Article 1 (Definitions)

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

1. “Steward” refers to the AI service operated by the Company that possesses the functions specified in Article 3, Paragraph 1.
2. “These Terms and Conditions” refers to these Terms and Conditions.

Article 2 (Application)

In addition to the First Accounting Service Basic Terms and Conditions, these Terms apply to the use of Steward.

Article 3 (Purpose and Content of the Service)

1. Steward is a service designed to support Users’ decision-making or assist with their operations regarding certain accounting-related tasks. Users of Steward may use all or part of the service in accordance with the provisions of their individual agreements.
2. With regard to Steward, the Company shall provide users with functional descriptions and other reference materials for their guidance. These materials do not guarantee that Steward will be suitable for the user’s environment or intended use, nor do they guarantee fitness for a particular purpose or usefulness.

Article 4 (Environment Setup, etc.)

1. After validly entering into an individual contract with the User regarding Steward, the Company shall complete the setup of the Steward environment (meaning configuring the environment so that the User can connect to Steward) by the service commencement date specified in the individual contract.
2. The User shall confirm that the environment setup is complete and notify the Company of the commencement of use using the form prescribed by the Company. The User shall be deemed to have commenced use on the earlier of five business days from the date of completion of the environment setup or the start date of use.

Article 5 (Limitation of Liability)

The User shall, at its own discretion, determine whether to use the information output by Steward and how to use it; the Company shall bear no liability whatsoever even if the User or a third party suffers damage as a result thereof.

Article 6 (Intellectual Property Rights)

All intellectual property rights related to Steward, including versions of Steward customized for the User, shall belong to the Company.

Article 7 (Support)

1. The Company shall provide support services in conjunction with Steward during the Company’s business hours to answer questions from the User regarding usage methods and operations via email or telephone.
2. The Company does not guarantee the fitness for purpose or the certainty of problem resolution with regard to the support services described in the preceding paragraph.

Enacted on June 15, 2026