Chapter 1 General Provisions

Article 1 (Terms and Conditions)

  1. These Terms and Conditions apply between freee K.K. (hereinafter referred to as “the Company”) and its members with regard to the use of the service (hereinafter referred to as “the Service”) provided by the Company.
  2. The Service consists of multiple individual services (hereinafter referred to as “Individual Services”). When using certain Individual Services, in addition to these Terms and Conditions, separate terms of use (hereinafter referred to as “Individual Terms”) may be established for each Individual Service. In such cases, the Individual Terms shall be deemed part of these Terms and Conditions and shall apply between the Company and the member.
  3. If Individual Terms are established, they shall take precedence over these Terms and Conditions, and these Terms and Conditions shall apply to any matters not provided for in the Individual Terms.

Article 2 (Definitions)

In these Terms and Conditions, the meanings of the following terms shall be as defined below:

(1) Member
This refers to a corporation, organization, association, or individual that has agreed to these Terms and Conditions and entered into a contract with the Company regarding the use of the Service (hereinafter referred to as the “Usage Agreement”).

(2) Operations Administrator
This refers to a person designated by a Member when applying for the Service, who has administrator authority over the use of the Service, and who may designate Users (or, in the case of an individual Member, that individual).

(3) User
This refers to a person designated by the Operations Administrator, who is permitted to access and use the Service. The Operations Administrator may designate Users within the range determined separately by the Company.

(4) Users
This refers to the Operations Administrator and Users.

(5) Subsidiary of the Company
This refers to a company, corporation, or other business entity that is controlled, directly or indirectly, by the Company. In this context, “control” means holding more than 50% of the voting stock or ownership interest regarding the appointment of officers of the entity.

(6) Website
This refers to the website operated by the Company to provide the Service. The Service is provided to Members and Users via the Website or the Software, as defined in the next item.

(7) Software
This refers to the application software created and published by the Company to provide the Service, including updates, modified versions, substitutes, and copies.

(8) Registration Information
This refers to information about Members that must be registered as specified by the Company as a prerequisite for using the Service.

(9) Member Information
This refers to all information of Members and Users, including various types of information and communication records stored on servers managed by the Company for the Service, and includes Registration Information as well as information provided by the Company or obtained by Members through the Service.

Article 3 (Changes to Terms)

  1. The Company reserves the right to amend these Terms and Conditions at its discretion.
  2. When the Company amends these Terms and Conditions, it shall notify or announce to Members the fact of the amendment, the effective date, and the content of the amendment in accordance with these Terms and Conditions.

Article 4 (Notifications and Public Announcements)

  1. Any notification or public announcement to Members in connection with the Service shall be made by the Company through any means that the Company deems appropriate, including but not limited to: (a) posting on the Site; or (b) sending emails or written documents to the email address or postal address registered in the Member’s Registration Information.
  2. All inquiries, communications, or notifications from Members to the Company regarding the Service shall be made in accordance with the procedures prescribed by the Company.

Chapter 2 Formation of Contract

Article 5 (Establishment of this Agreement (Membership))

  1. This Agreement shall be deemed established when a person who wishes to use the Service registers the required Registration Information, applies for the Service in the manner specified by the Company, and the Company accepts the application. By applying for the Service, the applicant shall be deemed to have agreed to these Terms and Conditions.
  2. A Member may use the Service from the date on which the Company accepts the application pursuant to the preceding paragraph.
  3. If a minor wishes to use the Service, the prior consent of a legal representative shall be required. If a minor applies for the Service, the legal representative shall be deemed to have consented to the use of the Service and these Terms and Conditions.

Article 6 (Usage Fees and Payment Methods)

  1. In exchange for using Paid Services, a Paid Member shall pay the usage fee specified separately by the Company for each Paid Service.
  2. A Paid Member shall pay the applicable service fee by the due date designated by the Company, using the designated payment method (such as credit card). Under no circumstances shall the Company be obligated to refund any received service fees.
  3. A Member shall be responsible for all communication costs incurred for using the Service (including data transmission costs for downloading and using the Software) as well as for securing communication devices necessary to use the Service. However, the Company does not guarantee that the Website and the Software will operate properly on the Member’s communication devices.

Chapter 3 Notes on Using the Service

Article 7 (Member ID, etc.)

  1. A Member shall strictly manage the Member ID (email address) and password associated with the Member ID (collectively, “Member Credentials”) at their own responsibility and shall be liable for any and all actions taken using the Member Credentials.
  2. Each Member shall strictly manage the User ID (meaning an identifier assigned by the Company to each User, which the User uses to access the Service; the same applies hereinafter) and password associated with the User ID (collectively, “User Credentials”) and shall ensure that each User does the same. The Member shall be liable for all actions taken using the User Credentials.
  3. A Member shall not allow anyone other than designated Users to use the Service.
  4. A Member shall ensure that Users comply with these Terms and Conditions. Any violation of these Terms and Conditions by a User shall be deemed a violation by the Member, and the Member and the User shall be jointly and severally liable.

Article 8 (Changes to Registration Information)

If there is any change in the Registration Information, the Member shall promptly notify the Company in the manner prescribed by the Company. The Company shall not be liable for any damages incurred by the Member due to a failure to provide such notification.

Article 9 (Synchronization Function)

  1. A Member shall, at their own responsibility, register the necessary ID, password, and other credentials for the Synchronization Destination Service (hereinafter referred to as “Synchronization Credentials”).
  2. The Company shall not use the Synchronization Credentials for any purpose other than providing the Synchronization Function.
  3. The Company shall exercise the utmost care when designating Synchronizable Services. However, such designation does not imply any partnership, authorization, or other affiliation with the operator of the Synchronizable Service. The Company makes no warranty regarding the accuracy or completeness of the data acquired through the Synchronization Function. Members shall verify such data as necessary using the Synchronization Destination Service.
  4. The Member shall resolve, at their own responsibility and expense, any disputes or liabilities arising from incorrect input of Synchronization Credentials or use of the Synchronization Function. The Member shall indemnify the Company against any damages incurred thereby, including attorney’s fees.
  5. The Member acknowledges that data obtained via the Synchronization Function may not be displayed accurately on the Website due to system errors, network issues, or other unforeseen circumstances.

Article 10 (Third-Party Services)

  1. The integration of the Service with services operated by third parties through websites or application software (hereinafter referred to as “Third-Party Services,” including Synchronized Services) does not constitute any partnership, collaboration, authorization, or other cooperative relationship between the Company and the operators of such Third-Party Services. Members shall independently verify the accuracy and completeness of data obtained through integration with Third-Party Services on the respective linked sites.
  2. Members shall: (a) use Third-Party Services at their own risk; (b) resolve any disputes or obligations arising from the integration with Third-Party Services between the Member and the operator of such site/service or any third party at their own responsibility and expense; (c) not cause any inconvenience to the Company; and (d) indemnify the Company for any damages (including reasonable attorneys’ fees) incurred as a result thereof.
  3. Members hereby acknowledge that data obtained through integration with Third-Party Services may not be accurately displayed on the Site due to telecommunications equipment malfunctions or other technical issues.
  4. The use of Third-Party Services shall be governed by separate agreements between the Member and the operator of the respective Third-Party Service.

Article 11 (Data Backup)

  1. Members shall be solely responsible for recording, storing, and managing all Member Information.
  2. Members shall perform backup operations of Member Information at their own risk (including but not limited to utilizing the Service functions provided by the Company). The Company shall not be liable for any damages or disadvantages incurred by Members due to the absence of backup data or improper backup operations.
  3. The Company may record Member Information as a backup; provided, however, that such backup neither supplements the Member’s own backup obligations as set forth in the preceding paragraph nor guarantees the recovery of Member Information.
  4. Non-paid Members hereby acknowledge that certain Member Information may be automatically deleted after a specified period.

Article 12 (Prohibited Activities)

  1. Members shall not engage in, nor cause Users to engage in, any of the following activities in connection with the Service:
    (a) Making false statements to the Company; (b) Using information and services provided by the Company under this Agreement, including the Site and Software, for purposes other than the intended use of the Service; (c) Any act that infringes or may infringe upon the property (including intellectual property rights), privacy, reputation, credit, likeness, publicity rights, or other rights or interests of the Company or any third party; (d) Any act that violates or may violate laws, regulations, or public order and morals; (e) Unauthorized use or acquisition of third-party Member IDs, User IDs, or Synchronized IDs, or any other act of using the Service while impersonating a third party; (f) Using or transmitting harmful programs such as computer viruses, or engaging in any act that may result in such activities; (g) Any other act deemed by the Company to disrupt or potentially disrupt the Company’s business operations, Service implementation, or telecommunications facilities, including unauthorized access.

Chapter 4 Termination, Cancellation, and Withdrawal

Article 13 (Cancellation of the Service by Member)

  1. A Member may terminate this Agreement by completing the cancellation procedure in the manner specified by the Company. This Agreement shall be deemed terminated upon completion of the cancellation procedure. In such case, the Member shall be responsible for confirming any termination notices issued by the Company. If the Member wishes to terminate the use of an Individual Service, they shall follow the termination procedures specified for that Individual Service.
  2. Even if a Member cancels their membership pursuant to the preceding paragraph, the Company shall not refund any usage fees already received.
  3. Upon termination of this Agreement by a Member, the Company may delete the Member’s information.

Article 14 (Termination of Contract by the Company)

  1. The Company may, without prior notice or demand, terminate all or part of this Agreement, expel a Member, or suspend the provision of the Service if the Member falls under any of the following:
    (1) If the Member violates these Terms and Conditions.
    (2) If any part or all of the Registration Information provided to the Company is false, incorrect, or incomplete.
    (3) If the Member, currently or subsequently, lacks full legal capacity and fails to provide a written consent or ratification from a legal representative within a reasonable period after being requested to do so.
    (4) If the Company reasonably determines that the Member is an antisocial force, is involved with an antisocial force, or is substantially controlled by an antisocial force.
    (5) If the Member’s designated credit card or payment account is suspended by a financial institution.
    (6) If the Member is subject to seizure, bankruptcy, corporate rehabilitation, or other similar proceedings.
    (7) If it is discovered that the Member has been expelled from the Service in the past.
    (8) If the Member or the Operations Administrator remains unreachable for more than 90 days.
    (9) If the Company determines that the Member is otherwise inappropriate.
  2. Even if a Member is expelled pursuant to the preceding paragraph, the Company shall not refund any usage fees already received and shall not be liable for any damages or losses incurred by the Member or any third party.
  3. Upon termination of this Agreement by the Company, the Company may delete the Member’s information.

Chapter 5 Suspension, Modification, and Termination of the Service

Article 15 (Suspension of the Service)

  1. The Company may, without prior notice to Members, suspend all or part of the Service if any of the following events occur:
    (1) If a failure occurs in the systems, facilities, or other infrastructure necessary for the provision of the Service, or if maintenance, repairs, or construction become necessary.
    (2) If a third party, such as a telecommunications provider, ceases to provide services, making it difficult for the Company to continue providing the Service.
    (3) If the occurrence of a natural disaster, war, terrorism, riot, governmental action, labor dispute, or other emergency makes it difficult or potentially difficult to provide the Service.
    (4) If the Synchronizable Service becomes unavailable due to circumstances beyond the Company’s control.
    (5) If laws, regulations, or administrative orders render the provision of the Service difficult.
    (6) If the Company otherwise determines that suspension of the Service is necessary and unavoidable.
  2. The Company shall not be liable for any damages or losses incurred by Members or third parties due to the suspension of the Service under the preceding paragraph.

Article 16 (Modification of the Service)

  1. The Company may, at its sole discretion, modify all or part of the Service. The Company does not guarantee that all features and functionalities of the Service prior to modification will be maintained.
  2. The Company shall not be liable for any damages or losses incurred by Members due to modifications to the Service under the preceding paragraph.

Article 17 (Termination of the Service)

  1. The Company may, at its sole discretion, terminate all or part of the Service upon prior notice to Members. However, if the termination is not significant, the Company may proceed without prior notice.
  2. The Company shall not be liable for any damages or losses incurred by Members due to the termination of the Service under the preceding paragraph.

Chapter 6 Provision of the Software

Article 18 (License)

  1. The Company grants Users a non-exclusive, non-transferable license to use the Software solely for the purpose of using the Service, subject to compliance with these Terms and Conditions.
  2. Members shall ensure that Users comply with the provisions of this Chapter regarding the use of the Software.

Article 19 (Prohibited Acts Regarding the Software)

In addition to the prohibitions set forth in Article 12, Members shall not, and shall not permit Users to, engage in any of the following acts regarding the Software:
(1) Copying, modifying, translating, adapting, or otherwise altering the Software.
(2) Selling, distributing, sublicensing, publicly transmitting (including making available for transmission), renting, transferring, leasing, or otherwise disposing of the Software.
(3) Using the Software in a manner that circumvents technical protection measures such as copy protection.
(4) Reverse-engineering, decompiling, disassembling, or otherwise attempting to derive the source code of the Software.
(5) Publishing or otherwise making the Software available to third parties in a manner that enables them to copy it.
(6) Engaging in any other act that the Company deems inappropriate in light of the intended use of the Software.

Article 20 (Restrictions on Use)

  1. The Member’s use of the Software may be restricted in whole or in part under the following circumstances:
    (1) If authentication of the Member’s eligibility to use the Software fails, including authentication via license verification or Member ID.
    (2) If the Software is used in an environment where an Internet connection is unavailable.
    (3) If the Software is used under network conditions that do not support real-time communication.
  2. The Company is not obligated to provide support, updates, or modified versions of the Software. The Company may, at its discretion, modify, update, or discontinue the Software without prior notice to Members.

Chapter 7 General Provisions(第7章 一般条項)

Article 21 (No Warranty)

  1. The Company shall make reasonable efforts to ensure that the Service operates in the recommended environment. However, the Service is provided on an “as is” basis at the time of provision, and the Company makes no warranties, express or implied, regarding the completeness, accuracy, availability, usefulness, security, non-infringement of third-party rights, or fitness for a particular purpose of the Service, the content provided through the Service, or any other information obtained by Users through the Service (including Member Information).
  2. The Company does not provide tax advisory services as defined under the Certified Public Tax Accountant Act, nor does it provide accounting services as defined under the Certified Public Accountant Act.

Article 22 (Intellectual Property Rights)(第22条 知的財産権)

  1. All intellectual property rights related to the Service, including copyrights, moral rights, patent rights, utility model rights, design rights, trademark rights, and publicity rights, shall belong to the Company or legitimate third-party rights holders.
  2. Nothing in this Agreement shall be construed as granting any rights beyond what is necessary for the use of the Service.

Article 23 (Compensation for Damages and Disclaimer of Liability)

  1. If the Company is found to have acted intentionally or with gross negligence in relation to damages incurred by a Member in connection with the Service, the Company shall compensate such damages up to an amount equivalent to the usage fees received from the Member for the Service that directly caused the damages for the month preceding the month in which the damages occurred. The Company shall not be liable for any other damages.
  2. If a Member violates these Terms and Conditions or causes damage to the Company in connection with the use of the Service, the Member shall compensate the Company for any damages incurred.
  3. If a dispute arises between a Member and a third party in relation to the Service, the Member shall resolve it at their own responsibility and expense, without causing any inconvenience to the Company, and shall indemnify the Company for any damages incurred, including attorney’s fees.

Article 23-2 (Responsibility to Consumers)

  1. Notwithstanding any other provisions of these Terms and Conditions, if a Member qualifies as a consumer under the Consumer Contract Act, and suffers damage due to the Company’s default or tortious conduct in connection with the use of the Service, the Company shall be liable for such damage.
  2. Even in the case of the preceding paragraph, except where the Company has acted intentionally or with gross negligence, the Company’s liability shall be limited to an amount equivalent to the usage fees received from the Member for the Service that directly caused the damage for the month preceding the month in which the damage occurred.

Article 24 (Outsourcing)

The Company may outsource all or part of the operations related to the Service to third parties.

Article 25 (Management of Information)

  1. The Company shall use Member Information for the purposes of providing, maintaining, improving, developing, and researching the Service and other services offered by the Company, supporting Members, notifying Members regarding the Service, and processing and utilizing pseudonymized or anonymized information and statistical data, in accordance with the Privacy Policy. Members agree to entrust the Company with the handling of such information.
  2. The Company shall not disclose Member Information to third parties without the prior consent of the Member, except in the following cases:
    (1) When required by law or a request from a public authority, and the Company determines that compliance is necessary.
    (2) When it is necessary to protect a person’s life, body, or property, and obtaining the Member’s consent is difficult.
    (3) When necessary to charge usage fees to Paid Members by providing registered user information to payment system providers, credit companies, or banks.
    (4) When disclosing information to contractors or agents necessary for the provision, enhancement, or improvement of the Service.
    (5) When sharing information with subsidiaries to provide linked services.
    (6) When providing or disclosing Member Information, obtained from Members or third parties, after processing it to ensure that transaction details entered by the Member into the Service cannot be identified or specified.
  3. Notwithstanding the preceding paragraphs, the Company may collect and analyze attributes of Member Information, process such information into pseudonymized, anonymized, or statistical data, and use it for the Service and other services provided by the Company. The Company may also provide or disclose such data to third parties in accordance with applicable laws and regulations.
  4. The Company shall take reasonable and appropriate security measures to prevent the loss, destruction, alteration, or leakage of Member Information.
  5. The Company may record telephone conversations with Members for the purpose of improving service quality, and may use such recordings for business operations.

Article 26 (Handling of Personal Information)

  1. The Company shall handle personal information in accordance with its Privacy Policy.
  2. Even after the termination of this Agreement, the Company may continue to use the personal information of Members and Users within the scope of the purposes set forth in the Privacy Policy.

Article 27 (Scope of My Number Management Service)

  1. The Company shall provide a cloud service (hereinafter referred to as the “Service”) that enables Members to collect, store, and manage My Numbers (Individual Numbers) and related information that such Members have received.
  2. The Company shall neither process nor handle any data containing My Numbers (Individual Numbers) and related information that Members collect, store, and manage through the Service set forth in the preceding paragraph, and shall implement measures to restrict access to such data by the Company’s employees and other personnel.

Article 28 (Assignment of Rights and Obligations under these Terms)

  1. Members shall not assign, transfer, or pledge as collateral their rights and obligations under this Agreement to any third party (including comprehensive succession through merger, company split, or other reorganization) without prior written consent of the Company.
  2. In the event that the Company transfers all or any part of its business relating to the Service to a third party, the Company may assign to such transferee its position under these Terms of Use, all rights and obligations hereunder, and Members’ Information, and Members shall be deemed to have given their prior consent to such assignment.

Article 29 (Governing Law and Jurisdiction)

  1. These Terms of Use and this Agreement shall be governed by and construed in accordance with the laws of Japan.
  2. The Tokyo District Court shall have exclusive jurisdiction in the first instance over any and all disputes arising out of or in connection with this Agreement between the Members and the Company.

Article 30 (Severability)

If any provision of these Terms of Use is held to be invalid or unenforceable under applicable laws or regulations, such provision shall be invalid or unenforceable only to the extent of such prohibition or invalidity, and the remaining provisions of these Terms of Use shall continue to be valid and enforceable in full force and effect.

SUPPLEMENTARY PROVISIONS

These Terms of Use were:

Initially established and came into effect on March 19, 2013 Amended and effective as of July 1, 2013 Amended and effective as of February 10, 2014 Amended and effective as of August 19, 2014 Amended and effective as of September 30, 2015 Amended and effective as of January 14, 2016 Amended and effective as of January 15, 2018 Amended and effective as of June 22, 2021 Amended and effective as of May 31, 2023 Amended and effective as of January 1, 2025