-year-end-adjustment/"/></url>
<url><loc>https://timoapartners.com/en/blog/office-lease-for-foreign-companies/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/office-lease-for-foreign-companies/"/></url>
<url><loc>https://timoapartners.com/en/blog/trademark-squatting-countermeasures/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/trademark-squatting-countermeasures/"/></url>
<url><loc>https://timoapartners.com/en/blog/hiring-foreign-employees-work-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/hiring-foreign-employees-work-visa/"/></url>
<url><loc>https://timoapartners.com/en/blog/liquor-sales-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/liquor-sales-license/"/></url>
<url><loc>https://timoapartners.com/en/blog/how-much-capital-japan-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/how-much-capital-japan-company/"/></url>
<url><loc>https://timoapartners.com/en/blog/highly-skilled-professional-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/highly-skilled-professional-visa/"/></url>
<url><loc>https://timoapartners.com/en/blog/japan-financial-licenses-overview/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-financial-licenses-overview/"/></url>
<url><loc>https://timoapartners.com/en/blog/virtual-office-and-registration/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/virtual-office-and-registration/"/></url>
<url><loc>https://timoapartners.com/en/blog/corporate-tax-filing-deadlines/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/corporate-tax-filing-deadlines/"/></url>
<url><loc>https://timoapartners.com/en/blog/employment-agency-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/employment-agency-license/"/></url>
<url><loc>https://timoapartners.com/en/blog/closing-japan-branch-office/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/closing-japan-branch-office/"/></url>
<url><loc>https://timoapartners.com/en/blog/business-manager-visa-application/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-application/"/></url>
<url><loc>https://timoapartners.com/en/blog/minpaku-and-ryokan-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/minpaku-and-ryokan-license/"/></url>
<url><loc>https://timoapartners.com/en/blog/business-purpose-in-articles/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-purpose-in-articles/"/></url>
<url><loc>https://timoapartners.com/en/blog/consumption-tax-exemption-threshold/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/consumption-tax-exemption-threshold/"/></url>
<url><loc>https://timoapartners.com/en/blog/import-business-procedures/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/import-business-procedures/"/></url>
<url><loc>https://timoapartners.com/en/blog/dormant-company-deemed-dissolution/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dormant-company-deemed-dissolution/"/></url>
<url><loc>https://timoapartners.com/en/blog/wills-for-foreigners-in-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/wills-for-foreigners-in-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/real-estate-brokerage-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/real-estate-brokerage-license/"/></url>
<url><loc>https://timoapartners.com/en/blog/company-valuation-methods/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-valuation-methods/"/></url>
<url><loc>https://timoapartners.com/en/blog/health-insurance-for-foreign-residents/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/health-insurance-for-foreign-residents/"/></url>
<url><loc>https://timoapartners.com/en/blog/apostille-and-sworn-statements/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/apostille-and-sworn-statements/"/></url>
<url><loc>https://timoapartners.com/en/blog/secondhand-dealer-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/secondhand-dealer-license/"/></url>
<url><loc>https://timoapartners.com/en/blog/japan-company-name-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-company-name-rules/"/></url>
<url><loc>https://timoapartners.com/en/blog/intra-company-transferee-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/intra-company-transferee-visa/"/></url>
<url><loc>https://timoapartners.com/en/blog/corporate-bank-account-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/corporate-bank-account-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/transfer-pricing-basics/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/transfer-pricing-basics/"/></url>
<url><loc>https://timoapartners.com/en/blog/tax-residency-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/tax-residency-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/startup-visa-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/startup-visa-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/restaurant-business-permit/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/restaurant-business-permit/"/></url>
<url><loc>https://timoapartners.com/en/blog/due-diligence-checklist/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/due-diligence-checklist/"/></url>
<url><loc>https://timoapartners.com/en/blog/international-schools-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/international-schools-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/share-transfer-procedure/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/share-transfer-procedure/"/></url>
<url><loc>https://timoapartners.com/en/blog/family-trust-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/family-trust-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/travel-agency-registration/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/travel-agency-registration/"/></url>
<url><loc>https://timoapartners.com/en/blog/fefta-inward-direct-investment/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/fefta-inward-direct-investment/"/></url>
<url><loc>https://timoapartners.com/en/blog/social-insurance-for-employers/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/social-insurance-for-employers/"/></url>
<url><loc>https://timoapartners.com/en/blog/inheritance-gift-tax-foreigners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/inheritance-gift-tax-foreigners/"/></url>
<url><loc>https://timoapartners.com/en/blog/spouse-of-japanese-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/spouse-of-japanese-visa/"/></url>
<url><loc>https://timoapartners.com/en/blog/representative-office-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/representative-office-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/filings-after-incorporation/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/filings-after-incorporation/"/></url>
<url><loc>https://timoapartners.com/en/blog/appi-cross-border-transfer/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/appi-cross-border-transfer/"/></url>
<url><loc>https://timoapartners.com/en/blog/re-entry-permit-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/re-entry-permit-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/worker-dispatch-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/worker-dispatch-license/"/></url>
<url><loc>https://timoapartners.com/en/blog/business-succession-options/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-succession-options/"/></url>
<url><loc>https://timoapartners.com/en/blog/asset-management-company-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/asset-management-company-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/construction-business-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/construction-business-license/"/></url>
<url><loc>https://timoapartners.com/en/blog/property-management-for-overseas-owners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/property-management-for-overseas-owners/"/></url>
<url><loc>https://timoapartners.com/en/blog/personal-data-breach-reporting/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/personal-data-breach-reporting/"/></url>
<url><loc>https://timoapartners.com/en/blog/residence-card-notification-duties/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/residence-card-notification-duties/"/></url>
<url><loc>https://timoapartners.com/en/blog/branch-vs-subsidiary-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/branch-vs-subsidiary-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/invoice-system-foreign-companies/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/invoice-system-foreign-companies/"/></url>
<url><loc>https://timoapartners.com/en/blog/trademark-registration-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/trademark-registration-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/fueiho-license-for-bars-and-restaurants/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/fueiho-license-for-bars-and-restaurants/"/></url>
<url><loc>https://timoapartners.com/en/blog/japan-corporate-taxes-overview/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-corporate-taxes-overview/"/></url>
<url><loc>https://timoapartners.com/en/blog/closing-a-japanese-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/closing-a-japanese-company/"/></url>
<url><loc>https://timoapartners.com/en/blog/change-of-status-of-residence/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/change-of-status-of-residence/"/></url>
<url><loc>https://timoapartners.com/en/blog/japan-china-tax-treaty/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-china-tax-treaty/"/></url>
<url><loc>https://timoapartners.com/en/blog/housing-for-foreign-employees/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/housing-for-foreign-employees/"/></url>
<url><loc>https://timoapartners.com/en/blog/contracts-under-japanese-law/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/contracts-under-japanese-law/"/></url>
<url><loc>https://timoapartners.com/en/blog/dependent-visa-family/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dependent-visa-family/"/></url>
<url><loc>https://timoapartners.com/en/blog/acquiring-a-japanese-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/acquiring-a-japanese-company/"/></url>
<url><loc>https://timoapartners.com/en/blog/business-manager-visa-renewal/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-renewal/"/></url>
<url><loc>https://timoapartners.com/en/blog/director-compensation-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/director-compensation-rules/"/></url>
<url><loc>https://timoapartners.com/en/blog/important-land-survey-act/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/important-land-survey-act/"/></url>
<url><loc>https://timoapartners.com/en/blog/export-control-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/export-control-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/kabushiki-kaisha-vs-godo-kaisha/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/kabushiki-kaisha-vs-godo-kaisha/"/></url>
<url><loc>https://timoapartners.com/en/blog/company-setup-process-for-foreigners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-setup-process-for-foreigners/"/></url>
<url><loc>https://timoapartners.com/en/blog/permanent-residency-requirements/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/permanent-residency-requirements/"/></url>
<url><loc>https://timoapartners.com/en/blog/non-resident-rental-income-tax/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/non-resident-rental-income-tax/"/></url>
<url><loc>https://timoapartners.com/en/blog/japan-entry-checklist/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-entry-checklist/"/></url>
<url><loc>https://timoapartners.com/en/blog/blue-tax-return-approval/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/blue-tax-return-approval/"/></url>
<url><loc>https://timoapartners.com/en/blog/non-resident-property-sale-tax/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/non-resident-property-sale-tax/"/></url>
<url><loc>https://timoapartners.com/en/blog/anti-social-forces-screening/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/anti-social-forces-screening/"/></url>
<url><loc>https://timoapartners.com/en/blog/dividends-to-foreign-parent/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dividends-to-foreign-parent/"/></url>
<url><loc>https://timoapartners.com/en/blog/property-acquisition-taxes/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/property-acquisition-taxes/"/></url>
<url><loc>https://timoapartners.com/en/blog/employment-contracts-and-work-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/employment-contracts-and-work-rules/"/></url>
<url><loc>https://timoapartners.com/en/blog/business-manager-visa-2025-revision/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-2025-revision/"/></url>
<url><loc>https://timoapartners.com/en/blog/specified-skilled-worker-for-employers/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/specified-skilled-worker-for-employers/"/></url>
<url><loc>https://timoapartners.com/en/blog/foreigners-buying-property-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/foreigners-buying-property-japan/"/></url>
<url><loc>https://timoapartners.com/en/blog/company-seals-in-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-seals-in-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/category/japan-entry/</loc></url>
<url><loc>https://timoapartners.com/zh-hans/blog/category/visa-immigration/</loc></url>
<url><loc>https://timoapartners.com/zh-hans/blog/category/accounting-tax/</loc></url>
<url><loc>https://timoapartners.com/zh-hans/blog/category/licensing/</loc></url>
<url><loc>https://timoapartners.com/zh-hans/blog/category/real-estate/</loc></url>
<url><loc>https://timoapartners.com/zh-hans/blog/category/ma-exit/</loc></url>
<url><loc>https://timoapartners.com/zh-hans/blog/category/ip-compliance/</loc></url>
<url><loc>https://timoapartners.com/zh-hans/blog/category/private-client/</loc></url>
<url><loc>https://timoapartners.com/zh-hans/blog/withholding-tax-and-year-end-adjustment/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/withholding-tax-and-year-end-adjustment/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/office-lease-for-foreign-companies/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/office-lease-for-foreign-companies/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/trademark-squatting-countermeasures/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/trademark-squatting-countermeasures/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/how-much-capital-japan-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/how-much-capital-japan-company/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/corporate-tax-filing-deadlines/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/corporate-tax-filing-deadlines/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/employment-agency-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/employment-agency-license/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/closing-japan-branch-office/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/closing-japan-branch-office/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/hiring-foreign-employees-work-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/hiring-foreign-employees-work-visa/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/liquor-sales-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/liquor-sales-license/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/import-business-procedures/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/import-business-procedures/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/dormant-company-deemed-dissolution/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dormant-company-deemed-dissolution/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/wills-for-foreigners-in-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/wills-for-foreigners-in-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/highly-skilled-professional-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/highly-skilled-professional-visa/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/japan-financial-licenses-overview/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-financial-licenses-overview/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/virtual-office-and-registration/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/virtual-office-and-registration/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/business-purpose-in-articles/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-purpose-in-articles/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/consumption-tax-exemption-threshold/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/consumption-tax-exemption-threshold/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/business-manager-visa-application/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-application/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/minpaku-and-ryokan-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/minpaku-and-ryokan-license/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/apostille-and-sworn-statements/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/apostille-and-sworn-statements/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/secondhand-dealer-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/secondhand-dealer-license/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/japan-company-name-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-company-name-rules/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/intra-company-transferee-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/intra-company-transferee-visa/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/real-estate-brokerage-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/real-estate-brokerage-license/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/company-valuation-methods/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-valuation-methods/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/health-insurance-for-foreign-residents/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/health-insurance-for-foreign-residents/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/tax-residency-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/tax-residency-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/startup-visa-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/startup-visa-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/restaurant-business-permit/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/restaurant-business-permit/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/due-diligence-checklist/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/due-diligence-checklist/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/international-schools-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/international-schools-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/family-trust-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/family-trust-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/corporate-bank-account-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/corporate-bank-account-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/transfer-pricing-basics/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/transfer-pricing-basics/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/share-transfer-procedure/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/share-transfer-procedure/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/fefta-inward-direct-investment/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/fefta-inward-direct-investment/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/social-insurance-for-employers/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/social-insurance-for-employers/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/inheritance-gift-tax-foreigners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/inheritance-gift-tax-foreigners/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/spouse-of-japanese-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/spouse-of-japanese-visa/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/travel-agency-registration/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/travel-agency-registration/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/appi-cross-border-transfer/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/appi-cross-border-transfer/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/re-entry-permit-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/re-entry-permit-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/worker-dispatch-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/worker-dispatch-license/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/business-succession-options/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-succession-options/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/asset-management-company-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/asset-management-company-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/personal-data-breach-reporting/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/personal-data-breach-reporting/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/representative-office-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/representative-office-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/filings-after-incorporation/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/filings-after-incorporation/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/residence-card-notification-duties/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/residence-card-notification-duties/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/construction-business-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/construction-business-license/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/property-management-for-overseas-owners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/property-management-for-overseas-owners/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/branch-vs-subsidiary-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/branch-vs-subsidiary-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/invoice-system-foreign-companies/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/invoice-system-foreign-companies/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/trademark-registration-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/trademark-registration-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/change-of-status-of-residence/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/change-of-status-of-residence/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/japan-china-tax-treaty/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-china-tax-treaty/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/housing-for-foreign-employees/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/housing-for-foreign-employees/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/contracts-under-japanese-law/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/contracts-under-japanese-law/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/fueiho-license-for-bars-and-restaurants/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/fueiho-license-for-bars-and-restaurants/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/japan-corporate-taxes-overview/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-corporate-taxes-overview/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/closing-a-japanese-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/closing-a-japanese-company/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/dependent-visa-family/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dependent-visa-family/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/acquiring-a-japanese-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/acquiring-a-japanese-company/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/business-manager-visa-renewal/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-renewal/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/director-compensation-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/director-compensation-rules/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/important-land-survey-act/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/important-land-survey-act/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/export-control-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/export-control-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/japan-entry-checklist/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-entry-checklist/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/blue-tax-return-approval/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/blue-tax-return-approval/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/non-resident-property-sale-tax/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/non-resident-property-sale-tax/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/anti-social-forces-screening/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/anti-social-forces-screening/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/kabushiki-kaisha-vs-godo-kaisha/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/kabushiki-kaisha-vs-godo-kaisha/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/company-setup-process-for-foreigners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-setup-process-for-foreigners/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/permanent-residency-requirements/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/permanent-residency-requirements/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/non-resident-rental-income-tax/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/non-resident-rental-income-tax/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/business-manager-visa-2025-revision/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-2025-revision/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/specified-skilled-worker-for-employers/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/specified-skilled-worker-for-employers/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/foreigners-buying-property-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/foreigners-buying-property-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/company-seals-in-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-seals-in-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/dividends-to-foreign-parent/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dividends-to-foreign-parent/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/property-acquisition-taxes/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/property-acquisition-taxes/"/></url>
<url><loc>https://timoapartners.com/zh-hans/blog/employment-contracts-and-work-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/employment-contracts-and-work-rules/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/category/japan-entry/</loc></url>
<url><loc>https://timoapartners.com/zh-hant/blog/category/visa-immigration/</loc></url>
<url><loc>https://timoapartners.com/zh-hant/blog/category/accounting-tax/</loc></url>
<url><loc>https://timoapartners.com/zh-hant/blog/category/licensing/</loc></url>
<url><loc>https://timoapartners.com/zh-hant/blog/category/real-estate/</loc></url>
<url><loc>https://timoapartners.com/zh-hant/blog/category/ma-exit/</loc></url>
<url><loc>https://timoapartners.com/zh-hant/blog/category/ip-compliance/</loc></url>
<url><loc>https://timoapartners.com/zh-hant/blog/category/private-client/</loc></url>
<url><loc>https://timoapartners.com/zh-hant/blog/withholding-tax-and-year-end-adjustment/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/withholding-tax-and-year-end-adjustment/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/withholding-tax-and-year-end-adjustment/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/office-lease-for-foreign-companies/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/office-lease-for-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/office-lease-for-foreign-companies/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/trademark-squatting-countermeasures/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/trademark-squatting-countermeasures/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/trademark-squatting-countermeasures/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/how-much-capital-japan-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/how-much-capital-japan-company/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/how-much-capital-japan-company/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/corporate-tax-filing-deadlines/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/corporate-tax-filing-deadlines/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/corporate-tax-filing-deadlines/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/employment-agency-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/employment-agency-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/employment-agency-license/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/closing-japan-branch-office/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/closing-japan-branch-office/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/closing-japan-branch-office/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/hiring-foreign-employees-work-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/hiring-foreign-employees-work-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/hiring-foreign-employees-work-visa/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/liquor-sales-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/liquor-sales-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/liquor-sales-license/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/import-business-procedures/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/import-business-procedures/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/import-business-procedures/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/dormant-company-deemed-dissolution/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dormant-company-deemed-dissolution/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dormant-company-deemed-dissolution/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/wills-for-foreigners-in-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/wills-for-foreigners-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/wills-for-foreigners-in-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/highly-skilled-professional-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/highly-skilled-professional-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/highly-skilled-professional-visa/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/japan-financial-licenses-overview/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-financial-licenses-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-financial-licenses-overview/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/virtual-office-and-registration/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/virtual-office-and-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/virtual-office-and-registration/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/consumption-tax-exemption-threshold/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/consumption-tax-exemption-threshold/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/consumption-tax-exemption-threshold/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/minpaku-and-ryokan-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/minpaku-and-ryokan-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/minpaku-and-ryokan-license/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/business-purpose-in-articles/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-purpose-in-articles/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-purpose-in-articles/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/business-manager-visa-application/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-application/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-application/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/health-insurance-for-foreign-residents/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/health-insurance-for-foreign-residents/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/health-insurance-for-foreign-residents/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/apostille-and-sworn-statements/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/apostille-and-sworn-statements/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/apostille-and-sworn-statements/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/secondhand-dealer-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/secondhand-dealer-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/secondhand-dealer-license/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/japan-company-name-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-company-name-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-company-name-rules/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/intra-company-transferee-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/intra-company-transferee-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/intra-company-transferee-visa/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/real-estate-brokerage-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/real-estate-brokerage-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/real-estate-brokerage-license/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/company-valuation-methods/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-valuation-methods/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-valuation-methods/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/tax-residency-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/tax-residency-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/tax-residency-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/startup-visa-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/startup-visa-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/startup-visa-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/restaurant-business-permit/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/restaurant-business-permit/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/restaurant-business-permit/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/due-diligence-checklist/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/due-diligence-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/due-diligence-checklist/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/international-schools-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/international-schools-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/international-schools-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/share-transfer-procedure/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/share-transfer-procedure/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/share-transfer-procedure/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/family-trust-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/family-trust-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/family-trust-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/corporate-bank-account-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/corporate-bank-account-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/corporate-bank-account-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/transfer-pricing-basics/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/transfer-pricing-basics/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/transfer-pricing-basics/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/fefta-inward-direct-investment/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/fefta-inward-direct-investment/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/fefta-inward-direct-investment/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/social-insurance-for-employers/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/social-insurance-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/social-insurance-for-employers/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/inheritance-gift-tax-foreigners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/inheritance-gift-tax-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/inheritance-gift-tax-foreigners/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/spouse-of-japanese-visa/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/spouse-of-japanese-visa/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/spouse-of-japanese-visa/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/travel-agency-registration/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/travel-agency-registration/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/travel-agency-registration/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/appi-cross-border-transfer/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/appi-cross-border-transfer/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/appi-cross-border-transfer/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/re-entry-permit-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/re-entry-permit-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/re-entry-permit-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/worker-dispatch-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/worker-dispatch-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/worker-dispatch-license/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/business-succession-options/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-succession-options/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-succession-options/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/asset-management-company-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/asset-management-company-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/asset-management-company-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/property-management-for-overseas-owners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/property-management-for-overseas-owners/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/property-management-for-overseas-owners/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/personal-data-breach-reporting/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/personal-data-breach-reporting/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/personal-data-breach-reporting/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/representative-office-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/representative-office-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/representative-office-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/filings-after-incorporation/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/filings-after-incorporation/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/filings-after-incorporation/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/residence-card-notification-duties/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/residence-card-notification-duties/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/residence-card-notification-duties/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/construction-business-license/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/construction-business-license/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/construction-business-license/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/branch-vs-subsidiary-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/branch-vs-subsidiary-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/branch-vs-subsidiary-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/invoice-system-foreign-companies/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/invoice-system-foreign-companies/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/invoice-system-foreign-companies/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/trademark-registration-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/trademark-registration-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/trademark-registration-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/closing-a-japanese-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/closing-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/closing-a-japanese-company/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/change-of-status-of-residence/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/change-of-status-of-residence/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/change-of-status-of-residence/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/japan-china-tax-treaty/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-china-tax-treaty/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-china-tax-treaty/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/housing-for-foreign-employees/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/housing-for-foreign-employees/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/housing-for-foreign-employees/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/contracts-under-japanese-law/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/contracts-under-japanese-law/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/contracts-under-japanese-law/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/fueiho-license-for-bars-and-restaurants/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/fueiho-license-for-bars-and-restaurants/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/fueiho-license-for-bars-and-restaurants/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/japan-corporate-taxes-overview/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-corporate-taxes-overview/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-corporate-taxes-overview/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/dependent-visa-family/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dependent-visa-family/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dependent-visa-family/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/acquiring-a-japanese-company/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/acquiring-a-japanese-company/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/acquiring-a-japanese-company/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/business-manager-visa-renewal/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-renewal/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-renewal/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/director-compensation-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/director-compensation-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/director-compensation-rules/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/important-land-survey-act/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/important-land-survey-act/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/important-land-survey-act/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/export-control-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/export-control-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/export-control-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/kabushiki-kaisha-vs-godo-kaisha/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/kabushiki-kaisha-vs-godo-kaisha/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/kabushiki-kaisha-vs-godo-kaisha/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/japan-entry-checklist/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/japan-entry-checklist/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/japan-entry-checklist/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/blue-tax-return-approval/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/blue-tax-return-approval/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/blue-tax-return-approval/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/non-resident-property-sale-tax/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/non-resident-property-sale-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/non-resident-property-sale-tax/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/anti-social-forces-screening/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/anti-social-forces-screening/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/anti-social-forces-screening/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/employment-contracts-and-work-rules/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/employment-contracts-and-work-rules/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/employment-contracts-and-work-rules/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/company-setup-process-for-foreigners/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-setup-process-for-foreigners/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-setup-process-for-foreigners/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/permanent-residency-requirements/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/permanent-residency-requirements/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/permanent-residency-requirements/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/non-resident-rental-income-tax/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/non-resident-rental-income-tax/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/non-resident-rental-income-tax/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/business-manager-visa-2025-revision/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/business-manager-visa-2025-revision/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/business-manager-visa-2025-revision/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/specified-skilled-worker-for-employers/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/specified-skilled-worker-for-employers/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/specified-skilled-worker-for-employers/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/foreigners-buying-property-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/foreigners-buying-property-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/foreigners-buying-property-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/company-seals-in-japan/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/company-seals-in-japan/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/company-seals-in-japan/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/dividends-to-foreign-parent/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/dividends-to-foreign-parent/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/dividends-to-foreign-parent/"/></url>
<url><loc>https://timoapartners.com/zh-hant/blog/property-acquisition-taxes/</loc><lastmod>2026-10-28</lastmod><xhtml:link rel="alternate" hreflang="zh-Hant" href="https://timoapartners.com/zh-hant/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="ja" href="https://timoapartners.com/ja/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="en" href="https://timoapartners.com/en/blog/property-acquisition-taxes/"/><xhtml:link rel="alternate" hreflang="zh-Hans" href="https://timoapartners.com/zh-hans/blog/property-acquisition-taxes/"/></url>
</urlset>
