Article 1
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This Agreement sets forth the rules that apply when foreign travelers (hereinafter referred to as “Customers”) request a tax exemption application and consumption tax refund (hereinafter referred to as “Refund”) through the tax exemption application and refund service “SAMURAI TAX” (hereinafter referred to as “the Service”) provided by TAIMATSU Co., Ltd. (hereinafter referred to as “the Company”).
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Article 2
When purchasing products at a store, the customer pays the tax-included price and then accesses the application provided by the Company to begin the tax exemption application process.

Article 3
Customers are responsible for accurately entering the passport information required for the tax exemption application, as well as the refund destination details (such as a bank account) necessary to receive the refund.The Company shall not be liable if a refund cannot be processed due to false, inaccurate, or incomplete information provided by the customer.

Article 4
The information entered by the customer is transmitted by the Company to the National Tax Agency’s Tax-Free Sales Management System.A refund will only be processed once the transmission to the National Tax Agency has been successfully completed.If the National Tax Agency does not approve the tax exemption, no refund will be made.

Article 5
The products submitted at the time of the tax exemption application must match those that the customer purchased and intends to export from Japan.If the products do not match, or if their export cannot be confirmed, the refund may not be processed.If such discrepancies are discovered after the refund has been issued, consumption tax may be imposed in accordance with applicable laws and regulations.

Article 6
The refund amount will be the consumption tax paid at the time of purchase minus the system handling fee charged by the Company.For a safe and smooth refund process, the Company uses Wise (hereinafter referred to as the “External Remittance Service”).Additional fees related to this service may be deducted as extra charges.

Article 7
The refund will be processed using the refund method specified by the customer.The Company shall not be liable for any exchange rate fluctuations, delays, or additional fees arising from the processing by financial institutions or external remittance service providers, unless caused by the Company’s willful misconduct or gross negligence.Refund methods may include bank transfer, external remittance services, or other methods designated by the Company.

Article 8
If, after the tax exemption application has been completed, the refund cannot be processed for any of the following reasons, the Company shall bear no obligation to issue the refund:
1. The refund destination information entered by the customer is incorrect.
2. The transfer destination cannot be identified or processed due to reasons attributable to financial institutions or external remittance service providers.
3. The customer fails to provide the necessary information or complete identity verification procedures required for the refund.
4. Approval from the National Tax Agency cannot be obtained or has been revoked.If any of the above conditions apply and the customer does not contact the Company or submit a correction request regarding the refund within six (6) months from the date of the tax exemption application, the Company shall be released from any refund obligation.
Even if the customer requests a refund after this period has passed, the Company cannot guarantee the refund.

Article 9
The refund destination information provided by the customer will be handled as follows:
1. Bank account information, credit card numbers, and other refund-related data will be converted into an ID within the Wise system, and the Company will store only this ID.
2. Other information entered by the customer during the tax exemption application process that qualifies as personal information will be encrypted. Information that must be retained by law will be stored for the legally required period.
3. All other handling of personal information will be conducted in accordance with the Company’s Privacy Policy.

Article 10
The customer agrees that a refund may be denied in the following cases:
1. The information entered is false, inaccurate, or incomplete.
2. A duplicate tax exemption application is submitted for the same product.
3. The customer does not meet the tax exemption requirements stipulated by law.
4. Reasons related to the National Tax Agency’s approval (see Articles 4 and 8).

Article 11
The Company shall not be liable for any delays or inability to process refunds caused by failures or issues related to the National Tax Agency system, external remittance services, financial institutions, communication networks, or the Company’s own systems, unless such delays or failures are due to the Company’s willful misconduct or gross negligence.

Article 12
All disputes arising from the use of this Service shall be governed by the laws of Japan, and the court having jurisdiction over the location of the Company’s headquarters shall be the exclusive court of first instance.

Article 13
The customer is deemed to have agreed to these Terms by checking the checkbox on the “Terms of Service” page within the Company’s application after reviewing and understanding the full contents of these Terms.

Article 14
The Company reserves the right to modify and update these Terms at any time.
The revised Terms shall take effect at the time they are posted within the Company’s application.