CVE-2023-46802

Local file disclosure via external entity resolution

Published Nov 6, 2023 · Updated Oct 29, 2024

XXE in National Tax Agency Japan e-Tax Software 3.0.10 and earlier allows attackers to read local files through crafted XML. The embedded XML parser is configured to resolve external entity references in untrusted XML, allowing entity expansion to return file contents. The desktop application must process the crafted file, so user interaction is required and the reported impact is limited to file disclosure.

CVSS severity2.5
Low
EPSS probability0.19%
Next 30 days · Sep 16, 2026
Known exploitationUnconfirmed
Based on sourced intelligence
Hinoki checkNot available
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Summary

What happened

XXE in National Tax Agency Japan e-Tax Software 3.0.10 and earlier allows attackers to read local files through crafted XML. The embedded XML parser is configured to resolve external entity references in untrusted XML, allowing entity expansion to return file contents. The desktop application must process the crafted file, so user interaction is required and the reported impact is limited to file disclosure.

The record

CVE
CVE-2023-46802
Published
Nov 6, 2023
Updated
Oct 29, 2024
Vendor
National Tax Agency Japan
Product
e-Tax Software
Classifications
CWE-611, T1005, T1204.002
Attack vector
local
Privileges
unauthenticated

Timeline

How it unfolded

  1. Nov 6, 2023CVE publishedPublication date reported by the CVE source.
  2. Oct 29, 2024Record updatedLatest update available in the CVE record.

Exploitability

Present is not the same as exploitable

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Is a vulnerable build present?

Compare these published version ranges with your installed build and any vendor patches.

  1. Affected versionversion=Version3.0.10 and earlier

What conditions does exploitation require?

Attack vectorlocal
Required privilegesunauthenticated

What is affected?

National Tax Agency Japan · e-Tax Softwareversion=Version3.0.10 and earlier

Published CVSS scores

5.5CISA-ADPCVSS:3.1/AV:L/AC:L/PR:N/UI:R/S:U/C:H/I:N/A:N
1.2JPCERT/CCAV:L/AC:H/Au:N/C:P/I:N/A:N
2.5JPCERT/CCCVSS:3.0/AV:L/AC:H/PR:N/UI:R/S:U/C:L/I:N/A:N

CVSS describes severity. EPSS estimates exploitation probability.

Attacks

What attackers are doing with it

Daily unique IPs observed by Shadowserver honeypots for known exploited vulnerabilities (KEVs). Missing observations do not establish an absence of attacks.

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No observations available

Sep 10, 2026Sep 16, 2026
Latest reporting daySep 16, 2026
Latest daily unique IPsUnavailable
Prior 30-day averageUnavailable
SourceShadowserver honeypots (KEV)
Vectorlocal
Privilegesunauthenticated
Known exploitationUnconfirmed
Public exploitUnconfirmed

Weakness, pattern, technique

CWE-611Improper Restriction of XML External Entity Reference
T1005Data from Local System
T1204.002User Execution: Malicious File

Public exploit references

No public exploit references are available in this record.

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Technologies

Your stack

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Your stack

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