OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=342AC0000000035 target=_blank>Registration and License Tax Act(登録免許税法, Law No.35 of June 12, 1967, last amended on June 10, 2022 (Law No.61 of 2022), article 2 and Appendix Table I, 125(4) , 139(3))</a></li></ul>