TAX REFUND JAPAN Service Terms of Use

TAX REFUND JAPAN Service Terms of Use

These terms of use (hereinafter referred to as the "Terms") stipulate the conditions regarding the use of the "TAX REFUND JAPAN" service (hereinafter referred to as the "Service") provided by Digital Wallet Corporation (hereinafter referred to as the "Company") in connection with tax exemption applications made by customers to customs. Customers shall apply for the use of the Service upon agreeing to these Terms and the Privacy Policy.

Article 1 (Definitions)

The definitions of the terms used in these Terms are as follows:

  1. "Customer": An individual who uses the Service and satisfies the qualifications set forth in Article 4 of these Terms.

  2. "Account": A temporary identifier registered by the Customer with the Company to manage the mandate for collection related to the tax exemption application and the receipt and remittance (payout) of the tax refund.

  3. ”Tax Refund": The amount equivalent to the confirmed tax-free amount received by the Company from a tax-free shop based on the mandate for collection from the Customer.

  4. "Confirmed Tax-Free Amount": The amount declared to customs by the Customer upon departure from Japan and approved, or deemed to have been approved.

  5. "Tax-Free Shop": A store permitted by the competent tax office as an export goods sales office.

  6. "Payout Amount": The amount obtained by deducting predetermined fees from the received tax refund.

  7. "Fees": Account opening and maintenance fees, exchange fees, remittance system usage fees, and other related expenses (as specified in the Exhibit).

  8. "Approved Transmission Operator": A system operator that immediately provides purchase record information at tax-free shops to the Commissioner of the National Tax Agency electromagnetically. It may also serve as a company providing apps, etc., related to the Service to the Customer.

  9. "Outsourcee": A company to which the Company outsources a part of the remittance business. Among them, overseas banks, etc., that conclude contracts detailing continuous or repeated exchange transactions with foreign visitors to Japan who are the recipients and bear obligations to said foreign visitors are referred to as "Overseas Partners."

  10. "Customs Confirmation Information": Information on the confirmed tax-free amount provided from the tax-free sales management system of the National Tax Agency.

  11. "Right to Claim Refund": The right held by the Customer against the tax-free shop to receive the refund (payment) of the confirmed tax-free amount.

  12. "Mandate for Collection": The mandate given by the Customer to the Company for the receipt (collection) of funds related to the right to claim the refund and the remittance of the received funds.

Article 2 (Application of the Terms)

  1. These Terms shall apply to Customers who apply to the Company for the registration of an account dedicated to the delivery of tax refunds and wish to be provided with the Service.

  2. These Terms shall apply to the amount of the tax refund applied for by the Customer, within the confirmed tax-free amount, that has been confirmed to have arrived at the account from the tax-free shop.

Article 3 (Important Notices)

  1. The Company provides the Service to Customers as a Type II Funds Transfer Service Provider (Director-General of the Kanto Local Finance Bureau No. 00044) under the Payment Services Act (Act No. 59 of 2009; hereinafter referred to as the "Payment Services Act").

  2. The Service is not an exchange transaction performed by a bank, etc.

  3. The Service does not accept deposits, savings, or installment savings, etc. (meaning installment savings, etc. prescribed in Article 2, Paragraph 4 of the Banking Act).

  4. The Service is not subject to the payment of insurance money under Article 53 of the Deposit Insurance Act (Act No. 34 of 1971) or the Act on the Reorganization of the Credit Business by the Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Act, etc.

  5. In accordance with Article 43 of the Payment Services Act, to protect the obligation to refund the Customer's tax refund, the Company takes the following measures regarding the performance guarantee deposit equal to or greater than the amount prescribed by the said Act:
       (a) Deposit with the Tokyo Legal Affairs Bureau
       (b) Conclusion of performance guarantee deposit conservation agreements with Sumitomo Mitsui Banking Corporation, The Higashi-Nippon Bank, Limited, and Aozora Bank, Ltd.
       (c) Conclusion of a performance guarantee deposit trust agreement with JSF Trust and Banking Co., Ltd.

  6. In the procedure for exercising rights concerning the performance guarantee deposit under Article 59 of the Payment Services Act, the right to receive the refund belongs to the Customer from the time the Company receives the tax refund in the Customer's account until the Customer receives the Payout Amount (in the case of a transfer to the Customer's bank account, etc., until the transfer is executed). However, if the remittance of such Payout Amount is executed directly from the tax-free shop's Digital Wallet account to the Customer's bank account, etc. overseas, the tax-free shop becomes the remitter, so the right concerning the performance guarantee deposit belongs to the tax-free shop and such right does not transfer to the Customer. Furthermore, if the Customer has concluded a contract detailing continuous or repeated exchange transactions with an overseas funds transfer service provider (Outsourcee), and the Outsourcee bears an obligation to the Customer as the recipient, the right to receive the refund belongs to the remitter until the Company transfers the funds to the Outsourcee.

  7. The maximum remittance amount per transaction through the Service shall be 1,000,000 yen or less based on the Payment Services Act. Restrictions on remittances shall be as stipulated in Article 9.

Article 4 (Eligibility for Use)

  1. The Service may only be used by individuals eligible for tax-free purchases who meet the requirements for non-residents prescribed in Article 6, Paragraph 1, Item 6 (Definitions) of the Foreign Exchange and Foreign Trade Act and who have lawfully entered and are staying in Japan in accordance with Japan's immigration control-related laws and regulations, etc.

  2. The Service may be used by those approved by the Company's prescribed screening, including confirmation at the time of transaction based on related laws and regulations.

  3. The Customer shall agree that the Company may acquire and store the account registration information specified in Article 5, provide it to third parties as necessary for remittance, and perform disclosure obligations to external auditors and public authorities.

  4. The Customer must be at least 18 years of age at the time of the tax exemption application. If the Customer is under 18 years of age, the separate confirmation of the transaction and consent for remittance by their legal representative or person in parental authority are required.

Article 5 (Confirmation at the Time of Transaction)

  1. The Customer shall register their account information and apply for remittance through the app, etc., after agreeing to these Terms. Such registration also serves as a reservation for the application for the mandate for collection specified in Article 6, and this does not grant the Customer the right to demand that the Company execute exchange transactions. The Company accepts the Customer's application for the mandate for collection (hereinafter referred to as the "Refund Request") subject to the condition precedent that the Company confirms the customs confirmation information and the corresponding receipt of funds from the tax-free shop.

  2. The Customer shall provide the following account information to the Company:
       a) Identity verification information (name, nationality, date of birth, gender, address, occupation, passport number, passport face information, facial image information, landing permission information, etc.)
       b) Remittance method, amount of funds to be transferred, date or deadline for transferring funds, destination of funds transfer (hereinafter referred to as the "Remittance Instruction")
       c) Contact information (email address, telephone number, etc.)
       d) Tax exemption application information (including purchase record information of tax-free goods)
       e) Additional information deemed necessary by the Company for compliance with laws and regulations
       f) Whether the Customer or their family member falls under Politically Exposed Persons (PEPs)

  3. If there are any changes or errors in the provided information, the Customer shall promptly notify the Company without delay.

Article 6 (Formation of Service Use Contract)

  1. The Customer shall apply to the Company over the Internet for the registration of a single-use, ad hoc identifier solely for the purpose of receiving and processing the remittance of the tax refund (hereinafter referred to as the "Account"), and the Company shall accept this in accordance with these Terms. The registration of the Account is not the opening of a bank account, etc., and does not grant the Customer the right to deposit funds or repeatedly use exchange transactions. The Service use contract becomes effective when the confirmed tax-free amount related to the Customer's tax exemption application arrives at the account designated by the Company from the tax-free shop (contract subject to a condition precedent).

  2. After the Service use contract becomes effective, the Company receives funds equivalent to the confirmed tax-free amount from the tax-free shop based on the Customer's mandate for collection. Through such receipt, the Customer's right to claim the refund against the tax-free shop is extinguished to the extent of the received amount. The Company's obligation to remit arises subject to the receipt of the said funds, and the Company executes the remittance procedure for the Payout Amount pertaining to the received funds to the registered remittance destination.

  3. Under the Service, the Customer may not voluntarily deposit funds or accept funds from any third party other than the tax-free shop listed on the purchase record information.

Article 7 (Receipt and Remittance of Tax Refund)

  1. 1. The tax-free shop or the Approved Transmission Operator linked with the relevant system will, upon the Company's request, transfer and deposit the tax refund (in Japanese Yen) into the account designated by the Company.

  2. Based on the Remittance Instruction registered by the Customer, the Company will convert the Payout Amount into the local currency of the Customer's country of residence.

  3. The exchange rate will be the Company's proprietary applicable TTS rate based on the exchange rates provided by credit card companies, mobile wallet companies, banks, Reuters, or Japanese financial institutions (Telegraphic Transfer Selling (TTS) rate).

  4. The exchange rate may be changed one or more times during the day depending on the trends of the Japanese Yen against foreign currencies, exchange rate information from overseas funds transfer service providers and banks, exchange rate information provided by Reuters and Japanese financial institutions, and exchange rates presented by competitors.

  5. The exchange risk associated with exchange rate fluctuations shall be borne by the Customer.

  6. The remittance method shall be by transfer to the recipient's bank account, or by cash payout of the remittance funds upon the recipient presenting a reference number notified by the Company to the Customer at the counter of an overseas funds transfer service provider, its handling store, or a bank (depending on the handling store, identification may be required). In addition, where permitted in the recipient's locating country, the payout may be made by charging (depositing into) a credit card or prepaid card held by the recipient, and charging (depositing into) a mobile wallet.

  7. The standard fulfillment time for remittance shall be within 24 hours after the Service use contract becomes effective (except in cases where standard remittance cannot be performed due to regulations, etc. on the receiving country's side).

  8. Regarding exchange transactions, the Company will not issue certificates or other documents (such as exchange certificates) that represent the right to the obligation.

Article 8 (Fees)

  1. The related expenses and usage fees of the Service shall be as stated in the Exhibit.

  2. The usage fees shall be immediately deducted by the Company from the tax refund received from the tax-free shop.

Article 9 (Restrictions on Remittance)

  1. The maximum remittance amount per remittance transaction shall be 1,000,000 yen.

  2. If the amount of a single remittance transaction exceeds 100,000 yen, the Customer is required to present an official identity verification document (such as a driver's license or national ID card) showing their address in their country of residence at the tax-free shop counter and send the image to the Company. When the Company deems it necessary, it may request the submission of similar documents even for a mandate for collection of 100,000 yen or less.

  3. Restrictions below the maximum amount set forth in the preceding paragraph, restrictions on the number of remittances and/or the total amount within a certain period may be imposed due to the laws and regulations of the destination country, etc., or the rules of the receiving account, etc. The Customer agrees to comply with these restrictions when applying for the mandate for collection to the Company.

  4. The Company may individually confirm the Remittance Instruction from the Customer based on these Terms using the registered email, etc. In such cases, the Customer shall promptly respond to the Company.

Article 10 (Obligations of the Customer)

In using the Service, the Customer shall comply with the following items:

  1. Provide true and accurate information.

  2. Do not use the Service for illegal purposes.

  3. Comply with laws, regulations, and these Terms.

  4. Implement tax-free purchase transactions, such as refund claims or returns to tax-free shops, entirely at their own responsibility and expense.

Article 11 (Exemption of the Company)

The Company will not provide the Service if any of the following items apply. In this case, the Company shall not be liable for any damages resulting from not conducting the transaction, unless there is willful misconduct or gross negligence on the part of the Company.

  1. Damages caused by unavoidable circumstances such as disasters, incidents, wars, accidents during transportation, restrictions by laws and regulations, etc., or measures by public authorities such as governments or courts.

  2. Damages caused by failures in terminals, communication lines, computers, etc., or resulting garbled telegraphs, errors, omissions, etc., that occurred despite the Company having taken reasonable safety measures.

  3. Damages caused by the related financial institutions, etc. handling the transaction in accordance with the customs of the locating country or the prescribed procedures of the related financial institutions, etc., or damages caused by reasons attributable to the related financial institutions, etc., excluding the Company.

  4. Damages caused by reasons attributable to the remittance requester, such as a discrepancy in the recipient's name.

  5. Damages related to the underlying cause of the remittance between the remittance requester and the recipient or a third party.

  6. Damages that occurred before the receipt of a notification concerning the use of the adult guardianship system.

  7. Other damages caused by reasons other than those attributable to the Company.

  8. Damages resulting from the acts of the user's cohabitants, family members, relatives, etc.

  9. Damages resulting from the user, etc., giving a false explanation to the Company regarding the facts concerning the said loss.

  10. Cases where there is no deposit from the tax-free shop.

  11. Cases where the user attempts to remit unjust profits obtained through crimes, etc., attempts to receive a tax refund from product purchases made using such profits, or is suspected of doing so.

  12. Cases where the fee for the relevant remittance is not paid.

  13. Cases where the transaction falls under those specified in Article 12, etc., of the Order for Enforcement of the Act on Prevention of Transfer of Criminal Proceeds (remittance to residents of specified countries or to specified countries, foreign PEPs, targets of economic sanctions or asset freezing, spoofing/forged documents, etc.), and the contract cannot be performed.

Article 12 (Limitation of Liability)

  1. In providing the Service, except as otherwise provided by Japanese law, the Company and its partners shall not be liable, under any circumstances, for delays, non-delivery, non-payment, or underpayment of the Service for damages exceeding the remittance amount paid by the Customer. In addition, the Company and its partners shall not bear any liability for delays, non-delivery, non-payment, or underpayment caused by reasons beyond the Company's control, such as those arising from local laws, except in cases of willful misconduct or gross negligence by the Company and its partners. In no event shall the Company and its partners be liable for incidental, indirect, or consequential damages.

  2. Furthermore, the Company shall not be liable for damages stipulated in the following items:
       (1) Damages caused by fluctuations in exchange rates and interest rates.
       (2) Damages caused by failures in terminals, communication lines, computers, etc., or resulting garbled telegraphs, errors, omissions, etc., that occurred despite the Company having taken reasonable safety measures.
       (3) Damages caused by the related financial institutions, etc. handling the transaction in accordance with the customs of the locating country or the prescribed procedures of the related financial institutions, etc., or damages caused by reasons attributable to the related financial institutions, etc., excluding the Company.
       (4) Other damages caused by reasons other than those attributable to the Company.

Article 13 (Handling of Undelivered Remittance Funds)

  1. If the remittance is not completed due to an error in the designated destination information, receiving restrictions by the payee, local laws and regulations, circumstances of the receiving business operator, or other reasons not attributable to the Company (when deposits or charges cannot be made to the remittance destination such as the Customer's designated personal account), the Company will retain the said amount in accordance with the procedures set forth in the following paragraph and Paragraph 3, and will contact the Customer's registered email address.

  2. The Customer may change the designation, request payment again, or specify another receiving method within the period prescribed by the Company.

  3. If the Customer cannot be contacted, or if no redesignation is made and 120 days have passed from the day following the departure date, the Customer shall be deemed to have waived the right to claim the refund and the right to receive the refund. The Company may appropriate the relevant funds to out-of-pocket expenses borne by the Company within the scope of the law, or process them by deposit or other appropriate methods.

  4. Reasonable expenses required for the processing in the preceding paragraph and the management and refunding of funds based on this Article may be deducted from the relevant funds.

  5. If the Account balance is less than the refund fee, the Company may complete the settlement by appropriating the balance to the said fee.

Article 14 (Handling of Personal Information)

  1. The Company may provide personal information or transaction-related information obtained from the Customer (hereinafter referred to as "Personal Information") to the Company's head and branch offices, subsidiaries, affiliated companies, agents, or outsourcees such as partnered financial institutions (including those located overseas) within the scope necessary for the preservation and management of Personal Information and other business execution of the Company related to the provision of the Service.

  2. If the Company is required to submit customer information by laws and regulations, judicial proceedings, other legal proceedings, or requests from government agencies, the Company may comply with such requests.

  3. In addition to this Article, the handling of Personal Information shall comply with the Company's "Privacy Policy," the "TAX REFUND JAPAN Privacy Policy," and the Guidelines on the Protection of Personal Information in the Financial Sector.

  4. The Company's "Privacy Policy" and the "TAX REFUND JAPAN Privacy Policy" will be posted on the Company's website.

Article 15 (Efforts Regarding AML/CFT and Economic Sanctions Violation Risks)

  1. The Company takes necessary confirmation, inquiries, transaction restrictions, additional confirmation, and other measures to prevent money laundering and terrorist financing (AML/CFT) and for economic sanctions violation risk measures.

  2. In using the Service, the Customer represents and warrants that they do not fall under anti-social forces and affirms that they will not be involved in money laundering, terrorist financing, economic sanctions violations, or other criminal acts.

  3. If the Company deems it necessary from the perspective of AML/CFT and economic sanctions violation risks, the Company may request additional information provision from the Customer. The Customer shall cooperate with this.

  4. The Company's "Policies on Anti-Money Laundering/Countering the Financing of Terrorism and Compliance with Economic Sanctions Regulations" will be posted on the Company's website.

  5. If the Customer does not meet, or is suspected of not meeting, the qualifications for use specified in Article 4, or fails to cooperate with the confirmation and inquiries based on this Article, the Company may refuse the acceptance of the application, suspend or not execute the remittance, suspend the use, or cancel the contract, and may notify and report to the relevant authorities in accordance with laws and regulations. Funds in this case will be appropriately processed in accordance with laws and regulations.

Article 16 (Prohibition of Resale and Pledge)

  1. The Customer confirms that the tax refund received through the Service relates to the purchase of goods not intended for personal consumption within Japan, and affirms that the purchase is not for the purpose of resale.

  2. The Customer pledges to take the tax-exempt goods directly out of Japan and shall not consume, transfer, or dispose of them within Japan. If the Customer violates this Article or is suspected of doing so, the Company may notify or report to the relevant authorities (National Tax Agency, Customs, Police, etc.).

Article 17 (Amendment of the Terms)

  1. The Company may amend these Terms at any time.

  2. Amendments to the Terms shall become effective by notifying on the Company's website or app.

Article 18 (Governing Law and Agreed Jurisdiction)

  1. The governing law of these Terms shall be Japanese law.

  2. Regarding disputes related to the Service, the Tokyo District Court shall be the exclusive agreed court of jurisdiction in the first instance.

Article 19 (User Protection)

  1. The Company will appropriately manage the Customer's funds and take measures to prevent unauthorized use.

  2. If the Customer has any questions or complaints regarding the use of the Service, they may contact the Company through the app provided by the tax-free shop or the Approved Transmission Operator, or through the Company's website.

  3. The Company will endeavor to respond appropriately to inquiries from Customers within a reasonable period.

  4. To ensure the safety and reliability of the Service, the Company will not, in principle, respond to inquiries from persons other than the Customer themselves.

  5. The complaint processing measures and dispute resolution measures specified in the Payment Services Act are as follows:
       - Complaint Processing Measures:
    　・Japan Payment Service Association,　Phone: 03-3556-6261
       - Dispute Resolution Measures:
       ・ Tokyo Bar Association Dispute Resolution Center, Phone: 03-3581-0031
       ・ Dai-ichi Tokyo Bar Association Arbitration Center, Phone: 03-3595-8588
       ・ Daini Tokyo Bar Association Arbitration Center, Phone: 03-3581-2249

Article 20 (Related Laws and Regulations)

The Service is provided in compliance with the following laws and regulations:

  1. Payment Services Act (Act No. 59 of 2009)

  2. Act on Prevention of Transfer of Criminal Proceeds (Act No. 22 of 2007)

  3. Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949)

  4. Consumption Tax Act (Act No. 108 of 1988)

  5. Act on the Protection of Personal Information (Act No. 57 of 2003)

  6. Other related laws and regulations

Article 21 (Miscellaneous)

The Customer must strictly manage the personal identification number (password) registered on the app or website so that it is not known to a third party. The Company, its partners, related financial institutions, police, or any other third party will absolutely never ask for your password by phone, email, or other means. The Company shall not be held liable for any loss, damage, or expenses incurred as a result of the password becoming known to a third party, except in cases of willful misconduct or gross negligence by the Company.

Article 22 (Prevalence of Japanese Version)

In the event of any inconsistency or discrepancy between the Japanese version of these Terms and any other language version including English, the Japanese version shall prevail and have controlling effect. Translated versions are provided for convenience, and the Customer acknowledges that the Japanese version is the official and legally binding document.

Related Costs and Usage Fees for this Service

Reference

Fee Item

Fee Item

Fee (Amount or Rate)

Fee (Amount or Rate)

1

Account Opening Fee

Included in 4 below

Included in 4 below

2

Account Maintenance Fee

Included in 4 below

Included in 4 below

3

System Usage Fee for Domestic Remittance (Account Transfer)

Included in 4 below

Included in 4 below

4

System Usage Fee for Remittance Transaction

Per remittance request:
0% to 20% of the JPY remittance amount

5

Inquiry Fee Related to Remittance Transactions

Actual cost borne (However, it does not occur unless there are special circumstances)

6

Remittance Detail Change Fee

Actual cost borne

7

Reversal Fee

Reversal Fee

Actual cost borne

Date of Last Revision: August 4, 2026