<ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=414AC0000000151_20210726_430AC0000000080 target=_blank>Act on utilisation of Information and Communication Technology in Administrative Procedures(行政手続等における情報通信の技術の利用に関する法律, Law No.151 of 2002, last amended on December 2, 2016 (Law No.94 of 2016), article 3 and 4)</a></li><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=337AC0000000066_20180401_430AC0000000007&openerCode=1 target=_blank>Act on General Rules for National Tax(国税通則法, Law No.66 of 1962, last amended on March 31, 2016 (Law No.15 of 2016), article 34(1) and 117)</a></li><li><a href=https://elaws.e-gov.go.jp/document?lawid=415M60000040071_20220401_504M60000040033 target=_blank>Ministerial Order on the utilisation of Information and Communication Technology in Administrative Procedures relating to national tax legislations(国税関係法令に係る行政手続等における情報通信の技術の利用に関する省令, Ministry of Finance Order No.71 of 2003, last amended on June 10, 2016 (MIC and MOF Order No.5 of 2016))</a></li></ul>