License Agreement on e-Tax Software

License Agreement on e-Tax Software

In order to use the Electronic National Tax Return Filing and Payment System (hereinafter referred to as “e-Tax”) using this e-Tax Software, it is required to agree to all of the Articles and clauses of the Terms of Use, as well as those of this License Agreement as stated below. Users must read this License Agreement before their installation of e-Tax Software. Persons who install e-Tax Software will be deemed to have agreed to all of the following Articles and clauses of this License Agreement:

Article 1 Purpose

The purpose of this License Agreement is to provide for the necessary matters of a license granted by National Tax Agency (hereinafter referred to as “NTA”) to users of e-Tax to use e-Tax Software.

Article 2 Definitions
The meanings of the terms as used in this License Agreement 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, applications and notifications 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; and
  • (2)“e-Tax Software” means the software and related manual for users of e-Tax to be provided by NTA to each of the users (excluding specific users of procedures for paying taxes only) who have filed the notification of start (change, etc.) of electronic tax return filing, payment, etc.

Article 3 License
NTA grants users of e-Tax Software (hereinafter referred to as “e-Tax Software User(s)”) a non-exclusive and royalty-free license to use e-Tax Software with respect to the matters listed in the following items:

  • (1)Installing e-Tax Software on Applicable Devices (meaning computers conforming to the environment conditions 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”); hereinafter the same shall apply) to use e-Tax Software thereon; and
  • (2)Reproducing e-Tax Software for personal use by an e-Tax Software User as a natural person, or for internal use by an e-Tax Software User as a judicial person.

Article 4 Copyrights
1.Copyrights in e-Tax Software are held by NTA and protected under the relevant international convention and the Copyright Act.
2.e-Tax Software includes pieces of software, rights in which are held by licensors that have granted NTA licenses (hereinafter referred to as “Suppliers”).
3.A license to use e-Tax Software shall be granted to e-Tax Software Users on a non-exclusive basis in accordance with this License Agreement, and no copyright in e-Tax Software shall be assigned to them.

Article 5 Environment Condition
e-Tax Software shall be operated on Applicable Devices.

Article 6 Prohibitions
e-Tax Software Users shall not perform the acts listed in the following items:

  • (1)Using e-Tax Software for any purpose other than the purpose of using e-Tax;
  • (2)Providing any third party with e-Tax Software, in whole or in part, by distribution, transmission or other means;
  • (3)Altering, decompiling or disassembling e-Tax Software;
  • (4)Erasing or removing copyright or other property right notice included in e-Tax Software; and
  • (5)Taking out and using part of programs that configure e-Tax Software.

Article 7 Non-Warranty and Disclaimer
1.e-Tax Software shall be provided to e-Tax Software Users on an as is basis, and neither NTA nor any one of Suppliers warrants that there is no programming or other defect in e-Tax Software, that e-Tax Software fits a specific purpose and that e-Tax Software itself or use thereof will not infringe any right of any e-Tax Software User or other third party, or will have any other warranty obligation whatsoever with respect to the content of e-Tax Software.
2.Neither NTA nor any one of Suppliers shall be obligated to carry out repairs, maintenance or any other work in any way on e-Tax Software, or further, be liable in any way for any loss or damage suffered by any e-Tax Software User through his/her/its use of e-Tax Software, or which arises from a claim from a third party for any cause.

Article 8 Provision of Revised or Succeeding Version
1.NTA shall be entitled to voluntarily make available any revised or succeeding version of e-Tax Software.
2.e-Tax Software Users shall, when the revised or succeeding version of e-Tax Software is made available, promptly cease to use the previous version thereof and use such revised or succeeding version.
3.When the revised or succeeding version of e-Tax Software is made available, the terms and conditions provided for in this License Agreement shall apply as the terms and conditions of a license to use such revised or succeeding version.

Article 9 Term and Termination
1.A license to use e-Tax Software granted to e-Tax Software Users by NTA under this License Agreement shall become effective upon installation on Applicable Devices of e-Tax Software by e-Tax Software Users, and terminate upon completion of use and erasure or deletion from Applicable Devices of e-Tax Software by e-Tax Software Users.
2.NTA shall, if an e-Tax Software User violates the terms and conditions provided for in this License Agreement, be entitled to immediately terminate his/her/its effective license to use e-Tax Software.

Article 10 Modification of License Agreement
1.NTA shall, when finding it necessary, be entitled to modify any Article or clause of this License Agreement or add a new Article or clause hereto at any time without prior notice to e-Tax Software Users.
2.NTA shall, when modifying any Article or clause of this License Agreement or adding a new Article or clause hereto, post the modified or added Article or clause on e-Tax website for publication without delay.
3.After the publication pursuant to the preceding paragraph, e-Tax Software Users shall, when continuing to use e-Tax Software, be deemed to have agreed to the modified or added Article or clause.

Article 11 Governing Law and Court with Jurisdiction by Agreement
1.The laws of Japan shall apply to this License Agreement.
2.All legal actions arising in relation to this License Agreement 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.

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