Using
the Services.

These Terms of Service (the "Terms") set out the conditions for using the website, consulting services, and related services (the "Services") provided by FRONTIER CAPITAL ("we," "us," "the Company"). Users of the Services ("you") are deemed to have agreed to these Terms.

Article 1 (Scope)

These Terms apply to all relations between you and the Company concerning use of the Services. Where additional usage terms, notices, or guidelines are stipulated by us within the Services, those also form part of these Terms.

Article 2 (Service Content)

We provide information services and individual consulting on Georgia\'s tax system, business structures, and investments. Specific deliverables are determined by the individual contract between you and us.

Article 3 (Nature of Information)

Information provided on our website and through the Services is based on public information, statutes, and practice in Georgia and Japan, but has the following characteristics:

• It constitutes general information, not specific tax, legal, or investment advice
• Content may change with regulatory updates or interpretation changes
• Application to specific cases requires expert judgment based on individual circumstances

Article 4 (User Responsibilities)

You agree to comply with the following when using the Services:

• Not relying solely on information provided as the basis for final decisions; consulting appropriate experts when needed
• If a Japanese tax resident, separately confirming Japan-side tax obligations (worldwide income taxation, CFC rules, etc.)
• Providing only true and accurate information to us

Article 5 (Fees and Payment)

Fees, payment methods, and payment timing for the Services are determined by individual contracts. With the exception of the 15-minute free consultation, paid services are provided based on prior agreement.

Article 6 (Confidentiality)

We maintain confidentiality with respect to all information received from you. Disclosure to third parties is not made except where legally required or with your prior consent.

Article 7 (Intellectual Property)

All intellectual property rights in the Services and our website belong to us or to legitimate rights holders. You may not reproduce, republish, modify, or redistribute these without our prior written permission.

Article 8 (Prohibited Conduct)

You agree not to:

• Engage in conduct that violates law or public order
• Interfere with the operation of the Services
• Infringe upon our rights or the rights of third parties
• Provide false information
• Repurpose information obtained through the Services without authorization

Article 9 (Disclaimers)

While we apply our best efforts to ensure the accuracy, completeness, and usefulness of information provided, we do not guarantee these. We assume no liability for damages arising from use of the Services, except in cases of our intentional misconduct or gross negligence. Please also see the Disclosure.

Article 10 (Amendments)

We may amend these Terms as needed. Material changes will be notified on our website. Continued use of the Services after amendments constitutes agreement to the revised Terms.

Article 11 (Governing Law and Jurisdiction)

These Terms are governed by Japanese law. Any dispute relating to these Terms or the Services shall be submitted to the exclusive jurisdiction of the Tokyo District Court as the court of first instance.

Article 12 (Contact)

For inquiries regarding these Terms or the Services, please contact:

FRONTIER CAPITAL
Email: info@georgiajapan.com