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://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><li><a href=https://laws.e-gov.go.jp/law/322CO0000000016 target=_blank>Local Autonomy Act Enforcement Ordinance(地方自治法施行令(Government Ordinance No.16 of 1947) Last amended in April 1, 2024 (Amended by Cabinet Order No. 161 of 2024), Articles 167-2, 167-5-2)</a></li></ul>