<ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=359AC0000000086 target=_blank>Telecommunications Business Act(電気通信事業法, Law No.86 of 1984, last amended on May 22, 2015 (Law No,26 of 2015), article 24 and 33(13))</a></li><li><a href=https://elaws.e-gov.go.jp/document?lawid=360M50001000026 target=_blank>Rules for Interconnection Charges(電気通信事業会計規則, Ministry of Communication Order No.26 of 1985, last amended on August 20, 2021 (MIC Order No.80 of 2021), article 5 and 6)</a></li><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=409M50001000091 target=_blank>Rules on accounting regarding Interconnection with Category I Designated Telecommunications Facilities(第一種指定電気通信設備接続会計規則, Ministry of Communication Order No.91 of 1997, last amended on April 1, 2021 (MIC Order No.1 of 2021), article 5)</a></li></ul>