OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=323AC0000000103_20160401_426AC0000000069 target=_blank>Certified Public Accountant Act(公認会計士法, Law No.103 of 1948, last amended on November 1, 2022 (Law No.33 of 2020), article 2(2) and (3), and 47-2)</a></li></ul>