Terms of service

• Article 1

  These Terms of Service set forth the rules governing the tax-free application and consumption tax refund (hereinafter referred to as the "Refund") for foreign travelers (hereinafter referred to as the "Customer") when using the tax-free application and refund service "SAMURAI TAX" (hereinafter referred to as the "Service") provided by TAIMATSU Co., Ltd. (hereinafter referred to as the "Company").
  

• Article 2

  When purchasing goods at a store, the Customer shall first pay the tax-inclusive price and then submit a tax-free application through the web application provided by the Company.
  For the purpose of the tax-free application, store staff may enter passport information, purchase information, and other necessary information based on the information provided by the Customer.
  Even when store staff enter the information on behalf of the Customer, such information shall be deemed to be based on the information provided by the Customer, and the Customer shall be responsible for its accuracy.
  The Customer shall confirm the entered information and complete the tax-free application by entering an email address and agreeing to these Terms.

• Article 3

  The Customer shall be responsible for providing accurate passport information, purchase information, and refund payment details necessary for the tax-free application.
  If the Customer fails to provide any such information or provides false, inaccurate, or incomplete information, the refund may not be processed and the Company shall not be liable.

• Article 4

  The information entered by the Customer will be transmitted by the Company to the National Tax Agency’s tax-free sales management system. Refunds will only be processed when transmission to the National Tax Agency is completed. If the National Tax Agency does not approve the tax-free application, no refund shall be made.

• Article 5

  The goods submitted for tax-free application must match the goods purchased by the Customer and intended for export from Japan. If the goods do not match or if export cannot be confirmed, the refund may not be processed. If such discrepancy is discovered after the refund has been executed, consumption tax may be imposed in accordance with applicable laws and regulations.

• Article 6 

  The Company will utilize TAX REFUND JAPAN provided by Digital Wallet Corporation (hereinafter referred to as the "Remittance Partner") to process refunds.
  
  The Company will provide the following information to the Remittance Partner to the extent necessary for processing refunds:
  - Identity verification information (name, nationality, date of birth, gender, residence, passport number, etc.)
  - Address and contact information (email address, phone number)
  - Tax-free application information (including purchase record information)
  
  The Customer must follow the instructions in the email sent by the Remittance Partner to register a refund method and complete identity verification (KYC) procedures.
  If these procedures are not completed, the refund will not be processed.

• Article 7 

  Refunds will be made to the refund method specified by the Customer.
  The Company shall not be responsible for exchange rate fluctuations, delays, or additional fees arising from financial institutions or external remittance service providers, unless caused by the Company's willful misconduct or gross negligence.
  Refund methods available to Customers shall be limited to those provided by the Remittance Partner.

• Article 8 

  After the tax-free application is completed, if the refund cannot be processed due to any of the following reasons, the Company shall not be obligated to make the refund:
  1. The refund recipient information provided by the Customer is incorrect
  2. The destination cannot be identified or processed due to financial institutions or external remittance service providers
  3. The Customer fails to provide necessary information or complete identity verification procedures
  4. Approval from the National Tax Agency is not obtained or is revoked  
  
  If any of the above applies and the Customer does not contact the Company regarding refund inquiries or corrections within 180 days from the tax-free application date, the Company shall be released from any refund obligation.
  Even if the Customer requests a refund after the above period, the Company does not guarantee that a refund will be possible.

• Article 9 

  For the purpose of processing refunds, the Company may provide the Customer’s email address, refund amount, and other necessary information to the Remittance Partner.
  The handling of personal information by the Remittance Partner shall be governed by the Remittance Partner’s privacy policy.

• Article 10 

  The Customer acknowledges that refunds may be rejected in the following cases:
  1. False, inaccurate, or incomplete information is provided
  2. Duplicate tax-free applications for the same goods are submitted
  3. Tax-free requirements under applicable laws are not met
  4. Reasons related to National Tax Agency approval (see Articles 4 and 8)

• Article 11 

  The Company shall not be liable for delays or inability to execute refunds caused by failures or issues related to the National Tax Agency system, remittance partners, financial institutions, communication networks, or the Company’s system, unless caused by the Company's willful misconduct or gross negligence.

• Article 12 

  Any disputes arising from the use of this Service shall be governed by Japanese law, and the court having jurisdiction over the location of the Company’s head office shall be the exclusive court of first instance.

• Article 13 

  By checking the box on the "Terms of Service" page within the Company's application after confirming and understanding the full text of these Terms, the Customer shall be deemed to have agreed to these Terms.

• Article 14

  The Company reserves the right to modify or update these Terms at any time. The revised Terms shall become effective upon being posted within the Service.

Established: October 1, 2025
Last Updated: June 3, 2026

TAIMATSU Co., Ltd.
CEO WeiHan Wang