Improper restriction of XML external entity references (XXE) in e-Tax software


e-Tax software provided by National Tax Agency improperly restricts XML external entity references (XXE) (CWE-611) due to the configuration of the embedded XML parser.

Toyama Taku of NEC Corporation reported this vulnerability to IPA.
JPCERT/CC coordinated with the developer under Information Security Early Warning Partnership.
CVSS Severity (What is CVSS?)

CVSS V3 Severity:
Base Metrics 2.5 (Low) [IPA Score]
  • Attack Vector: Local
  • Attack Complexity: High
  • Privileges Required: None
  • User Interaction: Required
  • Scope: Unchanged
  • Confidentiality Impact: Low
  • Integrity Impact: None
  • Availability Impact: None
CVSS V2 Severity:
Base Metrics 1.2 (Low) [IPA Score]
  • Access Vector: Local
  • Access Complexity: High
  • Authentication: None
  • Confidentiality Impact: Partial
  • Integrity Impact: None
  • Availability Impact: None
Affected Products

National Tax Agency JAPAN
  • e-Tax Software Version3.0.10 and earlier


Processing a specially crafted XML file may lead to exposure of internal files on the system.

[Update the Software]
Update the software to the latest version according to the information provided by the developer.
Vendor Information

National Tax Agency JAPAN
CWE (What is CWE?)

  1. No Mapping(CWE-Other) [IPA Evaluation]
CVE (What is CVE?)

  1. CVE-2023-46802

  1. JVN : JVN#14762986
Revision History

  • [2023/11/02]
      Web page was published