We, PwC Tax Japan, PwC Outsourcing Services LLC, PwC Labor and Social Security Attorney Corporation and PricewaterhouseCoopers WMS Pte. Ltd. (hereinafter collectively “PwC Tax Japan Group”), will protect personal information with high level of care required to Certified Tax accountant, in compliance with the privacy rules on the protection of personal information, including relevant guidelines thereto.
In addition to above, PwC Tax Japan group will protect client confidentiality in compliant with laws, regulations regarding confidential obligation, like Section 38 and 54 of Zeirishi-Act, and contractual obligations, in accordance with below principle presented herein.
Please note that when we mention to “personal information”, it doesn’t include “specified personal information”.
- Principle on acquisition and use of information
- Notification to relevant parties: Acquisition of personal information or specified personal information is conducted with publication of the purpose of use by ways allowed by applicable laws and regulations. However, in case that such information is acquired directly from the party who is owner of the information by written notice or by means which correspond to written notice, purpose of use should be specified and notified with type of information to be acquired.
- Personal information and client confidentiality shall be acquired and used only when i) it is allowed by laws and regulations ii) it is necessary for provision of services by PwC.
PwC Tax Japan will protect personal information and client confidentiality in compliance with laws and regulations which are mentioned above herein, code of conduct and professional standards applied to the specialists of PwC Tax Japan.
- Purpose of use and acquisition of specified personal information
Use and acquisition of specified information of clients, counterparty of transaction and employee could be possible by law, only for the purpose mentioned hereinafter, to the extent it is related with the purpose of the services provided by PwC Tax Japan group.
Please note that “affair” means a series of action: acquisition, custody, submission to local authorities and deletion/destruction.
(1) Affair of withholding tax
(2) Affairs of preparation of the “Declaration of Dependents' Exemption for Salary Earners” and the Insurance Premium Deductions for Salaried Personnel and Special Spouse Deduction for Salaried Personnel”
(3) Affairs related to preparation of individual income tax declaration form
(4) Affairs related to residential tax
(5) Affairs of preparation of application, notification, and declaration forms related to asset-formation housing and pension savings
(6) Affairs related to employment insurance
(7) Affairs related to health insurance and employment pension insurance
(8) Affairs of notification of the third insured person of national pension
(9) Affairs of preparation of “Payment Report of Fees, Charges, Rewards or so”
(10) Affairs of preparation of “Payment Report of Real Estate Usage Charge or so”
(11) Affairs of preparation of “Payment Report of Real Estate Purchase Price for Transfer or so”
(12) Affairs of preparation of “Payment Report of Distribution and Base Interest of Dividend and Surplus”
(13) Any affairs related to (1) to (12) above
- Provision of information to a third party
We will provide personal information or client confidentiality only when prior consent is obtained by relevant party or client. PwC will explain kind of information to be provided, person receive and use the information, purpose of use or the place in which such information is used, upon request by relevant party or client. Please note that specified personal information shall not be provided to a third party unless applicable provisions in laws and regulations allow.
- Shared use of information
Personal information collected may be shared and used within the scope of the above purpose of use of personal information (please see I - 2) , by member firms of the PwC Global Network if this is required to conduct our business or for the provision or improvement of global services by the PwC Global Network.
Personal information to be shared and used will be as follows. Personal information may be provided to PwC member firms in writing, via email or in electronic form.
- Name, age, address, telephone number, fax number, email address, workplace, department, job title.
- Matters relating to inquiries or services to be provided.
- Matters contributing to the provision or improvement of global services by the PwC Global Network.
Specific personal information collected will not be shared with other PwC member firms, unless it is required for conducting our business within the scope of the above purpose of use, and allowed by applicable provisions in laws and regulations.
- Provision of information to outside of Japan/ Transfer from outside Japan
When we provide personal information to vendor companies or individual or receive from them vice versa, we will carry it out in compliant with applicable laws, regulations, contractual obligations and professional standard.
- Keeping accuracy of information
Personal information, specified personal information and client confidentiality should be acquired in appropriate way, only when it is necessary and within for purpose of use, and kept accurate and the latest.
- Retention of information
We should not retain personal information and client confidentiality beyond appropriate period which is tied with the purpose of use by laws and regulations. We don’t retain specified information beyond the period such laws and regulations require
- Principle of respect for right
When we receive request on disclosure of personal information by relevant party or owner of information, we will handle such request in compliant with relevant laws and regulations. As a result of such disclosure, when personal information or specified personal information is found inaccurate or not the latest, we conduct correction required by law.
- Principle of implementation of safety measure
- Safety Measure
In order to ensure the accuracy and security of personal information, specific personal information and client confidentiality, we will implement security measures including information security measures to prevent unauthorized access and to protect personal information and specific personal information from loss, destruction, falsification and leakage.
For the purpose above, we implement the local safety measure above herein and PwC Information Security Policy, which means the rules established in line with ISO standard. Based on such rules, we supervise employees and partners who handle personal information and client confidentiality.
We will also promptly correct any security measures if it is recognized that an improvement is required. Furthermore,
We have established and will improve personal information and specific personal information protection rules and management system based on this policy and make ongoing efforts to review and improve such rules and system. Not only we implement the local safety measure above herein, but also in compliance with PwC Information Security Policy, the rules established in line with ISO standard. Based on such rules, we supervise employees and partners on this issue.
- Provision to a third party and subcontracting
We will ensure that the third party or other PwC firm are all compliant with these safety measure herein and that they have agreed with the conditions and applicable laws herein on handling of the personal information. We don’t subcontract any third party outside of Japan when specified personal information is dealt with.
- Principle of continuous improvement
The safety measures and rules herein should be reviewed and revised regularly.
We are and will keep compliant with the rules herein on the protection of personal information, relevant laws and regulations (including respective guideline), code of conduct and professional standard when we handle personal information, specified personal information and client confidentiality. PwC Tax Japan group continuously work on the issues of information security and data protection.
Compliance with PwC global policy in relation to information security/data protection and related contractual obligations are one of the important missions that PwC and all members working for PwC have. Those who breaches the rules are subject to the disciplinary action.
Effective as of 3 April 2005
Amendment on 1 July 2006
Amendment on 17 June 2008
Amendment on 1 August 2011
Amendment on 1 July 2015
Amendment on 1 October 2015
Amendment on 1 February 2016
Amendment on 4 January 2017