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    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0668/4124/7943/articles/Chapter1-1_5c50101b-c990-40d7-a163-02e4d55c739e.png?v=1788230355</image:loc>
      <image:title>1-3 Japanese Subsidiary vs. Branch Office: Which Is Better for a Foreign Company?</image:title>
    </image:image>
  </url>
  <url>
    <loc>https://yconsulting.co.jp/blogs/insights/2-1-how-foreign-companies-sell-goods-to-consumers-in-japan</loc>
    <lastmod>2026-09-01T11:52:25+09:00</lastmod>
    <changefreq>weekly</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0668/4124/7943/articles/Japan_Entry_Guide_Chapter2.png?v=1788231144</image:loc>
      <image:title>2-1 How Foreign Companies Sell Goods to Consumers in Japan</image:title>
    </image:image>
  </url>
  <url>
    <loc>https://yconsulting.co.jp/blogs/insights/2-2-why-do-foreign-companies-need-an-attorney-for-customs-procedures-acp-when-importing-goods-into-japan</loc>
    <lastmod>2026-09-01T11:52:42+09:00</lastmod>
    <changefreq>weekly</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0668/4124/7943/articles/Japan_Entry_Guide_Chapter2_0891d7a0-e5fa-4b2e-8617-3edf17938b65.png?v=1788231162</image:loc>
      <image:title>2-2 Why Do Foreign Companies Need an Attorney for Customs Procedures (ACP) When Importing Goods into Japan?</image:title>
    </image:image>
  </url>
  <url>
    <loc>https://yconsulting.co.jp/blogs/insights/2-3-how-does-japanese-consumption-tax-apply-to-digital-services-provided-by-foreign-companies</loc>
    <lastmod>2026-09-01T11:52:59+09:00</lastmod>
    <changefreq>weekly</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0668/4124/7943/articles/Japan_Entry_Guide_Chapter2_fb1ea1bc-8334-4d3c-9a25-984d9e5b0ec8.png?v=1788231179</image:loc>
      <image:title>2-3 How Does Japanese Consumption Tax Apply to Digital Services Provided by Foreign Companies?</image:title>
    </image:image>
  </url>
  <url>
    <loc>https://yconsulting.co.jp/blogs/insights/2-4-when-is-a-company-required-to-file-a-consumption-tax-return</loc>
    <lastmod>2026-10-05T11:09:05+09:00</lastmod>
    <changefreq>weekly</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0668/4124/7943/articles/Japan_Entry_Guide_Chapter2_df6f22ac-dadd-482c-a9a1-6b8da910d355.png?v=1791166145</image:loc>
      <image:title>2-4 When Is a Company Required to File a Consumption Tax Return?</image:title>
    </image:image>
  </url>
</urlset>
