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=323AC0000000103_20160401_426AC0000000069 target=_blank>Certified Public Accountant Act(公認会計士法, Law No.103 of 1948, last amended on November 1, 2022 (Law No.33 of 2020), article 46-3)</a></li></ul>