This English text is a courtesy translation provided for convenience. The official text of these Terms is the Japanese version; if there is any inconsistency between the two, the Japanese version prevails.

These Terms of Service (these "Terms") set out the conditions for using "SmartPropFact" (the "Service") provided by Chomchana Trevai (sole proprietor), trade name SmartPropFact ("we," "us," or the "Operator"). By registering for and using the Service, you agree to these Terms.

Article 1 (Application)

1. These Terms govern the relationship between you and the Operator with respect to your use of the Service.
2. Guidelines and notices we publish within the Service from time to time ("Supplementary Rules") form part of these Terms. If a Supplementary Rule conflicts with these Terms, the Supplementary Rule prevails.

Article 2 (Definitions)

1. "User" means an individual who has agreed to these Terms and completed registration for the Service.
2. "User Content" means the document images, files, and other information a User uploads to or enters into the Service.
3. "Extracted Data" means data that the Service reads, classifies, and structures from User Content.
4. "Paid Plans" means the Standard and Premium plans described in Article 6.
5. "Output Documents" means the documents and data the Service produces from a User's records, including the 青色申告決算書 (blue-return financial statements for real-estate income), the 収支内訳書 (income and expenditure statement), and CSV exports.

Article 3 (Nature of the Service — Self-Preparation Software)

1. The Service is self-preparation software: a tool with which individuals who own rental property organize their own records, compute their real-estate income, and prepare year-end documents for their own Japanese income-tax filing (確定申告).
2. The Operator is not a licensed tax accountant (税理士) or tax accountant corporation. Neither the Operator nor the Service performs tax agency services, tax-document preparation on another person's behalf, or tax consultation as defined in Article 2 of the Certified Tax Accountant Act (税理士法).
3. Output Documents are materials for the User's own review and correction, based on the User's records. You are responsible for reviewing their content and for using them in a filing that you make yourself. The Operator never signs a return, never submits a return on your behalf, and never represents you before any tax authority.
4. The Service's Q&A feature is limited to information about your own recorded data and general information about publicly available tax rules. It does not provide individualized tax advice (税務相談). If you need professional judgment for your specific situation, consult a licensed tax accountant.
5. Refund and tax projections shown by the Service are estimates expressed as ranges and do not guarantee any filing outcome (see Article 9).

Article 4 (Registration)

1. A person who wishes to use the Service shall apply for registration by the method we specify, after agreeing to these Terms.
2. The Service is available only to individuals aged 18 or over.
3. Users shall keep their registered information accurate and up to date.
4. We may decline or revoke registration if the applicant (i) provided false, erroneous, or incomplete information; (ii) previously violated these Terms; (iii) is, or is involved with, anti-social forces (organized crime groups and similar); or (iv) is otherwise judged by us to be unsuitable for registration.

Article 5 (Account Management)

1. You are responsible for managing your account and authentication credentials.
2. Accounts are limited to one per person and may not be transferred, lent, or shared.
3. Any act performed using your credentials is deemed your act, except where caused by our willful misconduct or negligence.

Article 6 (Plans and Fees)

1. The Service's plans and fees are as follows:

   Plan	Fee	Main contents
   Free	¥0	1 property, 5 documents/month, 10 Q&A/month, blue/white PDF + CSV export
   Standard	¥16,800/year or ¥1,980/month	10 properties, 50 documents/month, 100 Q&A/month, 源泉徴収票 upload, multi-property comparison
   Premium	¥39,800/year or ¥4,980/month	Unlimited properties, 200 documents/month, 500 Q&A/month, all Standard features, priority processing
   Document pack add-on	¥980 per pack	Adds 50 documents to the monthly cap (Standard and above); unused capacity rolls forward within the subscription year

   Consumption-tax treatment of displayed prices: All displayed prices are inclusive of Japanese consumption tax (total-price display).

2. Fees are payable by credit card through our payment processor, Stripe.
3. Paid Plans renew automatically at the end of each contract period (one year for annual billing; one month for monthly billing) on the same conditions, unless you cancel, and the fee is charged upon renewal.
4. We may change the fees applicable to future contract periods. Changed fees apply from the first contract period beginning on or after the effective date of the change, and we will notify Users a reasonable period in advance.

Article 7 (Cancellation and Refunds)

1. You may cancel a Paid Plan at any time from the settings screen within the Service.
2. If you cancel a monthly plan, the Paid Plan ends on the last day of the then-current billing period. No pro-rata refunds are given.
3. For annual plans, the full annual fee is refunded only if you cancel within 14 days of your first purchase. After 14 days from the first purchase, no refund is given; you may continue to use the Paid Plan until the end of the paid contract period. The same applies to renewed contract periods.
4. Document pack add-ons are non-refundable once purchased. Roll-forward of unused capacity is governed by Article 6.
5. Notwithstanding the above, refunds required by law, and cases where you were unable to use the Service due to causes attributable to the Operator, are handled in accordance with applicable law and Article 11.

Article 8 (Prohibited Conduct)

In using the Service, you must not:

1. violate laws, regulations, or public order and morals;
2. engage in conduct related to criminal activity;
3. infringe the intellectual property, privacy, reputation, or other rights or interests of the Operator or any third party;
4. upload third-party documents or personal information without proper authority;
5. use the Service to prepare tax documents for other persons as a business, or otherwise violate the Certified Tax Accountant Act;
6. interfere with or disrupt the Service's servers or networks, gain unauthorized access, or impose excessive load (including automated bulk uploads or requests);
7. decompile, disassemble, or otherwise reverse engineer the Service;
8. collect information about other Users;
9. provide benefits to anti-social forces; or
10. engage in any other conduct we reasonably judge inappropriate.

Article 9 (Disclaimer of Warranties)

1. Refund and tax projections displayed by the Service are range-based estimates derived from the records you have captured to date. They do not guarantee your actual filing outcome, refund amount, or tax due. The range varies with missing records and classification uncertainty.
2. Document classification and figure extraction (including AI-based extraction) may contain errors. You are responsible for reviewing Output Documents and Extracted Data, and you bear responsibility for the content and outcome of the tax filing you make.
3. We make no express or implied warranty that the Service is free from defects in fact or in law (including defects relating to safety, reliability, accuracy, completeness, effectiveness, fitness for a particular purpose, or security, and errors, bugs, or rights infringements).

Article 10 (Company Liability)

1. Except in cases of our willful misconduct or gross negligence, we are not liable for damage you incur arising from the Service; provided that this exemption does not apply where the contract for the Service constitutes a consumer contract under the Consumer Contract Act of Japan.
2. Even where the proviso of the preceding paragraph applies, our liability for damage caused by our ordinary negligence (excluding gross negligence), whether in contract or tort, is limited to the total fees you paid to us during the 12 months preceding the occurrence of the damage, and we are not liable for damage arising from special circumstances (including where such damage was or could have been foreseen).

Article 11 (Suspension, Modification, and Termination of the Service)

1. We may suspend or interrupt all or part of the Service without prior notice for system maintenance or updates, force majeure (earthquake, lightning, fire, power outage, or other natural disasters), accidents affecting computers or communication lines, or other cases in which we judge provision of the Service difficult.
2. We may modify the Service or terminate its provision upon reasonable advance notice to Users. If we terminate the Service, we will refund, on a pro-rata basis, the portion of prepaid fees corresponding to the unprovided period.

Article 12 (Restriction of Use; Deregistration)

If you violate any provision of these Terms, or if your registered information proves false, we may, without prior notice, restrict your use of all or part of the Service or deregister you. Except in cases of our willful misconduct or negligence, we are not liable for damage arising from actions taken under this Article.

Article 13 (Withdrawal and Data Deletion)

1. You may withdraw from the Service (delete your account) at any time by the procedure we specify.
2. When an account is deleted, we delete the User Content and Extracted Data — including tax documents such as the 源泉徴収票 (withholding-tax slip) — within 30 days of deletion, except for information we are required by law to retain. Details are set out in the Privacy Policy.

Article 14 (User Content and Intellectual Property)

1. Rights in User Content belong to you or the rightful owner.
2. You grant us a license to reproduce, adapt, analyze, and otherwise use User Content to the extent necessary to provide the Service (including classifying and reading documents, storing data, and generating Output Documents).
3. We do not use User Content or Extracted Data to train third-party AI models.
4. Intellectual property rights in the Service itself (software, design, text, logos, and the like) belong to the Operator or its licensors. Nothing in these Terms transfers or licenses those rights beyond what is necessary to use the Service.

Article 15 (Amendment of these Terms)

1. These Terms constitute standard terms of contract (定型約款) under the Civil Code of Japan. We may amend these Terms in accordance with Article 548-4 of the Civil Code where (i) the amendment conforms to the general interest of Users, or (ii) the amendment is not contrary to the purpose of the contract and is reasonable in light of the necessity of the amendment, the appropriateness of the amended content, and other relevant circumstances.
2. When amending these Terms, we will announce the amended Terms and their effective date at least 30 days before the effective date, by posting within the Service or other appropriate means.

Article 16 (Notices)

Notices from the Operator to Users are given by email to the registered address, by posting within the Service, or by other means we specify. Inquiries to the Operator should be sent to: info@smartpropfact.com

Article 17 (No Assignment)

You may not assign or pledge your contractual position or any rights or obligations under these Terms to a third party without our prior written consent.

Article 18 (Governing Law and Jurisdiction)

1. These Terms are governed by the laws of Japan.
2. The Tokyo District Court has exclusive jurisdiction as the court of first instance over any dispute arising in connection with the Service.

End of Terms.

SmartPropFact (operated by Chomchana Trevai)