OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=322AC0000000035 target=_blank>Public Accounting Act(会計法, Law No.35 of March 31, 1947, last amended on April 1, 2020 (Law No.45 of 2017), article 29-3)</a></li><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=322IO0000000165#493 target=_blank>Cabinet Order on Budgets, the Settlement of Accounts, and Accounting(予算決算及び会計令, Cabinet order No.165 of April 30, 1947, last amended on June 15, 2022(Law No.216 of 2022), article 70 and 71)</a></li></ul>