JVN#14762986
Improper restriction of XML external entity references (XXE) in e-Tax software
Overview
e-Tax software provided by National Tax Agency improperly restricts XML external entity references (XXE) due to the configuration of the embedded XML parser.
Products Affected
- e-Tax software Version3.0.10 and earlier
Description
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.
Impact
Processing a specially crafted XML file may lead to exposure of internal files on the system.
Solution
Update the Software
Update the software to the latest version according to the information provided by the developer.
Vendor Status
| Vendor | Link |
| National Tax Agency | Request for version upgrade of e-Tax software provided by National Tax Agency (Text in Japanese) |
References
JPCERT/CC Addendum
Vulnerability Analysis by JPCERT/CC
| Attack Vector(AV) | Physical (P) | Local (L) | Adjacent (A) | Network (N) |
|---|---|---|---|---|
| Attack Complexity(AC) | High (H) | Low (L) | ||
| Privileges Required(PR) | High (H) | Low (L) | None (N) | |
| User Interaction(UI) | Required (R) | None (N) | ||
| Scope(S) | Unchanged (U) | Changed (C) | ||
| Confidentiality Impact(C) | None (N) | Low (L) | High (H) | |
| Integrity Impact(I) | None (N) | Low (L) | High (H) | |
| Availability Impact(A) | None (N) | Low (L) | High (H) |
| Access Vector(AV) | Local (L) | Adjacent Network (A) | Network (N) |
|---|---|---|---|
| Access Complexity(AC) | High (H) | Medium (M) | Low (L) |
| Authentication(Au) | Multiple (M) | Single (S) | None (N) |
| Confidentiality Impact(C) | None (N) | Partial (P) | Complete (C) |
| Integrity Impact(I) | None (N) | Partial (P) | Complete (C) |
| Availability Impact(A) | None (N) | Partial (P) | Complete (C) |
Comment
The analysis treats the internal files exposure as the primary impact "Confidentiality(C)".
Credit
Toyama Taku of NEC Corporation reported this vulnerability to IPA.
JPCERT/CC coordinated with the developer under Information Security Early Warning Partnership.
Other Information
| JPCERT Alert |
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| JPCERT Reports |
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| CERT Advisory |
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| CPNI Advisory |
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| TRnotes |
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| CVE |
CVE-2023-46802 |
| JVN iPedia |
JVNDB-2023-000110 |