OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/document?lawid=417AC0000000086 target=_blank>Companies Act(会社法, Law No.86 of July 26, 2005,last amended on June 1, 2022 (Law No. 61 of 2022), Part V, Chapter II Merger)</a></li><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=324AC0000000187 target=_blank>Marine Transportation Act(海上運送法, Law No.187 of 1949, last amended on November 20, 2022 (Law No.43 of 2021))</a></li></ul>