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), article 445)</a></li><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=331AC0000000121 target=_blank>Warehousing Business Act(倉庫業法, Law No.121 of 1956, last amended on April 1, 2018 (Law No.29 of 2018), article 3 to 6)</a></li><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=329AC0000000061_20200401_502AC0000000009 target=_blank>Customs Act(関税法, Law No.61 of April 2, 1954, last amended on April 1, 2022 (Law No. 5 of 2022), article 43)</a></li></ul>