OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=361AC0000000092 target=_blank>Railway Business Act(鉄道事業法, Law No.92 of December 4, 1986, last amended on January 1, 2021 (Law No. 9 of 2021) article 26 and 60)</a></li><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), Part V, Chapter II Merger)</a></li></ul>