Fast Accounting Service Basic Terms and Conditions

The “Fast Accounting Service Basic Terms and Conditions” (hereinafter referred to as “these Terms”) establish the common rules applicable to the use of all services operated by Fast Accounting USA INC. (hereinafter referred to as “the Company”).

Article 1 (Definitions)

  1. “Services” refer to all services provided by the Company that users actually utilize
    through individual contracts with the Company or with sales partners (partners
    authorized by the Company to sell usage rights).
  2. “Terms” refer to these Terms and the terms of use established by the Company for
    each service (posted on the Company’s website and updated as necessary; the
    updated Terms apply after updates).
  3. “Basic Agreement” refers to the application relationship between the Company and
    the user that arises upon agreeing to these Terms, stipulating matters commonly
    applicable to the Services.
  4. “Applicant” refers to an entity that submits an application to enter into a Basic
    Agreement on an application form prescribed by the Company as a prerequisite for
    receiving the Services provided by the Company.
  5. “User” refers to an entity that uses the Services based on the Basic Agreement and
    individual contracts.
  6. “Individual Contract” refers to a contract concluded between the Company or a sales
    partner and the user through an order form, contract, or application from the website,
    either based on or simultaneously with the Basic Agreement, stipulating conditions
    related to the provision of specific services operated by the Company. In the event of
    any conflict between the Basic Agreement and the individual contract, the provisions
    of the Individual Contract shall prevail unless otherwise specified in these Terms.

Article 2 (Scope)

  • These Terms define the basic conditions for the provision of the Services and the rights and
    obligations between the Company and the user regarding the use of the Services. They apply
    to all relationships related to the use of the Services between the applicant, the user, and the
    Company.

Article 3 (Application for Basic Agreement)

  1. Applicants shall apply for the use of the Services by agreeing to the content of these
    Terms and following the procedures prescribed by the Company. The Basic
    Agreement is established when the Company accepts the application through the
    procedures specified by the Company.
  2. The person submitting the application represents and warrants that the applicant is
    a business entity and that they have the authority to represent the applicant, applying
    on behalf of the applicant.
  3. Notwithstanding the provisions of the preceding paragraph, the Company may, in its
    sole and absolute discretion, refuse or withhold acceptance of the application for the
    Basic Agreement in the following cases:
    ⅰ)If the applicant does not exist or is not in good standing in its place of
    business.
    ⅱ )If there are false statements or omissions in the application form
    prescribed by the Company.
    ⅲ )If the applicant has previously delayed payment for the Services or
    attempted to evade payment through fraudulent or deceptive means.
    ⅳ)If it is suspected that the purpose of using the Services differs from the
    original intent, such as for evaluation or analysis.
    ⅴ)If the applicant or its representatives or officers are found to be or are
    suspected of being associated with organizations or individuals who violate
    community standards or are associated with antisocial forces (as defined in
    Article 19, Paragraph 2).
    ⅵ )If there are other grounds for the Company to deem the application
    inappropriate.
  4. If the Company refuses or withholds acceptance of the application for the Basic
    Agreement in accordance with the preceding paragraph, it will notify the applicant to
    that effect. However, the Company shall not be liable for any refusal or withholding
    of acceptance.
  5. After the Company accepts the application and the Basic Agreement is established,
    the user may use the Services by concluding Individual Contracts based on it.
  6. Entities intending to conclude Individual Contracts with sales partners agree that the
    Company will be informed of the content of such Individual Contracts.

Article 4 (Responsibilities)

  1. Users and the Company shall mutually fulfill their obligations in accordance with the
    Basic Agreement and Individual Contracts.
  2. Notwithstanding the provisions of the preceding paragraph, users who have
    concluded Individual Contracts with sales partners shall bear the rights and
    obligations regarding usage fees to the sales partners as stipulated in the Individual
    Contracts, and the Company shall be responsible for providing the Services to the
    users. However, any provisions in the Individual Contracts with sales partners that
    impose additional obligations on the Company beyond those stipulated in these
    Terms shall be invalid. Matters related to usage fees between the sales partners and
    the Company shall be determined by the contract between them.
  3. The Basic Agreement and Individual Contracts grant users the right to use the
    Services as specified in the Individual Contracts. They do not transfer or license the
    intellectual property rights of the Services belonging to the Company or third parties
    licensing to the Company.
  4. Users shall be responsible for procuring and maintaining the network connections
    that connect the Company to the Services.

Article 5 (Payment of Usage Fees)

  1. Users (excluding those who have concluded Individual Contracts with sales partners)
    shall pay the usage fees for the Services to the Company as stipulated in each
    Individual Contract.
  2. Users shall make the payments mentioned in the preceding paragraph by transferring
    the amount to a bank account designated by the Company. The transfer fees shall
    be borne by the users.
  3. If a user delays the payment of the usage fees for the Services, they shall pay the
    Company a late payment charge calculated at an annual rate of 14.6% from the day
    following the payment due date until the payment is completed.
  4. Except as stipulated in the Individual Contracts or in cases where the Company
    terminates the Services during the contract period, the Company shall not refund any
    usage fees already paid by the users. If the Basic Agreement or Individual Contracts
    are terminated due to the user’s circumstances, the user shall not be exempt from
    the obligation to pay the equivalent amount of usage fees for the remaining contract
    period to the Company.
  5. Payments and refunds of usage fees for users who have concluded contracts with
    sales partners shall be governed by the contracts between the users and the
    respective partners, and the Company shall not be involved. However, if the contract
    between the Company and the sales partner is terminated, users shall be required
    to make payments for usage fees incurred after the termination date directly to the
    Company.

Article 6 (Notification and Reporting Changes to Application Information)

  1. Users shall promptly notify the Company in the event of any changes to its corporate
    information provided at the time of application for service use.
  2. Notifications from the Company to users regarding the use of the Services shall be
    made to the contact person specified in the application form or reported in
    accordance with the preceding paragraph, or by posting on the customer portal.
  3. The Company shall not be liable for any damages incurred by the user or any third
    party due to the user’s failure to report changes as required in paragraph 1 or the
    user’s failure to check the customer portal regarding the notifications made in the
    preceding paragraph.

Article 7 (Prohibited Acts)

Users shall not engage in the following actions:

  1. Acts that infringe or may infringe upon the intellectual property rights of the Company
    or third parties.
  2. Acts that alter or delete programs or other information that constitute the Services
    (including information disseminated by the Company, such as the customer portal).
  3. Acts that transmit viruses or other harmful computer programs.
  4. Acts that illegally access the Services.
  5. Acts that reverse engineer, disassemble, analyze, or otherwise use the Services in a
    manner not permitted by the Company.
  6. Acts that interfere or may interfere with the use or operation of the equipment, servers,
    or telecommunications facilities of the Company or third parties.
  7. Acts that use the Services in a manner or method that interferes or may interfere with
    third-party communications.
  8. Acts that obstruct or may obstruct the provision of the Services by the Company.
  9. Acts that are or may be contrary to public order and public policies.
  10. Acts that violate or may violate laws and regulations.
  11. Other acts that the Company deems inappropriate as a user of the Services.

Article 8 (User Obligations)

  1. Users shall not allow any third party to use the Services without the prior written
    consent of the Company.
  2. Users shall properly manage, at their own responsibility, the accounts, passwords,
    and any other information related to the Services that require maintenance and
    management. Users shall bear full responsibility for any consequences resulting from
    their management, including cases where an account or password issued by the
    Company is disclosed to or leaked to.
  3. The Company shall consider any actions taken using an ID issued by the Company,
    operations performed by personnel whose names are listed on application forms,
    purchase orders, or other documents submitted to the Company, and any other
    declarations made to the Company as representations made on behalf of the User’s
    organization. The User acknowledges and agrees to this.
  4. The User represents and warrants that the information entered into the Service does
    not include “Sensitive Personal Information” as defined in Japan’s Act on the
    Protection of Personal Information (hereinafter referred to as the “APPI”) (including
    any information treated in the same manner under the “Supplementary Rules on the
    Handling of Personal Data Transferred from the EU Based on an Adequacy
    Decision”) or “Specified Personal Information” or, California’s Consumer Protection
    Act, or similar laws. If the User violates this provision and such violation causes or is
    related to any damages or losses incurred by the Company, the User shall
    compensate the Company for such damages or losses, including actual attorneys’
    fees. If the information entered into the Service by the User includes Personal
    Information (which refers to “Personal Information” as defined under the APPI or
    other applicable law, but does not include Sensitive Personal Information or Specified
    Personal Information), the User shall, at their own responsibility, take all legally
    required procedures under the APPI and other applicable laws and regulations.
  5. Notwithstanding the provisions of Article 10 below, the User grants the Company
    permission to use the User’s corporate name, logo, trademark, and other identifiers
    in the Company’s website, marketing materials, and promotional materials to indicate
    that the User is a customer of the Company and to showcase case studies of the
    User’s use of the Services. The User also agrees to cooperate with the Company in
    such promotional activities. However, the User may revoke this permission at any
    time by notifying the Company.

Article 9 (Outsourcing to Third Parties)

  • The Company may, in exercising its rights or fulfilling its obligations stipulated in Individual
    Contract, outsource part of such activities to third parties designated by the Company or have
    such third parties act on its behalf.

Article 10 (Confidentiality)

  1. “Confidential Information” refers to the contents of Individual Contract, as well as any
    technical, planning, business, or operational information disclosed by the disclosing
    party to the receiving party in connection with the use of the Service during the term
    of such agreements between the User and the Company.
  2. Notwithstanding the preceding paragraph, information that the receiving party can
    prove falls under any of the following categories shall be excluded from Confidential
    Information:
    ⅰ) Information that the receiving party lawfully possessed before disclosure.
    ⅱ) Information that was already publicly known before disclosure.
    ⅲ) Information that became publicly known after disclosure through no fault of the
    receiving party.
    ⅳ ) Information obtained from a third party with legitimate authority without an
    obligation of confidentiality.
    ⅴ) Information independently developed or acquired by the receiving party without
    reliance on the Confidential Information.
  3. The receiving party shall not disclose or leak any Confidential Information to any third
    party without the prior written consent of the disclosing party.
  4. Notwithstanding the preceding paragraph, the Company may disclose Confidential
    Information to sales partners who enter into Individual Contract with the User and to
    third parties subcontracted for the operation of the Service, but only to the extent
    necessary for their respective duties.
  5. When the receiving party intends to disclose Confidential Information to a third party
    under the preceding two paragraphs, the receiving party shall first enter into a
    confidentiality agreement with such third party. The content of such agreement shall
    impose obligations on the third party equivalent to those borne by the receiving party
    under Basic Agreement, and the receiving party shall be jointly and severally liable
    with the third party for any breach by the third party.
  6. The receiving party shall only disclose Confidential Information to its officers or
    employees who need to know such information and shall impose confidentiality
    obligations equivalent to those under Basic Agreement on such officers or employees.
  7. The receiving party shall not use the Confidential Information for any purpose other
    than the use and provision of the Service without the prior written consent of the
    disclosing party.
  8. If the receiving party creates any invention, idea, know-how, design, copyrighted work,
    circuit layout, or similar intellectual property (hereinafter referred to as “Inventions,
    etc.”) based on the disclosed Confidential Information, the receiving party shall
    promptly notify the disclosing party in writing.
  9. All rights related to Inventions, etc. under the preceding paragraph shall belong to
    the disclosing party.
  10. Notwithstanding this article and the following article, the User agrees that the
    Company may use information obtained through the use of the Service for the
    purpose of improving and enhancing the Service, service development, market
    analysis, and marketing, provided that the information is processed so that third
    parties cannot recognize specific individuals.

Article 11 (Protection of Personal Information)

  1. The Company shall appropriately handle personal information managed by the User
    in accordance with the Act on the Protection of Personal Information (“APPI”),
    California’s Consumer Privacy Act or other applicable law.
  2. The Company shall delete personal information handled by the User once the
    Company’s designated retention period has expired. However, if the Company is
    legally obligated to retain such information beyond the designated retention period,
    the Company may retain the information only to the extent necessary to fulfill such
    legal obligations.

Article 12 (Suspension of Service Provision)

  1. The Company may suspend the provision of the Service in any of the following cases:
    ⅰ ) When necessary for maintenance, construction, or relocation of server or
    telecommunication equipment.
    ⅱ) When a natural disaster or other emergency occurs or is likely to occur.
    ⅲ) When a telecommunications provider ceases the provision of telecommunications
    services.
    ⅳ) When it becomes difficult to provide the Service in a stable manner for other
    reasons.
  2. If the Company suspends the Service under the preceding paragraph, it shall notify
    the User in advance of the suspension, including the reason and duration. However,
    in cases of urgency, the Company may provide notice promptly after resolving the
    emergency situation.
  3. The Company shall not be liable for any damages incurred by the User due to a
    suspension under Paragraph 1 of this Article 12. However, this shall not apply if the
    suspension is solely attributable to the Company and the Company fails to provide
    the notice under the preceding paragraph.

Article 13 (Suspension Due to User Violations, etc.)

  • The Company may suspend the provision of the Service to the User or restrict the User’s use
    of the Service if the User falls under any of the following circumstances. The Company shall
    not be liable to the User for such suspension or restriction:
    ⅰ) Delay in payment of fees.
    ⅱ) The User’s actions (including inaction) cause or are likely to cause disruptions to
    the Company’s server or telecommunications equipment, or otherwise interfere with
    the Company’s operations.
    ⅲ) The User provides false information during application or individual agreement
    execution.
    ⅳ ) Any other violation of laws, Basic Agreement, or Individual Contract, as
    determined by the Company in its sole and absolute discretion.

Article 14 (Modification and Termination of the Service)

  1. The Company may modify the content or specifications of the Service at any time.
  2. Notwithstanding Article 16 below, the Company may terminate the Service by
    providing reasonable prior notice to the User.

Article 15 (Termination of Agreement, etc.)

  • Either the User or the Company may immediately terminate all or part of Basic Agreement
    and Individual Contract without prior notice or demand if the other party falls under any of the
    following circumstances:
  1. Breach of the Basic Agreement or Individual Contract.
  2. Revocation or suspension of qualification to do business or business licenses by
    state or local regulatory authorities.
  3. Seizure, provisional seizure, provisional disposition, delinquent tax collection, auction
    application, bankruptcy proceedings, civil rehabilitation proceedings, special
    liquidation proceedings, corporate reorganization proceedings, assignment for the
    benefit of creditors, or initiation of liquidation.
  4. Suspension of payments, insolvency, or dishonor of bills or checks.
  5. Significant changes in financial or credit status that may hinder the performance of
    obligations under the agreements.
  6. Any other circumstance equivalent to the above.
    In the event of termination under the preceding paragraph, the terminating party may declare
    that all obligations owed by the other party become immediately due and payable.

Article 16 (Contract Term)

  1. The term of the Basic Agreement shall be the same as the period during which any
    Individual Contract (or, if there are multiple Individual Contract, the one with the latest
    expiration date) remains in effect. Basic Agreement may not be terminated while any
    Individual Agreement is still in effect.
  2. The term of each Individual Contract shall be as stipulated in the respective individual
    agreement. However, unless either Party expresses its intent to terminate or modify
    the agreement in writing (including tangible recorded media such as email) at least
    two months prior to the expiration date, the Individual Contract shall automatically
    renew for successive the same periods under the same terms and conditions.
  3. Notwithstanding the termination of the Agreement for any reason, Articles 10(1)
    through 10(7) shall remain in effect for five years after termination, and Articles 10(8)
    through 10(10), 11, 17, and 20 through 24 shall remain in effect as long as the
    relevant matters exist.

Article 17 (Compensation for Damages and Indemnification)

  1. If the User or the Company causes damage to the other party in connection with the
    use or provision of the Service, the responsible party shall compensate the other
    party for such damages. Compensation shall be limited to actual and direct damages
    incurred. There shall be no compensation for consequential damages, special
    damages or lost profits).
  2. The maximum liability for damages borne by the Company shall be limited to an
    amount equivalent to three months of Service fees actually received by the Company
    from the User (or, in the case of Users who have entered into an Individual Contract
    with a sales partner, the amount paid by the User to the sales partner), unless the
    damage was caused by the Company’s willful misconduct or gross negligence.
  3. The User will indemnify, defend and hold the Company harmless from and against
    any and all losses incurred arising out of or in connection with a claim, suit, action, or
    proceeding brought by any third party against the Company (i) alleging that User’s
    data or any use thereof, infringes the intellectual property rights or proprietary rights
    of others, or has caused harm to a third party, or (ii) arising out of the User’s breach
    of this agreement.
    Article 18 (Warranties and Disclaimers)
  4. Except as explicitly stated, the Company makes no warranties regarding the
    provision of the Service, including but not limited to fitness for a particular purpose,
    effectiveness, completeness, or the proper functioning of the User’s equipment when
    using the Service and disclaims any liabilities for consequential damages.
  5. The Company shall not be liable for any delay or failure in performance of the Service,
    in whole or in part, due to force majeure events beyond its control, including but not
    limited to natural disasters, wars, riots, civil disturbances, enactment or amendment
    of laws, government orders, labor disputes, or disruptions in transportation or
    telecommunications networks.
  6. The Company shall bear no responsibility for any disputes arising between the User
    and a third party (whether domestic or international) in connection with the User’s
    use of the Service. The User shall resolve such disputes at its own responsibility and
    expense.

Article 19 (Violation of Community Standards Exclusion of Anti-Social Forces)

  1. The User and the Company each represent and warrant that, as of the Service
    commencement date, neither they nor their agents, intermediaries, or subcontractors
    (including third-party contractors engaged through multiple levels of transactions) fall
    under any of the following categories and will not do so in the future:
    ⅰ ) Organized crime groups, organized crime members, individuals who were
    organized crime members within the past five years, quasi-members of organized
    crime groups, affiliates of organized crime groups, companies associated with
    organized crime, corporate extortionists, political racketeers, special intelligence
    groups, or any other equivalent entities (collectively, “Anti-Social Forces”).
    ⅱ) Entities under the substantial control or involvement of Anti-Social Forces.
    ⅲ) Entities that unlawfully utilize Anti-Social Forces for the purpose of obtaining illicit
    gains or harming third parties.
    ⅳ) Entities that provide funds or benefits to Anti-Social Forces.
    ⅴ) Entities that have socially objectionable relationships with Anti-Social Forces.
  2. The User and the Company each covenant that they, their agents, intermediaries, or
    subcontractors shall not engage in the following actions against the other party or its
    affiliates, either directly or through third parties:
    ⅰ) Fraudulent or violent acts, or threats.
    ⅱ) Unreasonable demands exceeding legal responsibilities.
    ⅲ) Actions that defame or obstruct the other party’s business.
    ⅳ) Any acts equivalent to the above.
  3. If either the User or the Company becomes aware that they have violated the
    representations in the preceding two paragraphs after the execution of Basic
    Agreement, they must immediately report such violation to the other party in writing.
  4. If either party violates any of the preceding three paragraphs, the other party may
    immediately terminate all or part of the Basic Agreement and any Individual Contract
    without any notice or demand.
  5. If reasonable grounds exist to suspect that the other party is associated with Anti-
    Social Forces, the concerned party may request explanations or supporting
    documents, and the other party must promptly comply. If the other party fails to
    comply promptly or provides false explanations or documents, the concerned party
    may immediately terminate all or part of the Basic Agreement and any Individual
    Contract without notice or demand.
  6. The party exercising its right to terminate under the preceding two paragraphs may
    claim damages for any losses incurred and shall not be liable for any damages
    suffered by the other party due to such termination.

Article 20 (Prohibition of Assignment of Rights and Obligations)

  • The User shall not, without the prior written consent of the Company, transfer, assign, or offer
    as collateral its status under the Basic Agreement or Individual Contract, or any rights or
    obligations arising from these agreements, to any third party.

Article 21 (Amendments to These Terms and Conditions)

  1. The Company may amend these Terms if deemed necessary. Any amendments will
    be notified to the User through posting on the Company’s website or other
    appropriate methods, along with the effective date of the changes.
  2. If legal requirements mandate User consent for certain amendments, the Company
    shall notify the User accordingly. If the User continues to use the Service after the
    effective date of such amendments, the Company will deem the User to have agreed
    to the changes.

Article 22 (Severability)

  • If any provision of the Basic Agreement is found to be invalid or unenforceable, the remaining
    provisions shall continue to be fully effective.

Article 23 (Governing Law)

  • The Basic Agreement and Individual Contract shall be governed by and interpreted in
    accordance with the laws of Japan.

Article 24 (Dispute Resolution)

  1. In the event of any dispute, ambiguity, or matter not stipulated in Basic Agreement or
    Individual Contract, the User and the Company shall engage in good faith
    discussions to resolve the matter. Formal mediation may be used if agreed by the
    parties.
  2. Any disputes arising in connection with this Basic Agreement or individual
    agreements shall be subject to the exclusive jurisdiction of the Tokyo District Court
    as the court of first instance.
    Established on June 25, 2025