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AsiaWise Accounting & Tax Firm (hereinafter referred to as the “Firm”) complies with the Act on the Protection of Personal Information (hereinafter the “Personal Information Protection Act”) and other relevant laws and regulations, and adheres to this Privacy Policy.

1. Acquisition and Use of Personal Information

The Firm acquires personal information through lawful and appropriate means to the extent necessary to achieve its intended purposes. The Firm shall not use personal information in any manner that may promote or induce illegal or improper conduct.

2. Purposes of Use of Personal Information

The Firm uses personal information for the following purposes. Unless permitted by the Personal Information Protection Act or other relevant laws, or unless a separate purpose of use has been publicly announced or notified, the Firm will not use personal information beyond the scope of the following purposes without the individual's consent:

1. Handling of matters entrusted to the Firm
2. Providing information regarding lectures, seminars, newsletters, publications, greeting cards, and other services offered by the Firm
3. Responding to various inquiries
4. Administrative communications related to recruitment, selection, hiring decisions, post-employment HR management, and training
5. Other purposes incidental to the above

3. Provision of Personal Data to Third Parties

The Firm will not provide personal data to third parties except in the following cases. The Firm does not engage in so-called “opt-out” provision of personal data to third parties:

1. When prior consent has been obtained from the individual
2. When disclosure or provision is required to the extent permitted by law
3. When necessary for the protection of human life, body, or property, and obtaining the individual’s consent is difficult
4. When cooperation is required with national or local government agencies in the execution of public duties, and obtaining the individual’s consent may hinder such execution

Please note that provision of data through outsourcing, succession of business due to mergers, corporate splits, or transfers, or joint use as described below does not constitute provision to third parties.

4. Outsourcing of Business Operations

The Firm may outsource part of its operations and provide personal data to contractors to the extent necessary to achieve the purposes set forth in Section 2.

However, with respect to information (including but not limited to personal data) obtained from clients in connection with matters entrusted to the Firm, such data will not be provided to any contractors other than the Firm’s affiliated overseas law firms and IT/infrastructure service providers without prior consent from the client.

5. Joint Use

The Firm, AsiaWise Law Office, and AsiaWise Consulting Inc. (collectively referred to as the “AsiaWise Group”) may jointly use personal data such as names, addresses, phone numbers, email addresses, and other contact details, as well as other personal data held by each entity (excluding information obtained from clients in connection with matters entrusted to the Firm) within the scope of items (2) through (5) of Section 2.

In such cases, the Firm shall be responsible for the management of personal data acquired by the Firm. Please refer to the end of this policy for the Firm’s address and representatives.

Furthermore, in consideration of the high confidentiality obligations under the Certified Public Accountants Act and the Tax Accountants Act, information obtained from clients in connection with the content of entrusted matters (including but not limited to personal data) shall not be jointly used within the AsiaWise Group without the prior consent of the client.

6. Transfer to Foreign Countries

The Firm only provides personal data to third parties outside Japan, including contractors and joint users, when the necessary legal safeguards are in place as required by applicable laws.

The Firm may store and process personal data on cloud servers or data centers operated by foreign service providers. In selecting such providers, the Firm confirms that either the provider does not access the stored data or that the provider is located in a country recognized by the Personal Information Protection Commission as having a data protection system equivalent to that of Japan. The Firm also reviews applicable data protection laws and the provider's data handling policies.

7. Disclosure, Correction, and Suspension of Use of Personal Data

Upon request from an individual, the Firm will, after confirming the identity of the requester, respond appropriately in accordance with the Personal Information Protection Act with respect to requests for disclosure, correction, addition, deletion, suspension of use or erasure, suspension of third-party provision, or notification of the purpose of use. Please contact the inquiry desk below for further details.

8. Security Control Measures

The Firm implements the following security control measures:

1. Appointing a person responsible for handling personal data and clarifying the scope of personal data handled by each employee
2. Conducting regular training sessions and awareness programs for employees on the handling of personal data
3. Including confidentiality clauses regarding personal data in contracts with employees
4. Implementing access controls to limit access to personal data and related databases to authorized personnel only

9. Inquiries

Requests for disclosure and other inquiries regarding personal information are accepted via the "Free Consultation & Contact" section on the Firm website.

10. Changes to this Policy

The Firm may amend this Privacy Policy as necessary.

Effective Date: January 1, 2024