Article 1 (Definitions)

Except as defined below, the terms used in these Terms and Conditions shall have the meanings outlined in the “First Accounting Service Basic Terms and Conditions.”

1. “Robota Service” refers to the AI service operated by the Company that possesses the functions specified in Article 3, Paragraph 1.
2. “Robota Terms” refers to these Terms (posted on the Company’s website and updated from time to time; upon update, the updated Robota Terms shall apply) and any rules regarding the Robota Service that the Company establishes in connection with the Robota Service and notifies users individually or publishes on the Company’s website.

Article 2 (Application)

In addition to the First Accounting Service Terms and Conditions, the Robota Terms and Conditions apply to the use of the Robota service.

Article 3 (Purpose and Content of the Service)

1. The Robota Service is a service designed to reduce the administrative burden of accounting processes for businesses, and is a general term for AI services with the following basic functions. Users of the Robota Service may use all or part of the service in accordance with the provisions of their individual contracts.
   1. Pre-processing AI: A function that sorts images of financial statements by type and corrects margins, angles, and other factors
   2. AI OCR: A function that reads images of financial statements and returns text data and other information
   3. Journal Entry AI: A function that generates accounting journal entries based on the entered information
   4. Verification AI: A function that verifies the consistency of total amounts on financial statements and detects fraud in certain cases
2. Concerning the Robota Service, the Company will provide applicants with reference materials regarding accuracy, processing time, and other relevant information. These materials do not constitute a guarantee of the Service’s performance, including the accuracy of the Robota Service’s processing, its fitness for purpose, the time required for processing, or the explainability of the reasons behind the AI’s processing decisions.

Article 4 (Environment Setup, etc.)

1. After validly entering into an individual contract with the User regarding the Robota Service, the Company shall perform the initial setup (meaning configuring the Robota Service so that the User can connect to it) on the Robota Service’s production environment server and development environment server by the service start date specified in the individual contract.
2. The User shall confirm that the initial setup has been completed and notify the Company of the commencement of use using the form prescribed by the Company. If five business days have passed since the completion of the initial setup or the service start date has arrived, whichever comes first, the Company shall deem that the User has commenced use.

Article 5 (Training)

1. The User may request the Company, using the prescribed form, to perform additional training on the AI.
2. If a request as described in the preceding paragraph is made, the Company shall comply with such request if it deems it necessary, taking into account the effects sought by the User and the necessity of the training.
3. The costs associated with the training conducted pursuant to the preceding paragraph shall be determined through consultation between the Company and the User.
4. Notwithstanding the provisions of the preceding paragraphs, the Company may use information obtained from the User to improve the overall performance of the AI related to the Robota Service, provided that measures are taken to ensure such information cannot be identified by third parties. Furthermore, such data shall be stored within Japan.

Article 6 (Support)

1. As part of the Robota Service, the Company shall provide support services during its business hours to answer questions from users regarding usage methods and operations via email or telephone.
2. The Company does not guarantee the suitability for purpose or the certainty of problem resolution with respect to such support.

Enacted September 1, 2021
Revised February 1, 2023
Revised February 1, 2025