OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=340AC0000000034 target=_blank>Corporation Tax Act(法人税法, Law No.34 of March 31, 1965, last amended on April 1, 2021  (Law No.10 of 2021), article 9)</a></li></ul>