OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=322AC0000000035 target=_blank>Public Accounting Act(会計法, Law No.35 of March 31, 1947, last amended on April 1, 2020 (Law No.45 of 2017), article 29-3)</a></li><li><a href=https://elaws.e-gov.go.jp/document?lawid=355CO0000000300 target=_blank>Cabinet Order Stipulating Special Procedures for Government Procurement of Products or Specified Services(国の物品等又は特定役務の調達手続の特例を定める政令 (Government Ordinance No.300 of 1980) last amended on June 30, 2023 (Ordinance No. 229 of 2023), Article 2)</a></li><li><a href=https://laws.e-gov.go.jp/law/322IO0000000165 target=_blank>Cabinet Order Concerning the Budget, Auditing and Accounting(予算決算及び会計令 Cabinet Order on Budgets, the Settlement of Accounts, and Accounting (Imperial Order No. 165 of 1947)(Cabinet Order No. 163 of 2023) , Articles 94 and 99.)</a></li></ul>