Terms of Use/Copyrights

The Japanese Institute of Certified Public Accountants ("JICPA") owns copyrights in or to all publications made available to the public on its website, including reports of its committees, practical guidelines, notices (review information, review notice, etc.), research reports, research materials, Research Center Review News.

Publications specified above are prohibited to be reproduced, reprinted, distributed or otherwise in whole or part in any form or by any means whatsoever, including printed materials other than those compiled by JICPA, materials of workshops other than those held by JICPA, electronic media without prior written consent of JICPA.

Please note that any unauthorized use of the publications may be subject to appropriate legal action.

License of Copyrights
If you wish to reprint a copyrighted material published by JICPA, please send a request form specifying "Reprint Permission Request" in the subject line via email to the following contact. Upon receiving your request, we will review details of your request and a responsible person will notify you of whether your request is accepted or not.

International Affairs: international@sec.jicpa.or.jp

JICPA collects a fee for use or reprinting of publications such as reports of committees from the viewpoint of protecting intellectual property.

JICPA's website can be linked to websites of government agencies, local governments, Regional Chapters of JICPA, audit firms, joint offices, private offices, corporations, other entities and individuals without restriction only for non-malicious purposes.
Please refrain from setting a link directly to Microsoft Word, PDF, or other files.
In addition, we would like you to send the URL to which a link is set to the following email address:
If you make any comment on JICPA on the website, please let us know the detail of the comment.

To set a link for a commercial purpose, you need to submit a "Reprint Permission Request" in advance.

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