We, The Institute of Tax Research and Literature, consider that it is our social responsibility to ensure the protection and appropriate processing of personal information and specific personal information (hereinafter collectively "personal information, etc.") retained by us, while recognizing the importance of its protection. In addition to complying with the applicable laws and regulations, including the Act on the Protection of Personal Information and the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures as well as governmental policies and guidelines and other rules, we are committed to establishing an information management system at our own initiative, formulating a privacy policy and protecting personal information, etc. with the utmost care.
1. Acquisition of personal information
We collect personal information by the following means:
(1) a designated application form, for which the purpose of use of information is expressly notified;
(2) information directly submitted by the data subject;
(3) submission by a person authorized by the data subject to submit personal information to us;
(4) a designated questionnaire, including a survey, for which the purpose of use of information is expressly notified;
(5) a website, for which the purpose of use of information is expressly notified; and
(6) information which is part of the public domain.
2. Purpose of use of personal information
We will use the collected personal information for the following purposes in connection with our business activity (i.e., making available to the public of books and materials related to taxes, dissemination of the concept of tax payment, research and study on taxes, and providing research funds).
We will not use any personal information in any manner that may facilitate or induce an illegal or improper act, even if the act is within the scope of the purposes.
(1) Personal information concerning users
(i) processing an application for viewing or downloading of our books and other materials; and
(ii) selection of a candidate or notice of examination results concerning our funding programs, and sending notices to awardees.
(2) Information concerning our directors, auditors, councilors and committee members
(i) entry of names in an officers' list to be placed in our publications including brochures and websites;
(ii) exercising the rights or performing the duties under the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations;
(iii) sending notices and invitations from us; and
(iv) any business affairs incidental to the foregoing purposes.
(3) Personal information concerning our employees
(i) conducting personnel and labor management, and making confirmation, procedures and notices required for processing business affairs such as accounting and administrative works;
(ii) purposes specifically notified when collecting employees' personal information; and
(iii) any business affairs incidental to the foregoing purposes.
(4) Personal information of users of our website
(i)Access logs
a)We collect information concerning users accessing our website, including IP addresses, domain information and viewing history, through the relevant user's browser by automated means. This information does not include any information that can identify a specific individual person, except as otherwise provided in (1) above.
b)We use the information referred to in the preceding paragraph for such purposes as supporting the conditions or environment for using the website and maintaining security.
(ii)Cookies
Our website may use cookies for the following purposes. Cookies are information packets sent from a web server to a user's browser, which are stored in a file format on the hard disk of the user's computer device.
Cookies are used to enable our website to recognize the cookies stored on a user's computer device, with a view to providing repeat users with services in an efficient way.
a)to identify the pages visited by the relevant user; and
b)to improve the content of or services available from the website to enhance users' satisfaction.
No personal information will be specified or identified unless the user specifically enters his/her personal information on the website.
A user may refuse the automatic reception of cookies by changing the settings of his/her browser. Note that refusing cookies may cause the user to experience some inconvenience in use of the website.
(iii)Google Analytics
Our website uses Google Analytics, an access analysis tool provided by Google, for grasping the status of access from users. Through Google Analytics, Google collects and stores data related to the status of access from users based on cookies generated by the website. We receive the results of data aggregation from Google and use them for grasping and analyzing the status of access to the website.
Information collected and stored by Google Analytics does not include any information that can identify a specific individual person.
This information is managed by Google in accordance with its privacy policy.
Google's privacy policy can be accessed from the following URL:
Google's Privacy Policy
The Google Analytics Terms of Service can be access from the following URL:
Google Analytics Terms of Service
By changing add-on settings of a browser to disable Google Analytics, a user can prevent our collection of data concerning the access by the use of Google Analytics. Google Analytics can be disabled by downloading and installing the Google Analytics opt-out add-on available from Google's download page for the opt-out add-on and changing the add-on settings of the user's browser.
Once disabled, Google Analytics is disabled for all other websites that the user visits, in addition to our website. In such case, a user may reactivate Google Analytics by reconfiguring the add-on settings of the user’s browser.
Google Analytics Opt-out Add-on
3. Security measures for personal information
We manage personal information in an appropriate way by establishing our internal management system and educating employees, and take preventive measures against the leakage, loss, destruction of or unauthorized access to personal information.
We will promptly destroy any personal information after the elapse of the period for storage required under laws and regulations or where it is no longer necessary to process the relevant information.
We have taken the following security measures:
(1) Formulation of a basic policy
We have formulated this basic policy to ensure the appropriate processing of personal information and inform users of contacts to which inquiries and complaints should be addressed.
(2) Development of rules for processing personal data
We have formulated the Regulations for Management of Personal Information setting forth such matters as manners in which information is to be processed, responsible persons and their respective duties, categorized by stages including data collection, use, storage, provision, and deletion/destruction.
(3) Security measures for personal data
(i)Organizational security measures
1)We have appointed a person responsible for the processing of personal data (chief privacy officer).
2)We have clearly defined the scope of personal data to be processed by our directors, auditors, councilors, committee members and employees (hereinafter collectively "officers and employees") who process personal data.
3)We have developed a system to report to a chief privacy officer whenever an actual or potential violation of applicable laws or the Regulations for Management of Personal Information is detected.
4)We conduct a self-inspection as to the status of processing of personal information on a regular basis.
(ii)Personnel security measures
1)We provide our officers and employees with regular training on important points to be taken into account when processing personal data.
2)We stipulate the matters concerning the confidentiality of personal data in such rules as the Regulations for Management of Personal Information, as well as penalties in case of violation.
(iii) Physical security measures
1)We manage entry into and exit from an area for processing personal data by officers and employees, restrict devices that can be brought into such area, and take measures to prohibit access to personal information by unauthorized officers and employees.
2)We take measures against the theft or loss of devices, electronic media and documents containing personal data.
(iv) Technical security measures
1)We restrict access authority and limit the scope of officers and employees as well as personal data to be processed by them.
2)Our information system for processing personal data is equipped with a mechanism for protection against unauthorized access from outside and malware.
(v)Understanding of the external environment
All personal information related to our businesses is stored in Japan.
4. Provision of information to third parties
We manage any collected personal information in an appropriate way and will not disclose it to any third party without prior consent from the data subject, except for the following cases:
(1) if the disclosure is required by a competent authority, including the court, a prosecutor’s office or police;
(2) if, in our opinion, there is an imminent threat to the data subject's life, body or property;
(3) if prior consent of the data subject is obtained;
(4) if we entrust a third party to process personal information to the extent necessary for achieving the purposes of use; and
(5) if we disclose information under laws and regulations.
5. Treatment of service entrustment
We may entrust a third party to conduct businesses such as the destruction and paper pulping of documents. A third party entrusted to process personal information is required to enter into agreements, including a confidentiality agreement, and take measures necessary to ensure the appropriate protection in compliance with our Regulations for Management of Personal Information.
6. Ongoing efforts for improvement
We make efforts to review and improve our privacy policy and the processing of personal information on an ongoing basis as appropriate to ensure the protection of personal information, etc.
7. Disclosure of personal data in our possession
We will appropriately and promptly respond, after verifying the identity of the person submitting the request, to a request from a data subject under the Act on the Protection of Personal Information for the disclosure of personal information, a notice of purpose of use of information, the correction, addition or deletion of information, the suspension of use of information, or the erasure or provision of information to third parties, except for the following cases. For a request submitted by a representative acting on behalf of a data subject, we will appropriately and promptly respond to the request after confirming whether the representative is duly authorized by the data subject.
We will make a notification if we refuse to disclose the information or the relevant information does not exist.
(i)in cases where accommodating the request may pose risk to life, body, property or any other rights and interests of the data subject or a third party;
(ii)in cases where accommodating the request may have a material adverse impact on the proper execution of our businesses; or
(iii)in cases where accommodating the request results in the violation of the applicable laws and regulations.
8. Contact for inquiry relating to the protection of personal information
Any request for disclosure, etc., opinion, question, complaint or any other inquiries concerning the processing of personal information should be addressed to the following contact:
Name of corporation and chief privacy officer
The Institute of Tax Research and Literature
Takashi Sugano, Chief of Secretariat
4F, Sozeishiryokan Building, 3-45-13 Minamidai, Nakano-ku,
Tokyo 164-0014
Secretariat of The Institute of Tax Research and Literature
Telephone No: 03-5340-1131
Email: sozeishiryokan＠nifty.com
The business hours are from 9:30 a.m. to noon, and from 1:00 p.m. to 5:00 p.m., Tuesday through Friday.
Established on April 1, 2012
Revised on April 1, 2016
Revised on October 1, 2022
The Institute of Tax Research and Literature
4F, Sozeishiryokan Building, 3-45-13 Minamidai, Nakano-ku,
Tokyo 164-0014
Hidetoshi Masuda, Representative of Board of Directors