Note: This notice is specific to the TAX-ANSER (Automatic answer Network System for Electrical Request) Web Site. Therefore, the web sites linking to this site are not subject to the following conditions.

1. Copyright

 Each information _ letters, graphics, and other elements _ published on the TAX-ANSER Web Site is covered by copyright. The whole site is also covered by copyright as an editing work. These copyrights are protected under the Japanese Copyright Act and international convention.
 All or part of the information on this site may be quoted, copied and reproduced by disclosing the source properly except the partly quotation, copy and reproduce which change the content of the original. Besides in reproducing and so on for commercial purposes please ask the Office of Tax Counsel at the National Tax Agency for permission in advance.

2. Link

 You may link to this TAX-ANSER (Automatic answer Network System for Electrical Request) Web Site freely.
 But we forbed to link directly to the end files except the Top Page of the TAX-ANSER Web Site _ http://www.taxanser.nta.go.jp/ or http://www.taxanser.nta.go.jp/index.htm _ . Beyond that we may not send the answer if there is no problem.

3. Escape Clause

 The National Tax Agency takes reasonable measures based on tax changes to ensure the accuracy of information available on the site. However, the National Tax Agency assumes no responsibility for consequences including damage using of any information available on this Site.

4. Trademarks

Internet Explorer, Word, and Excel are the trademarks of Microsoft Corporation.
Acrobat Reader is the trademark of Adobe Systems Incorporated.

5. Inquiries

 The Office of Tax Counsel at the National Tax Agency reserves tha right to alter or erase the contents of this site without any notification in advance.
 Any inquiries about using this site should be forwarded to the Office of Tax counsel at the National Tax Agency.