CVE-2024-47045

7.8 HIGH

📋 TL;DR

This CVE describes a privilege escalation vulnerability in the e-Tax software installer where an attacker can plant a malicious DLL that gets executed with elevated privileges during installation. This affects users of Japan's e-Tax tax filing software who run the installer with administrative rights. The vulnerability allows local attackers to gain higher privileges on the system.

💻 Affected Systems

Products:
  • e-Tax software (common program)
Versions: Versions prior to the September 2024 update
Operating Systems: Windows
Default Config Vulnerable: ⚠️ Yes
Notes: Vulnerability exists in the installer component. Users typically run tax software installers with administrative privileges during tax season.

⚠️ Manual Verification Required

This CVE does not have specific version information in our database, so automatic vulnerability detection cannot determine if your system is affected.

Why? The CVE database entry doesn't specify which versions are vulnerable (no version ranges provided by the vendor/NVD).

🔒 Custom verification scripts are available for registered users. Sign up free to download automated test scripts.

Recommended Actions:
  1. Review the CVE details at NVD
  2. Check vendor security advisories for your specific version
  3. Test if the vulnerability is exploitable in your environment
  4. Consider updating to the latest version as a precaution

⚠️ Risk & Real-World Impact

🔴

Worst Case

Complete system compromise where an attacker gains SYSTEM/administrator privileges, installs persistent malware, steals sensitive data, or disables security controls.

🟠

Likely Case

Local privilege escalation allowing attackers to install additional malware, modify system configurations, or access restricted files and resources.

🟢

If Mitigated

Limited impact if users run installers with standard user privileges and have application control/whitelisting in place.

🌐 Internet-Facing: LOW - This is a local privilege escalation requiring attacker to have local access or trick user into running malicious installer.
🏢 Internal Only: MEDIUM - Internal attackers with standard user access could exploit this to gain administrative privileges on workstations.

🎯 Exploit Status

Public PoC: ✅ No
Weaponized: UNKNOWN
Unauthenticated Exploit: ✅ No
Complexity: MEDIUM

Requires local access and ability to place malicious DLL in specific location. User interaction needed to run installer.

🛠️ Fix & Mitigation

✅ Official Fix

Patch Version: Updated version released September 2024

Vendor Advisory: https://www.e-tax.nta.go.jp/topics/2024/topics_20240924_versionup.htm

Restart Required: Yes

Instructions:

1. Download latest e-Tax software from official NTA website. 2. Uninstall previous version. 3. Install updated version. 4. Restart system.

🔧 Temporary Workarounds

Run installer with standard user privileges

windows

Install e-Tax software using standard user account instead of administrator account when possible

Enable DLL signature enforcement

windows

Configure Windows to only load signed DLLs using policies like DLL signature enforcement

🧯 If You Can't Patch

  • Restrict installer execution to trusted administrators only
  • Implement application control/whitelisting to prevent unauthorized DLL execution

🔍 How to Verify

Check if Vulnerable:

Check e-Tax software version. If version predates September 2024 update, system is vulnerable.

Check Version:

Check e-Tax program properties or About section within the application

Verify Fix Applied:

Verify e-Tax software version matches latest release from NTA website and check installation date is after September 24, 2024.

📡 Detection & Monitoring

Log Indicators:

  • Unexpected DLL loading during e-Tax installation
  • Process creation with unexpected parent-child relationships
  • Installation logs showing DLL loading from unusual paths

Network Indicators:

  • None - this is a local privilege escalation

SIEM Query:

Process Creation where (ParentImage contains "e-tax" OR Image contains "e-tax") AND CommandLine contains "dll"

🔗 References

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