LOOK UP Co., Ltd. (hereinafter referred to as "the Company") establishes this Privacy Policy in relation to the provision of the Lump-sum Tax Refund Service for foreign nationals (hereinafter referred to as "the Service"), recognizing the importance of customers' personal information.

1. Acquisition and Scope of Personal Information

The Company acquires personal information through appropriate and fair means. The following information is collected in the Service:

• Basic Information: Name, email address, and contact information.

• Payment Information: Credit card information and payment status (processed through Stripe).

• Information for Tax Refund Application: Information necessary for the appointment of a Tax Agent and filing of final tax returns (collected via Tally forms).

• Remittance Information: Bank account information for the transfer of tax refunds (processed through Wise).

• Behavioral History: Cookies, device information, and access logs on the Service website (Cookies do not contain personal information).

2. Purpose of Use

The Company uses personal information only within the scope necessary for the execution of the following business activities:

• Service Provision: Procedures for lump-sum tax refund applications, e-Tax electronic filing, and identity verification.

• Communication and Notification: Progress reports, verification of required documents, responses to inquiries, and delivery of newsletters or announcements.

• Remittance of Tax Refund: Transferring the tax refund received from the tax office to the customer’s designated account.

• Service Improvement: Content delivery and convenience enhancement based on attribute information and behavioral history.

3. Provision of Personal Information to Third Parties

As a general rule, the Company will not provide personal information to third parties without the customer's consent. However, in the following cases, information may be provided without consent within the scope of relevant laws and regulations:

• When disclosure is requested by public institutions such as courts, public prosecutors' offices, or the police based on laws and regulations.

• When it is necessary for the protection of a person's life, body, or property.

• When performing tax filing procedures (such as appointing a Tax Agent) that involve legal obligations to tax offices.

4. Outsourcing of Personal Information Processing

The Company may outsource part of its operations to third-party services (Stripe, Tally, Google, Wise, Zapier, etc.) to provide better services to customers. The Company shall be responsible for the handling of personal information by such outsourcees.

5. Disclosure and Correction of Personal Information

If a customer wishes to inquire about, correct, or delete their personal information, the Company will respond promptly within a reasonable scope after verifying the identity of the individual.

6. Refund Policy (Special Note)

Due to the nature of the Service, no refunds will be provided after payment has been completed. Agreement to this policy is mandatory via the consent checkbox prior to payment.

7. Contact Information

For complaints, consultations, or inquiries regarding the handling of personal information, please contact the following:

• Operating Entity: LOOK UP Co., Ltd. (Personal Information Protection Manager: Kentaro Yonemitsu).

• Address: Tachiki Bldg. 2F, 3-27-4 Kitazawa, Setagaya-ku, Tokyo, 155-0031, Japan.

• Email: lump_sum_support@lookup-corp.com.

Date of Enactment: January 25, 2026