Tax Refund Japan Service Terms and Conditions

Tax Refund Japan Service Terms and Conditions

Tax Refund Japan Service Terms and Conditions These Terms and Conditions (hereinafter referred to as "Terms") establish the conditions for the use of Tax Refund Japan Service (hereinafter referred to as "Service") provided by DIGITAL WALLET Corporation in connection with tax-free applications made by customers to customs authorities.

Article 1 (Definitions)

In these Terms, the following terms shall have the following definitions:

  1. "Customer": An individual who uses the Service and meets the qualifications in Article 4

  2. "Account": A temporary account opened by the Customer with the Company specifically for the transfer of tax-free refunds

  3. "Tax-free Refund": The amount deposited into the Customer's Account by a tax-free shop as the confirmed tax-exempt amount

  4. "Confirmed Tax-exempt Amount": The amount declared by the Customer to customs when departing Japan, which has been approved or deemed to be approved

  5. "Tax-free Shop": A store approved by the jurisdictional tax office as an export goods sales location

  6. "Refund Amount": The amount received as a tax-free refund minus the prescribed fees

  7. "Fees": Account opening/maintenance fees, foreign exchange transaction fees, remittance system usage fees, and other related costs (as per the attached document)

  8. "Approved Transmission Operator": A system operator that electronically provides purchase record information from tax-free shops to the Commissioner of the National Tax Agency in real-time and provides the Service's application to Customers

  9. "Subcontractor": A company to which the Company outsources part of its remittance business operations. The main contents of the contract with such company are registered and published as changes to the registry of fund transfer business, subject to confirmation by the authorities.

Article 2 (Application of Terms)

  1. These Terms apply to Customers who apply to open a dedicated account with the Company for tax-free refund transfers and wish to receive the Service.

  2. These Terms apply to the confirmed tax-exempt amount of the tax-free refund applied for by the Customer, for which the deposit from the tax-free shop to the Account has been confirmed.

Article 3 (Important Notices)

  1. The Company provides the Service to Customers as a Type II Fund Transfer Service Provider (Kanto Finance Bureau No. 00044) based on the Payment Services Act [Act No. 59 of 2009] (hereinafter referred to as "Payment Services Act").

  2. The Service is not a foreign exchange transaction conducted by banks, etc.

  3. The Service does not accept deposits, savings, or fixed deposits, etc. (as defined in Article 2, Paragraph 4 of the Banking Act).

  4. The Service is not subject to the payment of insurance as stipulated in Article 53 of the Deposit Insurance Act [Act No. 34 of 1971] or Article 55 of the Agricultural and Fishery Cooperative Savings Insurance Act [Act No. 53 of 1973].

  5. Pursuant to Article 43 of the Payment Services Act, the Company has taken the following measures regarding the performance security deposit exceeding the amount stipulated by the law to protect its obligation to refund Customers' tax-free refunds:
    (a) Deposit with the Tokyo Legal Affairs Bureau
    (b) Conclusion of performance security deposit preservation contracts with Sumitomo Mitsui Banking Corporation, Higashi-Nippon Bank, Ltd., and Aozora Bank, Ltd.

    (c) Conclusion of a performance security deposit trust contract with Japan Securities Finance Trust & Banking Co., Ltd

  6. In the execution procedure for rights concerning the performance security deposit based on Article 59 of the Payment Services Act, the right to receive a refund belongs to the remitter who has a balance in the Account until the Customer receives the refund amount (or until the transfer is executed in the case of a transfer to the Customer's bank account, etc.). However, if the refund amount is transferred directly from the tax-free shop's DIGITAL WALLET Account to the Customer's bank account overseas, the tax-free shop becomes the remitter, so the right to the performance security deposit belongs to the tax-free shop and is not transferred to the Customer. Furthermore, if the Customer has concluded a contract with an overseas fund transfer service provider (subcontractor) to continuously or repeatedly conduct foreign exchange transactions, and if the subcontractor assumes an obligation to the Customer as the recipient, the right to receive a refund belongs to the remitter until the Company transfers the funds to the subcontractor.

  7. The maximum amount for a single remittance transaction under this Service is limited to 1 million yen or less, in accordance with the Payment Services Act. Restrictions on remittances shall be as stipulated in Article 9.

Article 4 (Eligibility)

  1. The Service may only be used by tax-free purchase eligible individuals who are non-residents as defined in Article 6, Paragraph 1, Item 6 (Definitions) of the Foreign Exchange and Foreign Trade Act, and who have legally entered and are staying in Japan in accordance with Japanese immigration laws and regulations.

  2. The Customer agrees that the Company may acquire, store, provide to third parties as necessary for remittance, and disclose to external auditors or public institutions to fulfill disclosure obligations, the Account registration information defined in Article 5.

  3. The customer must be 18 years of age or older at the time of tax exemption application. For customers under 18 years of age, separate confirmation of the transaction and consent for remittance by their legal representative or guardian will be required.

Article 5 (Transaction Verification)

  1. The Service may only be used by tax-free purchase eligible individuals who are non-residents as defined in Article 6, Paragraph 1, Item 6 (Definitions) of the Foreign Exchange and Foreign Trade Act, and who have legally entered and are staying in Japan in accordance with Japanese immigration laws and regulations.

  2. The Customer agrees that the Company may acquire, store, provide to third parties as necessary for remittance, and disclose to external auditors or public institutions to fulfill disclosure obligations, the Account registration information defined in Article 5.

  3. The customer must be 18 years of age or older at the time of tax exemption application. For customers under 18 years of age, separate confirmation of the transaction and consent for remittance by their legal representative or guardian will be required.

Article 6 (Establishment of Service Use Contract)

  1. The Customer shall apply to the Company online to open a temporary Account (hereinafter referred to as "Account") for the sole purpose of receiving and remitting tax-free refunds, and the Company shall accept this application based on these Terms.

  2. The Service use contract takes effect when the tax-exempt amount approved by customs for the Customer's tax-free application is received by the Company's designated account from the tax-free shop. (Contract subject to suspensive condition)

  3. After the contract takes effect, the Company will execute the procedure to remit the tax-free refund received in the Customer's Account to the designated remittance destination.

Article 7 (Receipt and Remittance of Tax-free Refunds)

  1. The tax-free shop will transfer the tax-free refund (in Japanese yen) to the Account opened with the Company using the application linked with the Approved Transmission Operator's application.

  2. The Company will convert the refund amount to the local currency of the Customer's country of residence based on the Customer's instructions.

  3. The exchange rate will be based on the Company's own applicable TTS rate, which is based on the TTS (Telegraphic Transfer Selling) rate provided by credit card companies, mobile wallet companies, banks, Reuters, or Japanese financial institutions.

  4. The exchange rate may change once or several times during a day depending on the trend of the Japanese yen against foreign currencies, exchange rate information from overseas fund transfer service providers and banks, exchange rate information provided by Reuters and Japanese financial institutions, and exchange rates presented by competitors.

  5. The Customer shall bear the foreign exchange risk associated with exchange rate fluctuations.

  6. Remittance methods include transfer to the recipient's bank account, cash disbursement at overseas fund transfer service providers, their handling stores, or bank branches where the recipient presents the reference number notified by the Company to the Customer. (Identification may be required at some handling stores.) Additionally, where permitted in the recipient's country of residence, disbursement shall be made by charging (depositing) to a prepaid card held by the recipient or by charging (depositing) to a mobile wallet.

  7. The standard execution time for remittances shall be within 24 hours after the Service use contract takes effect. (For amounts exceeding 1 million yen in total, this will be based on the Customer's request for split remittances)

  8. The Company will not issue any certificates or other documents (such as exchange certificates) representing rights related to foreign exchange transactions.

Article 8 (Fees)

  1. The related costs and usage fees for the Service are as described in the Appendix.

  2. Usage fees shall be immediately deducted by the Company from the tax-free refund received from the tax-free shop.

Article 9 (Remittance Restrictions)

  1. The maximum remittance amount per transaction is 1,000,000 yen.

  2. The maximum remittance amount mentioned in the preceding paragraph refers to the remittance application amount per transaction from a single user, and does not mean the total remittance amount desired by the Customer.

  3. Restrictions lower than the maximum amount in the preceding paragraph may be imposed due to laws and regulations of the destination country or regulations of the receiving account, as well as restrictions on the number of remittances or their total amount, or both, within a certain period. The Customer agrees to comply with these restrictions when applying for remittance to the Company.

  4. The Company treats each remittance application from the Customer as an independent foreign exchange transaction.

  5. The Company may individually confirm the Customer's intention for split remittances using the registered email address, etc. In such cases, the Customer shall promptly respond to the Company.

Article 10 (Customer Obligations)

When using the Service, the Customer shall comply with the following:

  1. Provide true and accurate information

  2. Not use the Service for fraudulent purposes

  3. Comply with laws, regulations, and these Terms

  4. Implement all tax-free purchase transaction matters, including refund claims to tax-free shops or returns, at their own responsibility and expense

Article 11 (Company's Exemption from Liability)

The Company will not provide the Service if any of the following applies. In such cases, the Company shall not be liable for any damages caused by not conducting the transaction:

  1. Damages caused by unavoidable reasons such as disasters, incidents, war, accidents during transportation, restrictions by laws and regulations, or measures by public institutions such as governments or courts.

  2. Damages caused by terminal equipment, communication lines, computer failures, or resulting garbled characters, errors, or omissions in telegrams, despite the Company taking reasonable security measures.

  3. Damages caused by the handling of related financial institutions according to the customs of their country of location or procedures established by the related financial institutions, or damages caused by reasons attributable to related financial institutions other than the Company.

  4. Damages caused by reasons attributable to the remitter, such as discrepancies in the recipient's name.

  5. Damages related to the underlying relationship between the remitter and the recipient or a third party regarding the remittance.

  6. Damages incurred before receiving notification documents regarding the use of the adult guardianship system.

  7. Other damages caused by reasons not attributable to the Company.

  8. Damages caused by the actions of the user's cohabitants, family members, relatives, etc.

  9. Damages in cases where the user has provided false explanations to the Company regarding the facts of the loss.

  10. Cases where there is no payment from the tax-free shop

  11. Cases where the attempt is to remit unjust profits obtained through criminal activities, to receive tax-free refunds for purchases made with such profits, or where such suspicion exists

  12. Cases where the fee related to the remittance is not paid

Article 12 (Limitation of Liability)

In providing the Service, unless otherwise stipulated by Japanese law, the Company and its partners shall not be liable for any damages exceeding the remittance amount paid by the Customer in any case of delay, non-arrival, non-payment, or underpayment of the Service. Furthermore, the Company and its partners shall not be liable for any delay, non-arrival, non-payment, or underpayment due to reasons beyond the Company's control, such as those attributable to the laws of the destination country. In no case shall the Company and its partners be liable for incidental, indirect, or consequential damages.
Additionally, the Company shall not be liable for the following damages:

  1. Damages caused by fluctuations in exchange rates and interest rates

  2. Damages caused by terminal equipment, communication lines, computer failures, or resulting garbled characters, errors, or omissions in telegrams, despite the Company taking reasonable security measures

  3. Damages caused by the handling of related financial institutions according to the customs of their country of location or procedures established by the related financial institutions, or damages caused by reasons attributable to related financial institutions other than the Company

  4. Other damages caused by reasons not attributable to the Company

Article 13 (Handling of Undelivered Remittance Funds)

  1. The right to claim amounts that could not be remitted (cases where funds cannot be deposited or charged to the destination specified by the Customer) due to reasons not attributable to the Company will expire after a period of 120 days from the date of departure.

  2. If remittance is still not possible after the period in the preceding paragraph has elapsed, or if the user does not receive the funds, the Company may dispose of such funds at its discretion.

  3. If the Account balance is less than the refund fee, it shall be deemed that the Customer has agreed to the abandonment of the balance.

Article 14 (Handling of Personal Information)

  1. The Company may provide personal information or transaction-related information obtained from the Customer ("Personal Information") to the Company's branches, subsidiaries, affiliated companies, agents, or partner financial institutions or business subcontractors (including those located overseas) to the extent necessary for the storage and management of personal information and the performance of the Company's business related to the provision of the Service.

  2. The Company may comply with requests to submit customer information in accordance with laws and regulations, judicial proceedings or other legal proceedings, or government agency requests.

  3. In addition to this Article, the handling of personal information shall comply with the Company's "Privacy Policy," the "Act on the Protection of Personal Information" in Japan and other laws and regulations related to information protection, as well as guidelines on personal information protection in the financial sector.

  4. The Company's "Privacy Policy" will be posted on the Company's website.

Article 15 (Measures Against AML/CFT and Economic Sanctions Violation Risks)

  1. The Company will take necessary measures to prevent money laundering and terrorist financing (AML/CFT) and economic sanctions violations.

  2. When using the Service, the Customer represents and warrants that they do not fall under anti-social forces and undertakes not to be involved in money laundering, terrorist financing, economic sanctions violations, or other criminal activities.

  3. The Company may request additional information from the Customer if deemed necessary from the perspective of AML/CFT and economic sanctions violation risks. The Customer shall cooperate with such requests.

  4. The Company's "Policy on Measures Against Money Laundering, Terrorist Financing, and Economic Sanctions Regulations" will be posted on the Company's website.

Article 16 (Pledge Not to Resell)

  1. The Customer understands that the tax-free refund received through the Service is for the purchase of goods not intended for consumption in Japan, and pledges that they have not purchased such goods for the purpose of resale.

  2. The Customer promises to take the tax-exempt goods out of Japan and swears to comply with the following:
    a) Not to use, consume, transfer, sell, or dispose of the tax-exempt goods within Japan
    b) To take the tax-exempt goods out of Japan as carried items or separately shipped items when departing
    c) To ensure that the goods are used by the person identified in the passport or other identification documents presented at the time of tax-free purchase

  3. The Company has the right to report to the relevant authorities if the Customer violates or is suspected of violating this Article or the preceding Article.

Article 17 (Amendment of Terms)

  1. The Company may amend these Terms from time to time.

  2. Amendments to the Terms shall take effect upon notification on the Company's website or application.

Article 18 (Governing Law and Agreed Jurisdiction)

  1. These Terms shall be governed by the laws of Japan.

  2. The Tokyo District Court shall have exclusive jurisdiction as the court of first instance for any disputes related to the Service.

Article 19 (User Protection)

  1. The Company will take measures to properly manage Customer funds and prevent unauthorized use.

  2. If the Customer has questions or complaints regarding the use of the Service, they may contact the Company through the application provided by the Approved Transmission Operator.

  3. The Company will endeavor to respond promptly and appropriately to inquiries from Customers.

  4. To ensure the safety and reliability of the Service, the Company will, in principle, not respond to inquiries from anyone other than the Customer themselves.

  5. The complaint handling measures and dispute resolution measures stipulated in the Payment Services Act are as follows:

  • Complaint handling measures:
    Japan Payment Service Association Phone: 03-3556-6261

  • Dispute resolution measures:
    Tokyo Bar Association Dispute Resolution Center Phone: 03-3581-0031
    Dai-Ichi Tokyo Bar Association Arbitration Center Phone: 03-3595-8588
    Dai-Ni Tokyo Bar Association Arbitration Center Phone: 03-3581-2249

Article 20 (Related Regulations)

The Service is provided in compliance with the following laws and regulations:

  1. Payment Services Act (Act No. 59 of 2009)

  2. Act on Prevention of Transfer of Criminal Proceeds (Act No. 22 of 2007)

  3. Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949)

  4. Consumption Tax Act (Act No. 108 of 1988)

  5. Act on the Protection of Personal Information (Act No. 57 of 2003)

  6. Other related laws and regulations

Article 21 (Miscellaneous)

Please strictly manage the PIN (password) registered in the application so that it is not known to third parties. The Company and its partners, related financial institutions, police, or other third parties will never ask for your PIN by phone, email, or other means. The Company shall not be liable for any loss, damage, or expenses resulting from a third party knowing your PIN (password), except in cases of willful misconduct or gross negligence by the Company.


Last revised: May 26, 2025

Effective date: Same day

Article 22 (Priority of Japanese Version)

In the event of any inconsistency or conflict between the Japanese version of these Terms and versions in other languages including English, the Japanese version shall prevail and have controlling effect. Translated versions are provided for convenience only, and the Customer acknowledges that the Japanese version is the official and legally binding document.

第21条　（その他）

お客様が当該アプリに登録された暗証番号（パスワード）は、第三者に知られないよう、厳重に管理してください。当社及び当社の提携先、関係金融機関や警察など第三者が、電話やメールなどで暗証番号をお伺いすることは絶対にありません。暗証番号（パスワード）が第三者に知られた結果生じたいかなる損失、損害または諸費用等についても、当社に故意または重過失がある場合を除き、当社は一切の責任を負いません。 

 

最終改定日：2025年5月14日 

Related Costs and Usage Fees for this Service

Reference

Fee Item

Fee (Amount or Rate)

1

Account Opening Fee

Included in item 4 below

2

Account Maintenance Fee

Included in item 4 below

3

System Usage Fee for Domestic Remittance (Account Transfer)

Included in item 4 below

4

System Usage Fee for Overseas Remittance

1 Euro + 0% to 5% of the Japanese yen remittance amount per remittance request

5

Inquiry Fee for Remittance Transactions

Actual cost (However, this will not occur unless there are special circumstances)

6

Remittance Content Change Fee

Actual cost

7

Refund Fee

Actual cost

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