Privacy Policy

01Basic policy

Naoki Hama Accounting & Tax office (the “office”) recognises, in carrying out its work as a certified public accountant and certified tax accountant, the importance of clients’ personal information and specific personal information (Individual Numbers / My Number). The office complies with the Act on the Protection of Personal Information, the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (the Numbers Act) and other applicable laws and guidelines, and obtains, uses and manages personal information appropriately.

02Collection of personal information

The office obtains clients’ personal information by lawful and fair means, to the extent necessary to perform its certified tax accountant and certified public accountant work and services incidental thereto.

03Purposes of use

The office uses the personal information it obtains within the scope of the following purposes.

• Certified tax accountant work

  To perform tax agency services, prepare tax documents, provide tax consultations and carry out other certified tax accountant work

• Certified public accountant work

  To perform audits, support the preparation of financial statements and carry out other certified public accountant work

• Engaged services

  To perform engaged services such as bookkeeping and tax return filing

• Transfer pricing

  To perform consulting services relating to transfer pricing compliance

• Decarbonisation and sustainability

  To perform advisory services relating to decarbonised and sustainable management

• Responding to enquiries

  To respond to enquiries and requests for consultation

• Business communications

  To provide communications relating to our work, send materials, perform contracts, and invoice and receive fees

• Legal compliance

  To respond as required by law and to supervisory authorities

04Handling of specific personal information (Individual Numbers / My Number)

In connection with the preparation of tax documents and similar work, the office may be entrusted with the Individual Numbers (My Number) of clients and their related parties (officers, employees, dependants and others). Specific personal information is handled only within the scope of its purpose of use in accordance with the Numbers Act and the guidelines of the Personal Information Protection Commission, is retained under strict security measures, and is disposed of promptly and appropriately once the retention period prescribed by law has elapsed. The contact form on the office’s website does not accept Individual Numbers (My Number). See Article 10 (3) of this policy for details.

05Provision to third parties

The office does not provide personal information to third parties without the client’s prior consent, except in the following cases.

• Where required by law

  Where provision is required under applicable law

• Protection of life, body or property

  Where provision is necessary to protect the life, body or property of a person and it is difficult to obtain the individual’s consent

• Referral to partner professionals

  Where a referral to a partner professional (an administrative procedures specialist, labour and social security attorney, lawyer or similar) is necessary for the performance of our work, in which case information is provided only to the extent necessary and with the client’s prior consent

06Outsourcing

The office may outsource all or part of the handling of personal information to the extent necessary to achieve the purposes of use. In such cases, the office exercises due care in selecting the contractor and provides necessary and appropriate supervision. The use of external services in the contact form on the office’s website is as described in Article 10 of this policy.

07Security control measures

The office implements organisational, personnel, physical and technical security control measures to prevent the leakage, loss or damage of the personal information it handles and to otherwise ensure its secure management.

08Requests for disclosure, correction, suspension of use and similar

If you wish to request disclosure, correction, addition, deletion, suspension of use or similar in respect of your own personal information, please contact the enquiry desk set out at the end of this policy. The office will verify your identity by its prescribed method and respond within a reasonable period in accordance with law.

09Use of analytics tools and cookies

The office’s website uses Google Analytics, an analytics tool provided by Google, in order to understand how the website is used and to help improve our services. Google Analytics uses cookies to collect data on visitors’ access to the website (pages viewed, time spent, device used, referral source, region and similar) in a form that does not include information identifying an individual, such as name or address. The office uses the results of this analysis to improve the usability of the website. This collection and use of data is governed by Google’s privacy policy and terms of service.

• Google’s policies

  Google Privacy Policy: https://policies.google.com/privacy Google Analytics Terms of Service: https://marketingplatform.google.com/about/analytics/terms/us/

• Disabling cookies

  If you do not wish to accept cookies, you can disable them in your browser settings. If cookies are disabled, some functions of the website may become unavailable. You may also prevent Google Analytics from collecting information by installing the Google Analytics Opt-out Browser Add-on. Google Analytics Opt-out Browser Add-on: https://tools.google.com/dlpage/gaoptout

• Cookies from displaying the contact form

  Note that cookies and similar technologies may be used by Google in connection with the display of the contact form (Google Forms) on the office’s website. Cookies themselves do not contain information identifying an individual, such as name or address.

10About the contact form

Personal information entered in the contact form on the office’s website is used solely to respond to your enquiry and for work incidental thereto, and for no other purpose.

• (1) Use of Google Forms

  The contact form on the office’s website is operated using Google Forms, provided by Google LLC (“Google”). Information entered in the contact form is transmitted to servers managed by Google and stored on its services.

• (2) Storage on servers located outside Japan

  Google’s servers may be located outside Japan. Accordingly, in using the contact form, please note in advance that the personal information you enter may be transferred to and stored outside Japan. For Google’s handling of personal information, please refer to its privacy policy. Google Privacy Policy: https://policies.google.com/privacy

• (3) Information not accepted through the contact form

  The office operates the contact form on the basis that it does not accept Individual Numbers (My Number) or other sensitive information. Please do not enter such information in the contact form. Where it becomes necessary for the performance of our work to receive an Individual Number or other important information, we will receive it after the engagement is concluded, by a secure method we will separately advise.

• (4) Alternatives to the contact form

  If you prefer that your information not be transferred outside Japan, you may contact us directly by telephone or email using the details in Article 12 of this policy rather than using the contact form.

11Changes to this policy

The office may change the content of this policy in response to amendments to law or other needs. Any change takes effect from the time it is published on the office’s website.

12Enquiry desk

For enquiries regarding the handling of personal information, and for requests for disclosure and similar, please contact us at the details below. Naoki Hama Accounting & Tax office Principal: Naoki Hama Address: Morimoto Bldg. 202, 1-9-1 Obana, Kawanishi, Hyogo 666-0015, Japan Telephone: 090-8466-2089 Email: naoki.hama@jp-nh-cpatax.com