OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=132AC0000000048 target=_blank>Commercial Code(商法, Law No.45 of 1899, last amended on April 1, 2020 (Law No.91 of 2017))</a></li></ul>