Terms of Use – Tax Academy

These Terms of Use (hereinafter referred to as ‘these Terms’) specify the conditions for using the e-learning course ‘Tax Academy’ (hereinafter referred to as ‘this Course’) provided by PwC Tax Japan (hereinafter referred to as ‘the Firm’) to users who register (hereinafter referred to as ‘Users’). When using this Course, you must agree to these Terms after reviewing the full document in advance. Information about this Course is provided on the Tax Academy website (www.pwc.com/jp/tax-academy; hereinafter referred to as ‘this Website’).

Article 1 (Application)
These Terms apply to all matters concerning the use of this Course between Users and the Firm.

Article 2 (User registration)
User registration is completed when an applicant applies using the method specified by the Firm and the Firm approves the application.

The Firm may decide not to approve the application for user registration if it determines that any of the following reasons applies, and it shall not be obligated to disclose any of these reasons.

(1) If false information is provided during the application for user registration
(2) If the application is made by an individual who has previously violated these Terms
(3) In other cases where the Firm deems the application for registration inappropriate

The Firm will conduct prescribed independence confirmation procedures for prospective registrants due to auditor independence regulations. Please understand that, as a result, user registration may not be approved.

Article 3 (Management of registered email address, viewing URL and password)
Users are responsible for managing their registered email address (hereinafter referred to as ‘Registered Email Address’), viewing URL and password used with this Course.

Under no circumstances may Users transfer or lend their Registered Email Address, viewing URL or password to a third party. If the combination of the Registered Email Address and password matches the registered information and is used to log in to the viewing URL, the Firm will assume it is being used by the User who registered the email address.

Article 4 (Tuition fees and payment method)
Users shall pay the tuition fees set separately by the Firm and displayed on the Website by the method specified by the Firm as compensation for using this Course.

Article 5 (Use of the Course)
Users can use the various courses online for the purpose of these Terms and without violating these Terms, only for the period specified by the Firm.

Article 6 (Suspension of course provision)
The Firm may, at its discretion, suspend the provision of some or all of the courses on this Course. Users agree not to object to this, even if they become unable to take the Course.

Article 7 (Cancellation policy)
The Firm will not provide refunds for tuition fees paid for this Course.

Article 8 (Prohibited acts)
Users shall not engage in the following activities when using this Course:
(1) Violating laws or public order and morals
(2) Acts related to criminal activities
(3) Destroying or interfering with the functions of the Firm’s servers or networks
(4) Acts that may interfere with the operation of the Course and other business activities by the Firm.
(5) Acts of harassment, slander or other harassment or threats against the Firm’s officers or employees, or acts that interrupt their work as a result of such acts.
(6) Impersonating others to take the Course or allowing others to take the Course on their behalf
(7) Using another person’s Registered Email Address, password or viewing URL, or allowing another person to use one’s own
(8) Providing benefits directly or indirectly to antisocial forces in connection with this Course
(9) Infringing on copyrights related to this Course

• All copyrights included in the text, illustrations, logos, photos and other information provided by this Course belong to the Firm unless otherwise stated as third-party rights. All acts of copyright infringement, including infringement of third-party rights, are prohibited.
• Unauthorised reproduction, duplication or editing of the learning content provided in this Course (course materials and their recordings) is prohibited as it constitutes copyright infringement. Posting on external sites such as social media/blog articles also falls under copyright infringement.
  
  

(10) Other acts deemed inappropriate by the Firm

Article 9 (Suspension of course provision)
The Firm may suspend or interrupt all or part of this Course without prior notice to Users if it determines any of the following:

(1) It is necessary to perform maintenance or updates on the computer system related to this Course
(2) Provision becomes difficult due to force majeure, such as earthquakes, lightning, fire, power outages or other natural disasters
(3) Computer or communication line failure due to an accident
(4) It is required to restrict the provision of this Course due to applicable independence regulations or other legal rules, or if there is a possibility of this happening
(5) Other situations where the Firm determines the provision of the Course to be difficult

The Firm bears no responsibility for any disadvantage or damage suffered by Users or third parties due to the suspension or interruption of the Course provision for any reason.

Article 10 (Usage restrictions and registration cancellation)
The Firm may restrict Users’ access to all or part of the Course without prior notice and may cancel Users’ registration if:

(1) A violation of any of these Terms occurs
(2) False information is discovered in the registration details
(3) Required to restrict provision of this course with regard to the user in question due to applicable independence regulations or other legal rules, or the possibility arises
(4) Other cases where the Firm deems the use of this Course inappropriate

The Firm bears no responsibility for any damage incurred by Users due to actions taken by the Firm based on points 1 to 3 of this Article.

Article 11 (Disclaimer)
To ensure a comfortable experience using this Course, we recommend using the latest version of one of the following browsers:

• Google Chrome, Firefox, Safari, Microsoft Edge

We cannot guarantee normal functionality if used in other environments.

The Firm’s liability for non-performance is waived unless it is caused by the Firm’s intent or gross negligence.

The Firm assumes no responsibility for any transactions, communications or disputes that arise between Users and other users or third parties in relation to this Course. Users must exempt the Firm and its officers or employees from any disputes that arise with other users or third parties.

Article 12 (Changes to course content)
The Firm may change or discontinue the content of this Course without notice to the Users and shall not be responsible for any damages incurred by the Users as a result.

Article 13 (Changes to the terms of use)
The Firm may change or add to (hereinafter referred to as ‘changes, etc.’) the contents of these Terms at its discretion based on Article 548-4 of the Civil Code if:

(1) The changes, etc., conform to the general interests of the Users
(2) The changes, etc., do not contravene the purpose of the Users’ use and are reasonable considering the necessity, content appropriateness and other circumstances

The Firm will notify Users in advance within a reasonable period before the effective date of the revised Terms. Notification will be given by posting on the Firm’s website or by other appropriate methods, informing Users of the changes and their effective date. If a User uses this Course after the effective date of the revised Terms, the User is deemed to have agreed to the changes.

Article 14 (Exclusion of antisocial forces)
Users represent and warrant that:

(1) They are not part of an organised crime group or related organisations as defined by laws preventing illegal activities by organised crime group members and any other antisocial groups (hereinafter referred to as ‘antisocial forces’)
(2) They were not antisocial forces at any time
(3) They do not use antisocial forces or engage in equivalent acts
(4) They do not provide funds to antisocial forces or engage in equivalent acts
(5) They do not claim to be antisocial forces to tarnish the Firm’s reputation or credibility or engage in acts of business obstruction, unjust demands or equivalent acts
(6) They do not engage in any activity equivalent to items (1) through (5)

Article 15 (Notifications and communications)
Notifications and communications between Users and the Firm will be carried out by methods the Firm deems reasonable, such as by email, telephone or writing.

Article 16 (Prohibition of assignment of rights and obligations)
Without prior written consent from the Firm, Users cannot assign or offer as collateral their contractual position or their rights or obligations under these Terms to any third party.

Article 17 (Governing law and jurisdiction)
These Terms shall be interpreted in accordance with Japanese law.

If disputes arise in connection with this Course, the competent court with exclusive jurisdiction shall be the court governing the location of the Firm’s head office.

Notation based on the Act on Specified Commercial Transactions

1. Business organisation name: PwC Tax Japan
2. Representative: Jun Takashima
3. Location and telephone number: Otemachi One Tower, 1-2-1 Otemachi, Chiyoda-ku, Tokyo
   Telephone: +81-3-6257-0600
   
4. Contact information: jp_tax_seminar-mbx@pwc.com
5. Tuition fees and other information
   Please refer to the Website. The tuition fees and product prices displayed on the Website include total amounts reflecting consumption tax, etc. Tuition fees may change to reflect market fluctuations or improvements in course content quality. In such cases, tuition fees for courses already purchased by Users will not be affected by the price change.
6. Payment method and deadline
   Bank transfer
   An invoice will be sent after registration is complete.
   Please transfer the amount to the designated account within 30 days after receiving the invoice.
   Users are responsible for bank transfer fees.
7. Timing of course guide delivery and course expiration
   Users can begin the Course after receiving the course guide (login ID and password for the viewing platform) via email from the Firm. The course expiration is generally six months after the start of viewing.
8. Cancellation deadline
   Please refer to Article 7 of the User Terms.
9. Required fees other than the tuition
   No additional fees other than tuition are required.

1 July 2025