These terms of use (hereinafter referred to as “this agreement”) set forth the conditions for providing this service and the rights and obligations of registered users. In order to use this service, it is necessary to read the entire text of this agreement and agree to this agreement.

Article 1 (Application)

1. The purpose of this agreement is to stipulate the conditions for providing this service and the relationship of rights and obligations between us and registered users regarding the use of this service. Applies to relationships.
2. The rules regarding the use of this service ( https://www.japantaxes.com/tos ) posted by the Company, etc. on the website of the Company , etc. shall form part of these Terms.
3. In the event that the content of these Terms differs from the rules in the preceding paragraph or other explanations of the Service other than these Terms, the terms of these Terms shall take precedence.

Article 2 (Definition)

The following terms used in these Terms shall have the respective meanings set forth below.

1. “Service Agreement” means the agreement for use of the Service concluded between the Terms and the Company, etc. and the Registered User.
2. “Intellectual property rights” means copyrights, patent rights, utility model rights, design rights, trademark rights and other intellectual property rights (rights to acquire those rights or apply for registration etc. for those rights) includes.).
3. “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.
4. “Company” means Senmusubi LLC.
5. “Our website” means the website operated by our company whose domain is “10musubi.com” (regardless of the reason, if the domain or content of our website is (including later websites).
6. “Registered User” means an individual or legal entity who has been registered as a user of the Service pursuant to Article 3 (Registration).
7. “This service” means the service named “Tenmusubi Tax Accountant Office” provided by our company (if the name or content of the service is changed for any reason, it includes the service after the change. ).

Article 3 (Registration)

1. A person who wishes to use this service (hereinafter referred to as “Registration Applicant”) agrees to comply with these Terms and must provide certain information specified by the Company (hereinafter referred to as “Registration Matters”). by providing it to the Company in a manner specified by the Company, you can apply to the Company for registration of use of the Service.
2. In accordance with our company’s standards, we will determine whether or not to register the registration applicant (hereinafter referred to as “registration applicant”) who applied for registration based on paragraph 1, and if we approve the registration The registration applicant will be notified to that effect. Registration as a Registered User of the Registration Applicant shall be deemed to have been completed upon the Company’s notification of this paragraph.
3. Upon completion of the registration stipulated in the preceding paragraph, a service usage agreement will be established between the Registered User and the Company, and the Registered User will be able to use the Service in accordance with these Terms.
4. We may refuse registration or re-registration if the registration applicant falls under any of the following items, and we are not obligated to disclose the reason.
   1. If there is any falsehood, error or omission in all or part of the registered information provided to the Company.
   2. When the consent of a minor, an adult ward, a person under curatorship or an assistant has not been obtained;
   3. Anti-social forces, etc. (meaning organized crime groups, gang members, right-wing groups, anti-social forces, and other similar entities; the same shall apply hereinafter), or maintaining anti-social forces, etc. through funding or other means; When the Company determines that it is necessary to have some sort of interaction or involvement with anti-social forces, etc., such as cooperating or participating in the operation or management.
   4. If the Company determines that the applicant has violated a contract with the Company in the past or is related to such person.
   5. If you have received the measures specified in Article 10
   6. In addition, when the Company determines that registration is not appropriate

Article 4 (Changes to Registered Matters)

If there is any change in the registered information, the Registered User shall notify the Company of the change without delay by the method specified by the Company.

Article 5 (Management of passwords and user IDs)

1. Registered users shall properly manage and store passwords and user IDs related to this service at their own responsibility, and shall not allow third parties to use them, or lend, transfer, change names, sell, etc. shall be
2. Responsibility for damages caused by insufficient management of passwords or user IDs, errors in terms of use, use by third parties, etc. shall be borne by registered users, and the Company shall not be held responsible.

Article 6 (Fees and payment method)

1. The Registered User shall pay to the Company the usage fee separately determined by the Company and displayed on the Company’s website as consideration for the use of the Service by the method designated by the Company.
2. If the Registered User delays payment of the usage fee, the Registered User shall pay the Company delay damages at a rate of 14.6% per year.

Article 7 (Prohibitions)

When using the Service, Registered Users shall not engage in any act that falls under any of the following items or any act that the Company determines to fall under any of the items below.

1. Acts in violation of laws or acts related to criminal acts
2. Fraudulent or threatening behavior against the Company, other users of the Service, or other third parties;
3. Acts contrary to public order and morals
4. 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
5. Sending information to the Company or other users of the Service through the Service that falls under, or that the Company determines to fall under, any of the following:
   • Information containing excessively violent or cruel expressions
   • Information containing computer viruses or other harmful computer programs
   • Information that contains 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 that includes expressions that encourage suicide or self-harm
   • Information that includes expressions that encourage the inappropriate use of drugs
   • Information containing anti-social expressions
   • Information requesting dissemination of information to third parties such as chain mail
   • Information that contains expressions that make others feel uncomfortable
   • Information for the purpose of meeting strangers of the opposite sex
6. Acts of accessing or attempting unauthorized access to the network or system of the Service;
7. Acts that may interfere with the operation of this service
8. Acts of illegally accessing or attempting to illegally access our network or system, etc.
9. act of becoming a third party
10. Acts of using the ID or password of another user of this service
11. Promotion, advertisement, solicitation, or sales activities on the Service without prior approval from the Company
12. Collection of information about other users of the Service
13. Actions that cause disadvantage, damage, or discomfort to the Company, other users of the Service, or other third parties
14. Acts that violate the rules regarding the use of this service posted on our website (https://www.10musubi.com/tos)
15. Giving benefits to antisocial forces, etc.
16. Acts aimed at meeting strangers of the opposite sex
17. Acts that directly or indirectly cause or facilitate the acts of the preceding items
18. Other acts that the Company deems inappropriate

Article 8 (Suspension of the Service, etc.)

1. The Company may suspend or suspend the provision of all or part of the Service without prior notice to Registered Users if any of the following apply.
   1. In the case of urgent inspection or maintenance of the computer system related to this service
   2. When the computer, communication line, etc. stops by itself
   3. If the service cannot be operated due to force majeure such as earthquake, lightning strike, fire, wind and flood damage, power failure, natural disaster, etc.
   4. In addition, when the Company determines that suspension or interruption is necessary
2. We are not responsible for any damages caused to registered users based on measures taken by us based on Honjo.

Article 9 (Attribution of rights)

1. All intellectual property rights related to our website and this service belong to our company or those who have granted licenses to us, and the license to use this service based on this agreement is It does not imply any license to use the intellectual property rights of those who license us.
2. The Registered User shall represent to the Company that he or she has the legal rights to post or otherwise transmit the Posted Data, and that the Posted Data does not infringe the rights of any third party. , shall be guaranteed.
3. The Registered User grants to 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. In addition, for other registered users, an exclusive license for using, reproducing, distributing, creating derivative works, displaying and executing posted data posted or otherwise transmitted by users using this service Grant
4. Registered users agree not to exercise the moral rights of authors against the Company and persons who have inherited or have been granted rights from the Company.

Article 10 (Cancellation of registration, etc.)

1. If a Registered User falls under any of the following items, the Company may delete posted data or temporarily suspend the use of the Service by the Registered User without prior notice or demand. or cancel your registration as a Registered User or cancel the Service Use Agreement.
   1. In case of violation of any provision of these Terms
   2. If it turns out that there is a false fact in the registered items
   3. In the event that payment is suspended or becomes insolvent, or there is a petition for the commencement of bankruptcy proceedings, civil rehabilitation proceedings, corporate reorganization proceedings, special liquidation, or similar proceedings.
   4. If the Service has not been used for 6 months or more
   5. When there is no response for 14 days or more to inquiries from the Company or other communications requesting an answer
   6. If it falls under each item of Article 3, Paragraph 4
   7. In addition, if the Company determines that the use of this service, registration as a registered user, or continuation of the service use contract is not appropriate.
2. If any of the items in the preceding paragraph applies, the Registered User will naturally lose the profit on time for all debts owed to the Company, and must immediately pay all debts to the Company. not.
3. We are not responsible for any damages caused to registered users due to our actions based on Honjo.

Article 11 (Withdrawal)

1. A Registered User may withdraw from the Service and cancel his or her registration as a Registered User by notifying the Company in the manner prescribed by the Company.
2. Upon withdrawal, if there are any debts owed to the Company, the Registered User will naturally lose the benefit of time for all debts owed to the Company, and immediately pay all debts to the Company. must be done.
3. The handling of user information after withdrawal shall comply with the provisions of Article 15.

Article 12 (Modification and Termination of Contents of the Service)

1. The Company may change the content of the Service or terminate the provision of the Service at its own convenience. If the Company terminates the provision of the Service, the Company shall notify registered users in advance.
2. The Company shall not be liable for any damages caused to registered users based on the measures taken by the Company under this section.

Article 13 (Disclaimer and Disclaimer of Warranty)

1. The Company shall ensure that the Service conforms to the specific purpose of the Registered User, that it has the expected functions, commercial value, accuracy and usefulness, and that the use of the Service by the Registered User is subject to laws and regulations applicable to the Registered User. We do not guarantee that it will comply with the internal rules of industry associations and that there will be no defects.
2. Regarding information posted on blogs, YouTube, etc., it is a confirmation of the tax system at the time of creation, and may not be the latest information. Also, please make the final decision at your own risk.
3. The Company may suspend, suspend, terminate, disable or change the provision of the Service by the Company, delete or lose messages or information sent by the Registered User, cancel the registration of the Registered User, or register by using the Service. We are not responsible for any loss of data, equipment failure or damage, or any other damages incurred by registered users in relation to this service (hereinafter referred to as “user damages”).
4. Even if the Company is responsible for any reason, the Company shall not be liable for damages to the User exceeding the amount paid by the Registered User to the Company in the past six months. We shall not be liable for any damages, indirect damages, special damages, future damages, or loss of profits.
5. The Company shall not be held responsible for any transactions, communications, disputes, etc. that arise between a registered user and a registered user or a third party in relation to this service or our website.

Article 14 (Confidentiality)

A Registered User shall handle confidentially any non-public information disclosed by the Company to the Registered User in connection with the Service with the exception of the prior written consent of the Company. Masu.

Article 15 (Handling of User Information)

1. The handling of user information of registered users by the Company shall be in accordance with the provisions of the Company’s separate privacy policy (https://10musubi.com/privacy/). I agree to the handling.
2. The Company may, at its discretion, use and disclose information, data, etc. provided to the Company by Registered Users as statistical information in a form that cannot identify an individual, and the User shall not be held responsible for this. shall not be chanted.

Article 16 (Changes to these Terms, etc.)

We reserve the right to change these Terms. In the event of any change to these Terms, the Company shall notify the Registered User of the content of the change, and after the notification of the content of the change, if the Registered User uses the Service or cancels the registration within the period specified by the Company. If the registered user does not take the necessary procedures, the registered user shall be deemed to have agreed to the changes to these Terms.

Article 17 (Contact/Notice)

Inquiries regarding the Service and other communications or notices from Registered Users to the Company, notifications regarding changes to these Terms, and other communications or notices from the Company to Registered Users shall be made in accordance with the methods stipulated by the Company.

Article 18 (Transfer, etc. of Status in Use Contract)

1. Registered users may not assign, transfer, set collateral, or otherwise dispose of their status under the contract of use or their rights or obligations under these Terms to a third party without the prior written consent of the Company.
2. In the event that the Company transfers the business related to this service to another company, the Company shall transfer the status of the service contract, the rights and obligations under the Terms, the registered user registration items and other customer information with the business place. The Registered User shall be deemed to have agreed in advance to such transfer in accordance with this section. In addition, the business transfer stipulated in this section shall include not only ordinary business transfer, but also all cases of company split and other business transfers.

Article 19 (Severability)

Even if any provision or part of these Terms is determined to be invalid or unenforceable under the Consumer Contract Act or other laws and regulations, the remaining provisions and parts of these Terms are invalid or unenforceable. The remainder of the provisions so determined shall continue in full force and effect.

Article 20 (Governing Law and Court of Jurisdiction)

1. The governing law of this agreement and the service use contract shall be the law of Japan. You agree to exclude the application of the United Nations Convention on Contracts for the International Sale of Goods even if goods are sold in this service.
2. The Osaka District Court shall be the exclusive jurisdictional court of first instance for all disputes arising from or related to these Terms or the Service Use Agreement.

[Established August 1, 2022]
[Revised November 26, 2022]