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 May 22, 2024 (Law No. 32 of 2024), Part V, Chapter II Merger)</a></li></ul>