Terms ＆ Conditions

Chapter 1 (General Rules)

Article 1

These Terms & Conditions allow the User to enjoy the tax-free online shopping service TaxFreeOnline.jp (“This Service”) operated by iEntEmerge inc. (“Our Company”) by defining rights, duties, responsibilities, etc. existing between Our Company and the User, when the User of This Service is a non-resident of Japan.

Article 2 Definitions, etc.

1. “This Service” refers to the tax-free online shopping service “TaxFreeOnline.jp” operated by Our Company.

2. “User” refers to an individual who has signed up to This Service or to an individual who uses This Service.

Article 3 Application of & Changes to Terms & Conditions

1. Upon use of This Service, the User agrees to the Terms & Conditions established by Our Company. Users who do not agree to Our Company’s Terms & Conditions cannot use or access This Service.

2. Additional clauses added to these Terms & Conditions, of which the User is notified through Our Service or other means, are to be considered as part of these Terms & Conditions. In case of discrepancies between these Terms & Conditions and the additional clauses, or elsewhere in the explanations of This Service, these Terms & Conditions are to be considered correct.

3. Our Company reserves the right to modify, add, or delete (“Change”) these clauses without prior consent of the User. Changes to clauses will become effective from the time they are released on this Service or on Our Company’s website.

4. In case of Changes to these Terms & Conditions, Our Company will notify the User through appropriate means. If the User uses This Service after or does not unsubscribe from This Service within the period specified by Our Company when notifying the User of the Changes, we will assume the User agrees to the Changes to these Terms & Conditions.

Chapter 2 (User Registration etc.)

Article 4 User Registration

1. The User shall register to this service through the procedure established by Our Company. It is assumed that, by signing up to This Service, the User agrees to these Terms & Conditions.

2. When accepting the User's registration to This Service, Our Company will send a notification to the email address or other contact registered by the User when signing up to This Service to inform them the registration has been successfully completed and they can start using This Service. The contract between Our Company and the User will be considered to have been entered into by the parties at the time the notification is sent to the User by Our Company.

3. The User is asked to provide the following information when signing up to This Service:

(1) Email

(2) Country Code

(3) Agree to these Terms & Conditions and confirm there are no mistakes in the provided information

(4) Payment Method

(5) Collection Point information (Address, Name, etc.)

(6) Other additional information related to （1）～（5）Our Company might need

Article 5 Termination of Contract

1. If the User is found to be culpable of any of the following after agreeing to these Terms & Conditions, Our Company will terminate the User’s account and delete the User’s data from the server without any previous notice.

2. If the User is found to be culpable of any of the following, resulting in damages to Our Company or a third party, the User will be required to compensate Our Company or a third party for the damages incurred by Our Company or a third party.

(1) If the User does not follow the procedure established by Our Company when registering to This Service

(2) If the User creates an account with false information

(3) If the User is part of a criminal organization (mob, right-wing organization, organized crime, or any other equally antisocial force), or if we consider the User to be involved in any way with a criminal organization, etc. by cooperating or being involved in the maintenance, operation, or management of a criminal organization, etc. through financial or other means of support

(4) If the User commits unlawful acts

(5) If the use of This Service by the User might interfere with the operation of This Service and system

(6) If a rival company, etc. signs up to This Service to investigate about our business or with similar intentions

(7) In case of suspension of payment, insolvency, ongoing bankruptcy procedure, or in case the User is in the process of starting any of these procedures or similar proceduresv

(8) If the User does not reply to inquiries or notices from Our Company to which Our Company requires a response within 30 days

(9) If the User causes damages to Our Company either intentionally or involuntarily

(10) If the User interferes with the operation of This Service

(11) If the User falsifies information contained in This Service

(12) If the User uses the information acquired by using this service (“Information”) illegally

(13) If the User performs any of the prohibited acts specified in these Terms & Conditions

(14) If the User fails to meet their obligations by the due date when using This Service

(15) If the User steals another User's login information or other Personal Information

(16) If the User violates any of these Terms & Conditions

(17) If the use of This Service by the User is deemed by Our Company to be in any way disadvantageous to Our Company or other users

3. If the User’s account is terminated for the reasons listed above, Our Company will not be liable for any damages caused to the User.

Article 6 Information Update

If there is a change in the information registered at the time of sign-up to This Service, the User is required to immediately contact Our Company to update the information.

Article 7 Utilization Cease

1. In case any of the following applies to the User, Our Company will immediately stop providing This Service to the User. In some cases, Our Company may also terminate or suspend the User’s account as described in Article 5.

Additionally, if the User causes Our Company any damage by not complying with these Terms & Conditions, Our Company may demand compensation from the User.

(1) If the User makes false statements to Our Company

(2) If the User has committed an act that violates or might violate these Terms & Conditions

(3) If the User is associated with a User who has committed an act that violates these Terms & Conditions

(4) If the User makes any other inappropriate use of This Service

2. If Our Company stops providing This Service to the User for the reasons listed above, Our Company will not be liable for any damage caused to the User.

Article 8 Notifications from Our Company, etc.

1. When Notifications from Our Company, etc. to the User are necessary, Our Company will send Notifications, etc. through any method it deems appropriate, such as email, documents, posting on This Service’s website, etc.

2. When Our Company sends Notifications, etc., if by email, the email will be addressed to the email address the User has registered on This Service, or if by other means they will have been agreed upon beforehand.

3. When Our Company publishes Notifications, etc. on This Service’s website, it will consider the Notifications, etc. to have been received by the User on the day they are published on This Service’s website. Additionally, when Our Company sends Notifications, etc. by email, it will consider the Notifications, etc. to have been received by the User at the time the email is sent.

Chapter 3 (Changes, Suspension, Cancellation, etc. of This Service)

Article 9 Changes to the contents, Suspension, and Cancellation of This Service

1. Our Company may change the contents of This Service, Suspend, or Cancel it without any prior notification to the User.

2. Changes, Suspension, Cancellation, etc. of This Service will be announced by Our Company through means Our Company deems appropriate.

Article 10 Temporary Suspension of This Service

1. Our Company strives to provide This Service steadily. However, in the following cases Our Company may temporarily suspend This Service without any prior notification to the User.

2. If Our Company suspends This Service temporarily or terminates it for the reasons listed below, Our Company will not be liable for any damage caused to the User or third parties and will not provide any refunds.

(1) If This Service cannot be provided due to a failure, malfunction, or similar technical problems of the server, communication line or other equipment,

(2) When it is necessary to perform regular or urgent maintenance, inspection, repair, or change of the system (including servers, communication lines and power supplies, buildings that house them, etc.)

(3) If This Service cannot be provided due to a fire, power outage, etc.

(4) If This Service cannot be provided due to a natural disaster, such as an earthquake, eruption, flood, or tsunami

(5) If this service cannot be provided due to war, uprisings, riots, rebellions, protests, or other similar unforeseen circumstances

(6) In case of application of regulations, rulings, etc. according to the law

(7) If Our Company deems it necessary to temporarily suspend the provision of This Service for any other operational or technical reasons

Article 11 Changes to the Contents of This Service

1. Our Company may change the products offered on This Service or the contents of This Service in case the products are out of stock or there are changes to the products’ specifications.

2. In this case, as a rule, Our Company will clearly notify the contents of the changes and the date they will occur to a product or to This Service 7 days before the changes take place.

3. In the event that the User has already placed an order on This Service, if the product is out of stock or its technical specifications have changed, we will promptly notify the User at their registered email address.

4. In the case described at point 3, Our Company will not be liable to compensate the User for any damages suffered, unless there has been proven negligence on part of Our Company.

Article 12 Termination of This Service

1. Our Company may terminate the provision of This Service entirely or partly, due to business reasons.

2. In case This Service is Terminated, Our Company will notify the user at least one month in advance by any method it deems appropriate.

3. Our Company will not be liable for any damage caused to the User by the Termination of This Service.

Chapter 4 (Obligations Related to the Use of This Service)

Article 13 User Equipment, etc.

Preparation, operation, installation, etc. of all communication equipment, software, communication lines, etc. necessary for the use of This Service shall be the User’s responsibility and at the User's expense.

Article 14 Responsibility for Account Login Information Management

1. The Account Login Information for This Service registered by the User can only be used by the User personally and cannot be used by other users or a third party.

2. The User shall be responsible for the management and use of the registered Account Login Information as stated in these Terms & Conditions, and the User shall be responsible for any unauthorized use of their Account Login Information by a third party.

3. If Our Company finds the User to be in violation of any of the conditions stated in the previous paragraphs, Our Company may suspend use of the User’s Account Login Information without prior notice.

4. In case of time-sensitive circumstances, Our Company may delete the User’s Account Login Information without prior consent of the User.

5. Our Company will not be liable for any damages caused to the User by not being able to access This Service.

6. Our Company will answer User’s inquiries regarding Account Login Information, etc. through the communication methods specified by Our Company. In this case, our Company may ask the User to submit documents for identity confirmation.

Article 15 Prohibitions

When using This Service, the User may not perform any of the following actions, or actions that may have the same consequences.

(1) Acts that infringe or may infringe the intellectual property rights and other rights (Copyright, Industrial Design Right, Patent, Utility Model, Trademark, Industrial Property, etc.) of other users of This Service, third parties or Our Company

(2) Acts that are damaging to other users of This Service, third parties, or Our Company

(3) Acts that are or may be offensive to public order and morals, or the promotion of such acts

(4) Providing other users of This Service or a third party information that is offensive to public order and morals

(5) Acts that violate the law, criminal acts, acts that assist or solicit unlawful or criminal acts, or acts that may have the same consequences

(6) Using or providing harmful programs, codes, files, computer viruses, etc. through or in connection with This Service

(7) Unauthorized use, transfer, or lending of IP address, account, login information, email address, and domain name

(8) Copying This Service’s contents to provide, sell or resell the same service to a third party regardless of whether it is paid or free of charge

(9) Acts that damage or may damage the credibility, reputation, etc. of This Service or other services provided by Our Company

(10) Falsification of other user’s, third parties’, or Our Company’s information found on This Service on the Internet

(11) Providing information about This Service that is or might be non-factual

(12) Acts that violate any of the articles of these Terms & Conditions

(13) Other acts that Our Company deems inappropriate

Article 16 Prohibition of Transfer of Rights of Use, etc.

The User cannot Transfer the Rights of Use of This Service to a third party, nor may they be rented, leased, sold, encumbered with a lien, or otherwise made the subject of a transaction in any other way without the consent of Our Company.

Article 17 Changes to and Cancellation of the Order

1. When the User places an order for a product through This Service, Our Company will send the User an email to confirm the order has been received (Confirmation Email).

2. Upon receiving the Confirmation Email, if there are discrepancies with the order, the User can request the cancellation of the Order. In this case, the User is subject to Our Company’s Cancellation Policy.

3. If a minor User under the age of 19 places an order for a product on this Service, and the Guardian does not consent to the order, either the minor User or the Guardian may cancel (or revoke) the order.

Article 18 Products Supply, etc.

1.In compliance with applicable laws and regulations, Our Company will deliver the User’s order to the selected collection point within Japan (hotel, shop, airport, etc.). The User must present their passport and the TaxFreeOnline.jp QR code connected to their Order History for identity verification before collecting their purchased Order.

2. If the User does not collect the Order at the selected Collection Point, the order will be canceled.

Article 19 Refunds, Returns, and Exchanges

1. If Our Company is unable to hand over or offer the products ordered by the User due to stock insufficiencies, etc., we will promptly notify the User of these reasons.

2. Otherwise, the User shall comply with Our Company’s Cancellation Policy when canceling an Order.

Chapter 5 (Obligations of Our Company)

Article 20 Responsibility for Service Provision

Our Company strives to maintain and operate This Service smoothly. However, the User acknowledges that This Service might be rendered unavailable due to unforeseen circumstances.

Chapter 6 (Obligation of Confidentiality)

Article 21 Protection of Personal Information and Compliance with Related Laws and Regulations

1. As a rule, in accordance with Our Company’s Privacy Policy, Our Company will not disclose or provide the User’s Personal Information to third parties or make use of it beyond the scope of providing This Service.

2. Information obtained by Our Company through This Service, such as User product purchase information (“Information”), may be used by Our Company for marketing purposes, etc..

3. If a compulsory disposition based on Article 218 of the Code of Criminal Procedure (Search by Warrant) or similar provision based on the law comes into effect, Our Company shall not be held to the obligation of confidentiality set forth in the preceding paragraphs, to the extent deemed necessary based on relevant laws and warrants.

4. If Our Company receives an inquiry from a person who has legal inquiry authority, such as a police official, public prosecutor, public prosecutor's assistant officer, national tax official, narcotics agent, bar association, or court, or if we determine there is a situation of emergency or risk to personal safety, we may respond to inquiries about personal information and similar, to the extent deemed necessary based on relevant laws and regulations.

5. Our Company may use personal information and other Information to deal with server equipment failures and other troubles. The user shall acknowledge in advance that such instances may occur.

Chapter 7 (Compensation for Loss, Damage, etc.)

Article 22 Compensation for Loss or Damage

1. As a rule, Our Company does not take any responsibility for any damages caused to the User by using This Service, and is not required to provide any compensation for such damages. Our company will not be liable for any damages caused to the User by the deletion of registered User information or other information necessary for the use of This Service by the User, deletion or suspension of User account, suspension, interruption, or cancellation of This Service.

2. If the User causes damages to another user of This Service or a third party by using This Service, it will be the responsibility of the User to settle the matter at the User’s own expense, without it causing any damages to Our Company.

Should Our Company incur defensive costs (Including attorneys' fees and litigation costs), payment of damages, payment of settlement money, or other damages or expenses due to another user of This Service or a third party seeking liability against Our Company in relation to damages caused by the User, the User shall immediately compensate Our Company for any damages and expenses incurred.

3. If the User causes damages to Our Company by contravening these Terms & Conditions, or through a fraudulent or illegal act, Our Company is entitled to claim damages from the User.

Article 23 Disclaimers

1. In case of delays, changes, suspension, or termination to the provision of This Service, or of leakage or loss of registered User information or other information necessary for the use of This Service by the User, or any other damages caused to the User by using This Service, Our Company will not be liable for any damages, except in case Our Company has acted in bad faith or with gross negligence.

2. Our Company shall not be held responsible for any damages caused to the User due to defects, failures, malfunctions, or malfunctions of the equipment, software, or communication networks used for the provision of This Service.

3. Our Company will not be held responsible if an accident occurs causing damage to life, body, property, etc. of the User or a third party, due to a defect in a product ordered through This Service. However, if the accident occurs in circumstances covered by Japanese jurisdiction, the Manufacturer may be liable for damages as stipulated in the Japanese Product Liability Act.

4. If the product provided by This Service is a branded product, etc., Our Company verifies it is acquired from an authorized retailer or store with a track record of handling genuine products, or where the product comes with a guarantee card or a certificate from the store indicating its authenticity, and therefore Our Company has legitimate reasons to believe they are genuine. In the unlikely event that the ordered product infringes any right, Our Company will not be held responsible.

Chapter 8 (Miscellaneous Provisions)

Article 24 Intellectual Property Rights, Copyright Management, etc.

1. Unless otherwise specified, all intellectual property rights, such as copyrights related to information provided by Our Company, are our property. Without express consent of Our Company, they may not be used outside This Service’s website, in compliance with these Terms & Conditions.

2. Even if the User’s account is suspended or terminated, the User’s rights to the information provided up to the account suspension or termination shall be in accordance with the stipulations at point 1.

Article 25 Governing Law

These Terms & Conditions are governed by, construed, applied, and interpreted in accordance with the laws of Japan.

Article 26 Consultations & Court of Jurisdiction

When any doubt arises in connection with the interpretation of these Terms & Conditions, Our Company shall be able to determine their interpretation within a reasonable range.

Regarding all disputes between Our Company and the User, it is preemptively agreed that the Tokyo District Court or Tokyo Summary Court shall be the exclusive jurisdiction court of the first instance.

These Terms & Conditions will be effective from May 28th, 2019

Amended on June 1st, 2023

Amended on April 1st, 2024

Amended on January 22nd, 2025