Terms of Use of Electronic National Tax Return Filing and Payment System

Terms of Use of Electronic National Tax Return Filing and Payment System

In order to go through procedures for filing tax return or other forms, applications and notifications pertaining to laws and regulations related to national taxes (hereinafter referred to as “Procedures for filing tax return or other forms”) or procedures for paying national taxes using the Electronic National Tax Return Filing and Payment System (hereinafter referred to as “e-Tax”), it is required to agree to all of the Articles and clauses of these Terms of Use as stated below. Persons who use e-Tax will be deemed to have agreed to the following Terms of Use:

Article 1 Purpose

The purpose of these Terms of Use is to provide for the necessary matters to which e-Tax Users shall agree in relation to their use of e-Tax 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)“Electronic National Tax Return Filing and Payment System” means the system to generally receive and process Procedures for filing tax return or other forms and procedures for paying national taxes pertaining to NTA (including Regional Taxation Bureaus, Okinawa Regional Taxation Office and Tax Offices) and the National Tax Tribunal;
  • (2)“e-Tax User(s)” mean(s) person(s) who go(es) through Procedures for filing tax return or other forms or procedures for paying national taxes using e-Tax;
  • (3)“User identification number” means the code granted to an e-Tax User by NTA to identify the e-Tax User;
  • (4)“PIN” means the code granted by NTA to each of e-Tax Users (excluding Specific Users of procedures for paying taxes only) for the purpose of ensuring security when e-Tax identifies the e-Tax User;
  • (5)“e-Tax Software” means the software and related manual for e-Tax Users to be provided by NTA to each of e-Tax Users (excluding Users of the specific procedure for paying taxes only) who have filed the notification of start (change, etc.) using electronic tax return filing, payment, etc. (hereinafter referred to as the “Notification of Start”);
  • (6)“Confirmation number for tax payment” means the code registered by an e-Tax User with e-Tax or the code granted by NTA to a Specific User of procedures for paying taxes only, for the purpose of ensuring security in using Electronic tax payment when e-Tax identifies the e-Tax user;
  • (7)“Payment classification number” means the code granted by e-Tax to an e-Tax User by registering payment information in advance of using Electronic tax payment;
  • (8)“Payment number” means the code granted to an e-Tax User by e-Tax to specify the purpose of payment in using Electronic fee payment;
  • (9)“Confirmation number” means the code granted to an e-Tax User by e-Tax for the purpose of ensuring security in using Electronic fee payment when e-Tax identifies the e-Tax User;
  • (10)“Users of the specific procedure for paying taxes only” mean(s) e-Tax User(s) who has/have filed the Notification of Start to go through procedures for paying national taxes only using e-Tax;
  • (11)“Electronic tax payment” means procedures for paying national taxes using e-Tax;
  • (12)“Electronic fee payment” means procedures for paying a fee for the Certificate of Electronic tax payment using e-Tax;
  • (13)“Tax receiving agency number” means the code to identify the agency to receive tax paid using Electronic tax payment or Electronic fee payment;
  • (14)“Payment purpose code” means the code created by an e-Tax User to specify the purpose of payment in using Electronic tax payment; and
  • (15)“Certificate of Electronic tax payment” means the certificate issued through a series of online procedures from making a request for issuance of the certificate of tax payment to issuance.

Article 3 Responsibility of e-Tax Users
1.e-Tax Users shall at their own discretion and responsibility use e-Tax and manage information listed in the following items as generated along with their use of e-Tax 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:

  • (1)User identification number and PIN;
  • (2)e-Tax Software;
  • (3)Confirmation number for tax payment;
  • (4)Payment classification number;
  • (5)Payment number;
  • (6)Confirmation number; and
  • (7)Other electronic information created or obtained and managed by e-Tax Users.

2.e-Tax Users shall use e-Tax in accordance with laws and regulations related to e-Tax (including matters specified pursuant to the provisions of the laws and regulations; hereinafter the same shall apply) and matters posted on 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”).

Article 4 Intellectual Property Rights in and to e-Tax
1.The ownership of copyrights and moral rights of authors in and to any programs or other copyrighted works provided to e-Tax Users by NTA (including, but not limited to these Terms of Use and the operating manual of e-Tax; 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.e-Tax Users shall, when using e-Tax, 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 e-Tax in accordance with these Terms of Use;
  • (2)Not reproducing, altering, auditing, distributing, reverse engineering 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 License Agreement on e-Tax Software
e-Tax Users shall, when using e-Tax Software, agree to the License Agreement on Software for Electronic National Tax Return Filing and Payment System Users (e-Tax Software) to be separately provided.

Article 6 Available Period of Time and Suspension of Use, etc.
1.The period of time during which e-Tax is available shall be the period of time posted on e-Tax website.
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 e-Tax by posting prior notice to e-Tax 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 e-Tax 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 e-Tax occurs; or
  • (3)Otherwise where NTA determines that it is necessary to suspend the use of, discontinue or interrupt e-Tax.

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

Article 7 Environment Conditions
Conditions of the environment in which e-Tax Users use e-Tax shall be the conditions posted on e-Tax website.

Article 8 Prohibitions
1.e-Tax Users shall not perform the acts listed in the following items in using e-Tax:

  • (1)Using e-Tax for any purpose other than the purpose of going through Procedures for filing tax return or other forms or procedures for paying national taxes;
  • (2)Accessing e-Tax in an unauthorized manner;
  • (3)Interfering with the administration or operation of e-Tax intentionally;
  • (4)Sending to e-Tax 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 e-Tax.

2.If an e-Tax 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 revoke his/her/its User identification number and immediately suspend his/her/its use of e-Tax without prior notice.

Article 9 Changes in PIN and Registration of Electronic Certificate, etc.
Each of e-Tax Users (excluding Specific Users of procedures for paying taxes only) shall change PIN, and register his/her/its Confirmation number for tax payment, name in katakana and electronic certificate used when using e-Tax, in accordance with matters stated in the notice from the district director of a tax office.

Article 10 Usable Character Codes
Character codes usable in e-Tax shall be the character codes posted on e-Tax website; provided, however, that for those outside the range of usable character codes, alternative characters shall be selected from those in such range at the discretion of e-Tax Users.

Article 11 Data Formats Transmittable by e-Tax
Data formats usable in the transmission to e-Tax of data for filing tax return or other forms, applications and notifications shall be those complying with matters posted on e-Tax website, in addition to those conforming to the interface specifications made public by NTA.

Article 12 Revocation of User Identification Number due to Non-Use
NTA shall, if an e-Tax User has not logged in for five (5) years since the last login, be entitled to revoke his/her/its User identification number and immediately suspend his/her/its use of e-Tax without prior notice.

Article 13 Electronic Tax Payment and Electronic Fee Payment
1.An e-Tax User who intends to make Electronic tax payment shall do so using his/her/its Tax receiving agency number, User identification number, Confirmation number for tax payment and number to be entered in a payment classification (Payment purpose code or Payment classification number), in accordance with laws and regulations related to e-Tax, and matters posted on e-Tax website or matters specified by financial institutions (hereinafter referred to as “Matters specified by law, etc.”). In this case, such e-Tax User shall make Electronic tax payment after having understood that there are restrictions on the method of and financial institution to handle Electronic tax payment, the period of time during which Electronic tax payment is allowed to be made, receipts to be issued, and the amount allowed to be paid through Electronic tax payment.
2.An e-Tax User who intends to make Electronic fee payment shall do so using his/her/its Tax receiving agency number, Payment number and Confirmation number, in accordance with Matters specified by law, etc. In this case, such e-Tax User shall make Electronic fee payment after having understood that there are restrictions on the method of and financial institution to handle Electronic fee payment, the period of time during which Electronic fee payment is allowed to be made, receipts to be issued, and the amount allowed to be paid through Electronic fee payment.
3.An e-Tax User who intends to make Electronic tax payment or Electronic fee payment shall do so after having understood that such payment may not be made due to a cause such as the suspension of use, discontinuation, interruption or restriction of e-Tax, or a communications line failure.

Article 14 Downloadable Period of Certificate of Electronic Tax Payment
The period during which e-Tax Users are able to obtain (download) from e-Tax the Certificate of Electronic tax payment shall be ninety (90) days from the day on which such Certificate of Electronic tax payment is recorded on e-Tax in the state it is available to e-Tax Users.

Article 15 Equipment, etc. of e-Tax Users
1.e-Tax Users shall prepare all of the necessary devices to use e-Tax (including all of those concerning software and communications means) at their own expense. The necessary procedures in doing so shall be gone through by e-Tax Users on their own responsibility.
2.The necessary costs to use e-Tax, costs to obtain or renew an electronic certificate and any other costs concerning the use of e-Tax shall be borne by e-Tax Users.
3.In relation to the use of Electronic tax payment or Electronic fee payment, the necessary fees to withdraw money from deposit or savings accounts as specified by financial institutions and other costs required for procedures to be gone through with financial institutions shall be borne by e-Tax Users.

Article 16 Disclaimers
1.NTA shall not be liable in any way to any loss or damage suffered by e-Tax Users or other third parties through their use of e-Tax.
2.NTA shall not be liable in any way to any loss or damage suffered by e-Tax Users or other third parties which arises from a cause such as the suspension of use, discontinuation, interruption or restriction of e-Tax, or a communications line failure.

Article 17 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 e-Tax 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, e-Tax Users will, when using e-Tax, be deemed to have agreed to the revised Terms and Use.

Article 18 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 e-Tax Users in connection with their use of e-Tax 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 November 4, 2003.

Supplementary Provision (Partial Revision)
These Terms of Use shall come into effect on January 4, 2008.

Supplementary Provision (Partial Revision)
These Terms of Use shall come into effect on April 1, 2016.

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