OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=342AC0000000122 target=_blank>Customs Business Act(通関業法, Law No.122 of 1967, last amended on April 1, 2022 (Law No.42 of 2021), article 13)</a></li><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=342CO0000000237 target=_blank>Cabinet Order on the Enforcement of Customs Act(通関業法施行令, Cabinet Order No.237 of 1967, last amended on March 31, 2016 (Cabinet Order No.168), article 5)</a></li></ul>