These terms of use (hereinafter referred to as “this Agreement”) set forth the conditions for providing this Service and the rights and obligations between us and Registered Users. In order to use this Service, it is necessary to read the entire text of this Agreement and agree to it.
Article 1 (Application)
The purpose of this Agreement is to stipulate the conditions for providing this Service and the relationship of rights and obligations between the Company and Registered Users regarding the use of this Service, and it applies to all relationships between Registered Users and the Company relating to the use of this Service.
The rules regarding the use of this Service posted by the Company on its website (https://www.japantaxes.com/tos) shall form part of these Terms.
In the event that the content of these Terms differs from the rules in the preceding paragraph or other explanations of the Service outside these Terms, the terms of these Terms shall take precedence.
Article 2 (Definitions)
The following terms used in these Terms shall have the respective meanings set forth below.
“Service Agreement” means the agreement for use of the Service concluded between the Company and a Registered User under these Terms.
“Intellectual property rights” means copyrights, patent rights, utility model rights, design rights, trademark rights, and other intellectual property rights (including the right to acquire such rights or to apply for registration of such rights).
“Posted Data” means content (including but not limited to text, images, videos, and other data) posted or otherwise transmitted by Registered Users using the Service.
“Company” means Senmusubi LLC.
“Our website” means the website operated by the Company whose domain is “10musubi.com” (regardless of the reason, if the domain or content of our website is changed, this includes the website after such change).
“Registered User” means an individual or legal entity who has been registered as a user of the Service pursuant to Article 3 (Registration).
“This Service” means the service named “Tenmusubi Tax Accountant Office” provided by the Company (if the name or content of the service is changed for any reason, this includes the service after such change).
Article 3 (Registration)
A person who wishes to use this Service (hereinafter referred to as “Registration Applicant”) may apply to the Company for registration to use the Service by agreeing to comply with these Terms and providing certain information specified by the Company (hereinafter referred to as “Registered Information”) in the manner specified by the Company.
The Company shall determine, in accordance with its own standards, whether to approve the registration of a Registration Applicant who has applied under the preceding paragraph, and shall notify the Registration Applicant if the Company approves the registration. Registration as a Registered User shall be deemed complete upon the Company giving such notice.
Upon completion of registration as stipulated in the preceding paragraph, a Service Agreement shall be established between the Registered User and the Company, and the Registered User shall be able to use the Service in accordance with these Terms.
The Company may refuse registration or re-registration if the Registration Applicant falls under any of the following items, and is not obligated to disclose the reason.
- If there is any falsehood, error, or omission in all or part of the Registered Information provided to the Company
- If the consent of a minor, an adult ward, a person under curatorship, or an assistant has not been obtained
- If the Company determines that the Registration Applicant is an anti-social force (meaning organized crime groups, gang members, right-wing groups, anti-social forces, or other similar entities; the same applies hereinafter), or has some form of interaction or involvement with anti-social forces, such as cooperating in or participating in the maintenance, operation, or management of anti-social forces through the provision of funds or otherwise
- If the Company determines that the Registration Applicant has violated a contract with the Company in the past, or is related to such a person
- If the Registration Applicant has received the measures specified in Article 10
- If the Company otherwise determines that registration is not appropriate
Article 4 (Changes to Registered Information)
If there is any change to the Registered Information, the Registered User shall notify the Company of the change without delay, in the manner specified by the Company.
Article 5 (Management of Passwords and User IDs)
Registered Users shall, at their own responsibility, properly manage and store passwords and user IDs related to this Service, and shall not allow third parties to use them, or lend, transfer, rename, or sell them.
Registered Users shall be responsible for any damages arising from insufficient management of passwords or user IDs, errors in use, or use by third parties, and the Company shall bear no responsibility whatsoever.
Article 6 (Fees and Payment Method)
Registered Users shall pay the Company the usage fee separately determined by the Company and displayed on the Company’s website, as consideration for use of the Service, by the method designated by the Company.
If a Registered User delays payment of the usage fee, the Registered User shall pay the Company late payment damages at a rate of 14.6% per annum.
Article 7 (Prohibited Acts)
When using the Service, Registered Users shall not engage in any act that falls under, or that the Company determines falls under, any of the following.
- Acts in violation of laws or acts related to criminal conduct
- Fraudulent or threatening acts against the Company, other users of the Service, or other third parties
- Acts contrary to public order and morals
- Acts that infringe the intellectual property rights, portrait rights, privacy rights, honor, or other rights or interests of the Company, other users of the Service, or other third parties
- Sending information to the Company or other users of the Service through the Service that falls under, or that the Company determines falls under, any of the following:
- Information containing excessively violent or cruel expressions
- Information containing computer viruses or other harmful computer programs
- Information containing expressions that defame the reputation or credibility of the Company, other users of the Service, or other third parties
- Information containing excessively obscene expressions
- Information containing expressions that promote discrimination
- Information containing expressions that encourage suicide or self-harm
- Information containing expressions that encourage the inappropriate use of drugs
- Information containing anti-social expressions
- Information such as chain mail requesting the dissemination of information to third parties
- Information containing expressions that cause discomfort to others
- Information intended to arrange meetings with strangers of the opposite sex
- Accessing, or attempting to access without authorization, the network or systems of the Service
- Acts that may interfere with the operation of the Service
- Accessing, or attempting to access without authorization, the Company’s network or systems
- Impersonating a third party
- Using the ID or password of another user of the Service
- Advertising, promotion, solicitation, or sales activities on the Service without the Company’s prior approval
- Collecting information about other users of the Service
- Acts that cause disadvantage, damage, or discomfort to the Company, other users of the Service, or other third parties
- Acts that violate the rules regarding the use of this Service posted on the Company’s website (https://www.japantaxes.com/tos)
- Providing benefits to anti-social forces
- Acts intended to arrange meetings with strangers of the opposite sex
- Acts that directly or indirectly cause or facilitate any of the foregoing
- Any other act the Company deems inappropriate
Article 8 (Suspension of the Service, etc.)
The Company may suspend or discontinue the provision of all or part of the Service without prior notice to Registered Users if any of the following apply.
- When urgent inspection or maintenance of the computer system related to the Service is required
- When a computer, communication line, or the like is stopped for reasons attributable to the Company
- When the Service cannot be operated due to force majeure such as an earthquake, lightning strike, fire, storm or flood damage, power outage, or other natural disaster
- When the Company otherwise determines that suspension or discontinuation is necessary
The Company shall bear no responsibility for any damages incurred by Registered Users as a result of measures taken by the Company under this Article.
Article 9 (Ownership of Rights)
All intellectual property rights related to the Company’s website and the Service belong to the Company or to those who have licensed such rights to the Company, and the license to use the Service granted under these Terms does not imply any license to use the intellectual property rights of the Company or its licensors relating to the website or the Service.
Registered Users represent and warrant to the Company that they have the lawful right to post or otherwise transmit Posted Data, and that the Posted Data does not infringe the rights of any third party.
Registered Users grant the Company a worldwide, non-exclusive, royalty-free, sublicensable, and transferable license to use, reproduce, distribute, create derivative works from, display, and perform the Posted Data. Registered Users also grant other Registered Users a non-exclusive license to use, reproduce, distribute, create derivative works from, display, and perform Posted Data that a user has posted or otherwise transmitted using the Service.
Registered Users agree not to exercise moral rights of authors against the Company or any person who has succeeded to or been granted rights from the Company.
Article 10 (Cancellation of Registration, etc.)
If a Registered User falls under any of the following items, the Company may, without prior notice or demand, delete Posted Data, temporarily suspend the Registered User’s use of the Service, cancel the Registered User’s registration, or terminate the Service Agreement.
- Violation of any provision of these Terms
- Discovery that the Registered Information contains false information
- Suspension of payments or insolvency, or a petition for commencement of bankruptcy proceedings, civil rehabilitation proceedings, corporate reorganization proceedings, special liquidation, or similar proceedings
- No use of the Service for six months or more
- No response for 14 days or more to an inquiry or other communication from the Company requesting a reply
- Falling under any item of Article 3, Paragraph 4
- Any other case in which the Company determines that use of the Service, registration as a Registered User, or continuation of the Service Agreement is not appropriate
If any of the items in the preceding paragraph applies, the Registered User shall automatically lose the benefit of time with respect to all debts owed to the Company, and must immediately pay all such debts to the Company.
The Company shall bear no responsibility for any damages incurred by Registered Users as a result of acts taken by the Company under this Article.
Article 11 (Withdrawal)
A Registered User may withdraw from the Service and cancel their registration by notifying the Company in the manner prescribed by the Company.
Upon withdrawal, if the Registered User owes any debts to the Company, the Registered User shall automatically lose the benefit of time with respect to such debts and must immediately pay all such debts to the Company.
The handling of user information after withdrawal shall be governed by Article 15.
Article 12 (Changes to or Termination of the Service)
The Company may, at its own discretion, change the content of the Service or terminate its provision. If the Company terminates the provision of the Service, it shall notify Registered Users in advance.
The Company shall bear no responsibility for any damages incurred by Registered Users as a result of measures taken by the Company under this Article.
Article 13 (Disclaimer of Warranty and Limitation of Liability)
The Company makes no warranty that the Service will be suitable for a Registered User’s particular purpose, that it will have the functions, commercial value, accuracy, or usefulness expected by the Registered User, that a Registered User’s use of the Service will comply with laws and regulations or internal rules of industry associations applicable to the Registered User, or that the Service will be free of defects.
Information posted on the blog, YouTube, and similar platforms reflects the tax rules as confirmed at the time of writing and may not be the most up-to-date information. Please make your own final decisions at your own responsibility.
The Company shall bear no responsibility whatsoever for any damages incurred by a Registered User in connection with the Service (hereinafter referred to as “User Damages”), including those arising from the interruption, suspension, termination, unavailability, or modification of the Service by the Company, the deletion or loss of messages or information transmitted by the Registered User through the Service, the cancellation of a Registered User’s registration, or the loss of registered data or malfunction or damage to equipment resulting from use of the Service.
Even where the Company is liable for any reason, the Company’s liability for User Damages shall not exceed the amount paid by the Registered User to the Company during the preceding six months, and the Company shall bear no responsibility for incidental, indirect, special, or future damages, or loss of profits.
The Company shall bear no responsibility whatsoever for any transaction, communication, dispute, or other matter arising between a Registered User and another Registered User or a third party in connection with the Service or the Company’s website.
Article 14 (Confidentiality)
Registered Users shall keep confidential any non-public information disclosed by the Company to them in connection with the Service, requiring confidential treatment, except with the Company’s prior written consent.
Article 15 (Handling of User Information)
The Company’s handling of a Registered User’s user information shall be governed separately by the Company’s Privacy Policy (https://japantaxes.com/privacy/), and the Registered User agrees to the Company’s handling of their user information in accordance with the Privacy Policy.
The Company may, at its discretion, use and disclose information and data provided to it by Registered Users as statistical information in a form that does not identify any individual, and the User shall raise no objection to this.
Article 16 (Changes to These Terms)
The Company may change these Terms. If the Company changes these Terms, it shall notify Registered Users of the content of the change. If, after such notice, a Registered User uses the Service or does not take the procedure to cancel their registration within the period specified by the Company, the Registered User shall be deemed to have agreed to the change.
Article 17 (Contact/Notice)
Inquiries and other communications or notices from Registered Users to the Company regarding the Service, notices regarding changes to these Terms, and other communications or notices from the Company to Registered Users shall be made in the manner specified by the Company.
Article 18 (Transfer of Status under the Service Agreement, etc.)
Registered Users may not assign, transfer, create security over, or otherwise dispose of their status under the Service Agreement, or their rights or obligations under these Terms, to any third party without the Company’s prior written consent.
If the Company transfers the business relating to the Service to another company, the Company may, in connection with such business transfer, transfer its status under the Service Agreement, its rights and obligations under these Terms, and the Registered User’s Registered Information and other customer information to the transferee of the business, and the Registered User agrees in advance to such transfer under this paragraph. The business transfer referred to in this paragraph includes not only an ordinary business transfer but also a company split or any other case in which the business is transferred.
Article 19 (Severability)
Even if any provision of these Terms, or part thereof, is determined to be invalid or unenforceable under the Consumer Contract Act or other laws and regulations, the remaining provisions of these Terms, and the remaining part of any provision so determined to be invalid or unenforceable, shall remain in full force and effect.
Article 20 (Governing Law and Jurisdiction)
These Terms and the Service Agreement shall be governed by the laws of Japan. You agree that the United Nations Convention on Contracts for the International Sale of Goods shall not apply, even if the sale of goods occurs in connection with the Service.
The Osaka District Court shall have exclusive jurisdiction as the court of first instance over any dispute arising from or in connection with these Terms or the Service Agreement.
[Established August 1, 2022]
[Revised November 26, 2022]
[Revised September 25, 2026]