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 Concerning the Budget, Auditing and Accounting(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>