User Agreement
Article 1 (This agreement)
  1. The following terms of use (hereinafter referred to as "this Agreement") govern the conditions of use for all content within the online information service “STK Global Q&A Platform” ( provided by STK Global (hereinafter referred to as "the Company").
  2. In this Agreement “the users” refers to those who use the service provided by the Company. By accessing the online information service, or registering membership, you acknowledge that you have read, understand, and agree to this Agreement, as well as the privacy policy that is specified separately.
  3. Notwithstanding the above, the charges that are generated by accessing the online information service provided by the Company will be at the users’ own expense.
  4. The Company may, without notice to the users, at any time, make improvements or modifications to this Agreement. In cases where the users continue to use the service after such modifications, the users acknowledge that they have read, understand, and consent to the agreement for the modified provisions at the time they are released on the Company's website.
Article 2 (Intellectual property rights and other rights protected by law)
Excluding that which is specified separate from this Agreement, all rights related to copyrights and other laws concerning intellectual property, and all other rights and benefits protected by law that relate to the content and information that the Company provides as part of the service are all attributed to the Company. (Please contact the Company in advance if you require articles from the website.)
Article 3 (Member registration)
  1. There are services that can be used without membership registration and services that can only be used by registered members within the online information service provided by the Company.
  2. If the users want to register for membership, they can apply for membership through the registration page on the website. The users will be registered as members of the company at the time when the company issues a notice to acknowledge their application.
  3. Membership is non-transferable. You cannot share your username and password with anyone else to allow access to the Company’s online information service. The registered information in relation to the Company cannot be loaned, transferred, sold, or pledged.
  4. If the Company determines or suspects that the following clauses are applicable to users that seek membership, then the Company may decline registration. The company shall assume no responsibility for an explanation or obligation to pay damages to any user for any reason whatsoever.
    1. The applicant had an incomplete application (including but not limited to false content, errors, and omissions),
    2. The applicant repeatedly registered for membership,
    3. The applicant violated this Agreement in the past and was subjected to measures such as cancellation or suspension of membership,
    4. The applicant belongs to or is closely connected with anti-social forces (gangs, gang members, gang-related companies, scammers, criminal groups, political movements, gang organizations, etc.) or they are engaged in a business which violates public order and morals,
    5. Other situations wherein the Company determines that the applicant is not suitable for membership.
  5. If the Company determines that the applicant meets any of the preceding clauses under Article 2 Section 4 prior to becoming a member or meets the preceding clauses and the subsequent clauses 5(a) and 5(b) after becoming a user, the company has the right to cancel their membership. The Company shall assume no responsibility for an explanation or obligation to pay damages to any user for any reason whatsoever.
    1. The Company has sent an email to the email address registered by the applicant and it failed to deliver due to an error,
    2. The Company discovered a third party other than the user has used the online information service with the user's login information.
  6. The users can cancel their membership at any time by completing the relevant procedures on the Company's website.
  7. Regardless of whether the users cancel membership on their own accord, or whether their membership was cancelled due to the preceding clauses, excepting personal information, the company is entitled to continue use of the content provided by the users prior to cancellation (including questions and answers posted to the Free Q&A Platform as per Article 8).
Article 4 (Updating registration information)
  1. If a registered user’s email address changes, they shall promptly update their registration information as per the update procedures available on the company's website. The users shall bear all responsibility if they do not change the registration information and cause damage, and the Company shall not assume responsibility.
  2. The term "notification" refers to notification emails that the company sends to the email address of registered users. The users are not permitted to reject incoming emails sent by the Company through their settings or other means. In cases where emails cannot be sent to registered user due to incoming email settings, or because a registered user changes their email address without notifying the company, it shall be deemed that the Company has fulfilled their obligation to notify the registered user.
  3. If an error occurs when sending an email to a registered user, the company has the right to stop sending emails to their email address.
  4. Pursuant to the previous clauses, the Company shall assume no liability or explanation for any damages arising out of inability to receive the emails sent by the Company. (Please refer to Article 3 Section 4)
Article 5 (Password management)
  1. Members shall set a password during registration. Members must manage their passwords so as not to come to the knowledge of third parties. The Company shall assume no liability for damage that arises from the poor management or misuse of passwords.
  2. Members must set passwords that are reasonably difficult to guess by satisfying the following guidelines. If the member neglects this obligation and causes any damage, the Company shall assume no liability whatsoever.
    1. The password must contain a combination of 6~32 alphabetic and numerical characters,
    2. Members shall avoid reusing a previous password from other online accounts,
    3. Members shall avoid using any personal information that is easy to guess such as an address, phone number, birthday etc.,
    4. Members shall avoid using any information that is easy for a third party to guess.
  3. Members shall not share their password with anyone else, and must not loan, transfer, sell, or pledge their password.
  4. If there are multiple failed login attempts and the Company determines that there is a possibility that a member’s password is being misused, the Company can stop providing services to the account at their discretion.
  5. In the case outlined in the previous clause, if a member wishes to resume usage of the service, the user shall cancel the suspension of service by following the procedures stipulated on the Company's website. In addition, The Company shall assume no responsibility for damage to any users during the period wherein the member cannot access the service as a result of these measures.
Article 6 (Calculations provided by the Company)
  1. The simulation tool (tax calculator) provided by the Company on the website is created based on sufficiently reliable information. However, the Company does not make any guarantees for the accuracy, completeness, reliability, usability, validity, and timeliness of the service. Please be aware that if there is a change to the handling of taxation due to an amendment of the law, the content of the new laws shall apply. In addition, for each specific case, users shall make confirmations with specialists such as tax accountants, or the tax department in their jurisdiction, and the user themself shall hold responsibility for related decisions.
  2. The results of the simulation tool are based on the information inputted by the users and the results may not reflect reality. When referencing the results of the simulation tool the users shall be deemed to have agreed with this assumption.
  3. The Company does not provide specific tax calculations or consulting services related to the filing of tax returns.
  4. The users will use the simulation tool for personal reference only and it shall not be used for other purposes.
Article 7 (The Free Q&A Platform provided by the Company on the website)
  1. The users can browse all or part of the Free Q&A Platform ( provided by the Company dependent on whether they are a registered member or not.
  2. The users can post questions and answers on the Free Q&A Platform. However, regarding answers on the Free Q&A Platform concerning the interpretation of tax laws (all regulations related to taxation including directives such as lower-level regulations and administrative interpretations (as for below)), the Company only authorizes users that have been confirmed as officially registered tax accountants (hereinafter referred to as a "registered tax accountant") to respond.
  3. Despite the stipulations of Article 2, the Company shall allow the respondents of questions on the Free Q&A Platform to have the right to use the specific content of their answer without compensation.
  4. The users must accept before use that the answers on the Free Q & A Platform are posted by the users voluntarily, and the Company does not guarantee that all posted questions will be answered.
  5. Regardless of whether they are registered tax accountants or qualified professionals, respondents to questions shall answer questions in their real name. Moreover, the Company shall make no guarantee in any circumstance to the completeness, accuracy, certainty, validity, safety, or fitness for a particular purpose of an answer.
  6. Regarding content posted on the Free Q&A Platform, the Company may make modifications or deletions (including partial deletion) without prior notice when the following items are applicable. The Company makes decisions on whether or not to modify or delete specific content and shall assume no responsibility for explaining the reason for the modified or deleted content. The Company shall assume no liability for any loss resulting from deletion or modification.
    1. It is content that identifies, discloses, or divulges personal information of a third party without permission,
    2. It is content that damages the reputation of or defames the Company or a third party,
    3. It is content that infringes or violates the Company’s, or a third party's intellectual property rights (including but not limited to copyright) portrait rights and any other rights protected by law,
    4. It is commercial content that promotes a similar service to that provided by the Company,
    5. It is content that violates or may violate the law (particularly the Attorney Act and the Certified Public Tax Accountant Act) or public order and morals,
    6. It is misleading content that falsely impersonates other users or third,
    7. It is content that involves criminal activity or may incite criminal activity,
    8. It is personal arbitrary and assertive content such as "absolutely", "will definitely win a lawsuit", "awful", "terrible", etc.,
    9. It is content related to political and election activities, religious activities, or the like,
    10. It is content involving email spam
    11. It is contents involving pornography or any other such inappropriate content,
    12. It is content that is irrelevant to the purpose of the website,
    13. It is content that contains harmful and malicious code or scripts,
    14. It is content that obstructs the operation of this service,
    15. It is any other content that the Company determines to be inappropriate (including but not limited to content that does not violate the law but violates public morals or contains nonfactual information etc.).
  7. All controversies related to the questions and answers posted on the Free Q&A Platform between the users or third parties shall be resolved amongst themselves. The Company assumes no responsibility to act as an intermediary, negotiate, provide information, and or contribute to any and all interactions. In addition, the Company shall assume no liability for any loss resulted from controversies between the users and third parties (regardless of whether the victim is a user) that arise on the Free Q&A Platform.
Article 8 (Changes, additions, abolition, and suspension of service)
  1. The Company may make changes or additions to all or part of the content of this service (including to the design etc.) at any time without prior notice and regardless of reason.
  2. The Company has the obligation to notify the users before suspending or abolishing all or part of the service. However, in cases where there is an urgent priority to suspend all or part of the service, the Company has the right to suspend or abolish the service without prior notice. The Company shall assume no responsibility for damage to any users or third parties due to such suspension or abolition.
  3. The users must acknowledge in advance the service and affiliated services may be suspended for a considerable period in the following circumstances and that the Company shall assume no responsibility for damage to the users or third parties due to such a suspension.
    1. When inspection, maintenance or repair is carried out on the software or server for this service or affiliated services,
    2. When the computer or network has issues,
    3. In other situations where the Company determines that the service needs to be suspended due to unavoidable circumstances.
Article 9 (Disclaimer)
  1. In addition to the previous stipulations, the Company shall not assume any liability for the disappearance of data, damage to or malfunction of devices, or other damage caused to the users or their intermediaries due to suspension, termination, conclusion, inability of use or change to the provision of the service by the Company, deletion or disappearance of data sent by the users to the Company, deletion of membership registration, or use of this service.
  2. The Company and the online information service being provided by the Company does not intend to provide specific legal services or other such advice.
  3. The Company shall assume no responsibility for the following in any situation or towards any person.
    1. Loss or damage caused by or arising from errors related to the acquisition, collection, compilation, interpretation, analysis, editing, translation, sending, transmission, and distribution of the information provided through this service (regardless of whether the error is caused by the Company’s lack of caution or any other reasons),
    2. All kinds of direct, indirect, special, secondary, or incidental damages that arise due to the use of or inability to use information provided by the service (regardless of whether the Company has received notice of the possibility of such damage in advance).
  4. The Company cannot guarantee the completeness, accuracy, certainty, validity, safety, and suitability of the information provided by the Company and the users on the service (all the information provided, suggested, sent, and disclosed). The Company shall assume no responsibility for any problems that arise from such information.
  5. Regardless of the provisions of the preceding clause, the Company and the users preemptively agree that in cases where the Company bears liability towards the users or a third party, the Company is never responsible for paying damages associated with the liability, except for when they have been acting in bad faith or are grossly negligent. The users agree and understand this clause, acknowledging that the service will not be provided to those that fail to agree.
Article 10 (Partial invalidation of agreement)
  1. Even if any or a part of the articles of this Agreement is determined to infringe law or to be invalid, the remaining sections of these terms of use shall not be affected.
  2. The Company and the users preemptively agree that in cases where the Company bears a responsibility to the users due to reasons that do not fall under the disclaimer stipulated in this Agreement, they shall never pay damages based on this responsibility, except for cases when the Company acted in bad faith or was grossly negligent.
Article 11 (Governing law and jurisdiction)
This Agreement shall be governed by the laws of Japan. All the lawsuits shall be exclusively brought in the Tokyo District Court of Japan in the first instance.
Article 12 (Contested matters)
All disputes, controversies, or difference out of or in connection with this agreement, shall be settled through bona fide negotiations.