Terms of Use of the Download Page

In order to obtain e-Tax Software or preparation software for Withholding Records, etc. (hereinafter referred to as “Preparation Software”) by download using the download Page (hereinafter referred to as the “Page”), it is required to agree to all of the following Articles and clauses of these Terms of Use:

Article 1 Purpose
The purpose of these Terms of Use is to provide for the necessary matters to which Page Users shall agree in relation to their use of the Page operated by National Tax Agency (hereinafter referred to as “NTA”).

Article 2 Definitions
The meanings of the terms as used in these Terms of Use shall be as defined in the following terms:

  • (1)“e-Tax Software” means the software and related manual for users of the Electronic National Tax Return Filing and Payment System to be provided by NTA to each of users of such system (excluding specific users of procedures for paying taxes only) who have filed the notification of start (change, etc.) using electronic tax return filing, payment, etc.;
  • (2)“Preparation Software” means the software and related manual to be provided by NTA to each person who prepares XML data concerning Withholding Records, etc. to do so in a proper manner;
  • (3)“Withholding Records, etc.” mean the applicable forms posted on the download Page of Preparation Software for Withholding Records, etc. in the website of the Electronic National Tax Return Filing and Payment System (http://www.e-tax.nta.go.jp; hereinafter referred to as “e-Tax website”); and
  • (4)“Page User(s)” mean(s) person(s) who obtain(s) e-Tax Software or Preparation Software by download using the Page.

Article 3 Responsibility of Page Users
1.Page Users shall at their own discretion and responsibility use the Page and manage information generated along with their use of the Page and various telegraphic messages generated upon performing communications (including electronic or magnetic records), and shall not hold NTA liable or responsible for any of the foregoing.
2.Page Users shall use the Page in accordance with laws and regulations related to the Page (including matters specified pursuant to the provisions of the laws and regulations; hereinafter the same shall apply) and matters posted on e-Tax website.

Article 4 Copyrights, etc.
1.The ownership of copyrights and moral rights of authors in and to any programs or other copyrighted works provided to Page Users by NTA (including these Terms of Use; hereinafter the same shall apply) and intellectual property rights in and to knowhow or other items of a similar nature contained in such copyrighted works shall belong to NTA.
2.Page Users shall, when using the Page, treat any programs or other copyrighted works provided to them by NTA as stated in the following items:

  • (1)Using such copyrighted works only for the purpose of using the Page in accordance with these Terms of Use;
  • (2)Not reproducing, altering, auditing, distributing or otherwise misusing such copyrighted works;
  • (3)Not lending or assigning to third parties, or establishing security interests on, such copyrighted works whether or not there are commercial purposes; and
  • (4)Deleting or modifying copyright or trademark notice given by NTA or any person designated by NTA.

Article 5 Available Period of Time and Suspension of Use, etc.
1.The period of time during which the Page is available shall be the period of time other than that during which e-Tax website is suspended, discontinued or interrupted.
2.NTA shall, in the case found to fall under any one of the following items, be entitled to suspend the use of, discontinue or interrupt the Page by posting prior notice to Page Users on e-Tax website; provided, however, that in the case of an emergency, NTA shall be entitled to suspend the use of, discontinue or interrupt the Page without giving any notice:

  • (1)Where maintenance work on any equipment or device is planned;
  • (2)Where any act of God or other emergency event, or a serious failure in the Page occurs; or
  • (3)Otherwise where NTA determines that it is necessary to suspend the use of, discontinue or interrupt the Page.

3.NTA shall, in the event of a significant convergence of the use of the Page, be entitled to restrict the use.

Article 6 Prohibitions
1.Page Users shall not perform the acts listed in the following items in using the Page:

  • (1)Using the Page for any purpose other than the purpose of obtaining e-Tax Software or Preparation Software by download;
  • (2)Accessing the Page in an unauthorized manner;
  • (3)Interfering with the administration or operation of the Page intentionally;
  • (4)Sending to the Page a file infected with viruses intentionally;
  • (5)Committing an act that violates or is likely to violate any law, regulation, public order or morality; and
  • (6)Committing any other act that causes or is likely to cause harm to the operation of the Page.

2.If a Page User performs, or it is found that he/she/it is likely to perform, an act that falls under any one of the items of the preceding paragraph, NTA shall be entitled to immediately suspend his/her/its use of the Page without prior notice.

Article 7 Equipment, etc. of Page Users
1.Page Users shall prepare all of the necessary devices to use the Page (including all of those concerning software and communications means) at their own expense. The necessary procedures in doing so shall be gone through by Page Users on their own responsibility.
2.The necessary costs to use the Page and any other costs concerning the use of the Page shall be borne by Page Users.

Article 8 Disclaimers
1.NTA shall not be liable in any way to any loss or damage suffered by Page Users or other third parties through their use of the Page.
2.NTA shall not be liable in any way to any loss or damage suffered by Page Users or other third parties which arises from a cause such as the suspension of use, discontinuation, interruption or restriction of the Page, or a communications line failure.

Article 9 Revision of Terms of Use
1.NTA shall, when finding it necessary, be entitled to revise these Terms of Use at any time without prior notice to Page Users.
2.NTA shall, when revising these Terms of Use, post the revised Terms of Use on e-Tax website for publication without delay.
3.After the publication pursuant to the preceding paragraph, Page Users will, when using the Page, be deemed to have agreed to the revised Terms and Use.

Article 10 Governing Law and Court with Jurisdiction by Agreement
1.The laws of Japan shall apply to these Terms of Use.
2.All legal actions arising between NTA and Page Users in connection with their use of the Page shall be subject to the exclusive jurisdiction of the Tokyo District Court in the first instance as agreed by the parties.

Supplementary Provision
These Terms of Use shall come into effect on October 10, 2006.

Revisions
Revised on January 4, 2007
Revised on January 4, 2008

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