1. Using the content on this website
Information made available on this website (hereinafter referred to as “Content”) may be freely used, copied, publicly transmitted, translated or otherwise modified on condition that the user complies with provisions 1) to 6) below. Commercial use of Content is also permitted.
1) Source citation
a. The user must cite the source when using the Content. Sources should be cited in the following manner:
(Examples of source citation)
Source: Certified Public Accountants and Auditing Oversight Board website (URL of the relevant page)
Source: Audit Firms Inspection Policy for Fiscal Year 2014 (Certified Public Accountants and Auditing Oversight Board) (URL of the relevant page) (accessed on year/month/day)
b. If you have edited the Content for use, you must include a statement expressing that the content has been edited, in addition to the abovementioned source citation ,but not in any way that making public or using edited information in a format that may be misconstrued as having been created by the Government of Japan (or its ministries and/or agencies).
(Example of citation when using edited content)
Created by editing the Audit Firms Inspection Policy for Fiscal Year 2014 (Certified Public Accountants and Auditing Oversight Board) (URL of the relevant page)
Created by Company YY based on Audit Firms Inspection Policy for Fiscal Year 2014 (Certified Public Accountants and Auditing Oversight Board) (URL of the relevant page)
2) No infringement of third party rights
a. In some cases, a third party (refers to a party other than the state. Hereinafter referred to as “Third Party”) may hold copyrights or other rights to a part of the Content. For Content where a Third Party holds copyrights or other rights (e.g. portrait rights in a photograph, publicity rights etc.), it is the responsibility of the user to obtain consent for use from the Third Party unless there is explicit indication that the rights have already been cleared.
b. If a Third Party holds rights to a part of the Content, said fact may be directly or indirectly stated or indicated through source citations, but in some cases the part of the Content to which the Third Party holds the rights may not be clear or may not be explicitly stated. It is the responsibility of the user to confirm the rights pertaining to use of the Content.
c. Even if a Third Party holds copyrights to the Content, some use of the Content, such as quoting, may be allowed without the consent of the copyright holder, under the Copyright Act of Japan.
a. Symbol mark, Logo, and Character Design which represent the organization or specific business.
4) Governing law and jurisdiction
a. The state bears absolutely no responsibility for any action taken by the user involving the use of the Content (including use of information based on edited Content).
b. The Content may be modified, moved or deleted without prior notice.
Please feel free to make a link to the Certified Public Accountants and Auditing Oversight Board Website. However, we prohibit any link from those sites which slander or defame the the Certified Public Accountants and Auditing Oversight Board.
We also prohibit any frame link or link in any other form that would make it unclear that the content is provided by the Certified Public Accountants and Auditing Oversight Board.