Copyright Notice

• 1. All content posted on the website of the Fiscal Information Agency, MOF ("this Website"), including text, photographs, images, audio, video, and other material, is subject to protection under the Copyright Act except for material that the Copyright Act provides shall not be the subject matter of copyright (e.g. the constitution, acts, and regulations, or speeches and news releases prepared by civil servants -- see Article 9 of the Copyright Act).
• 2. The aforementioned material that "shall not be the subject matter of copyright" may be used freely by anyone. All parties are welcome to make liberal use of this material.
• 3. Material on this Website that is protected under the Copyright Act may not be used without express permission or authorization from the holder of the economic rights in the work, except when used under fair use doctrine.
• 4. The "fair use" referred to above means the following:
  • (1) Where a work is publicly released on this Website in the name of the Fiscal Information Agency, the author is the Fiscal Information Agency and the work may, within the bounds of fair use, be reproduced, publicly broadcast, or publicly transmitted. When using material from this Website, please provide proper attribution.
  • (2) Material on this Website may be reproduced for non-commercial personal or home use.
  • (3) Within a reasonable scope, material that has been publicly released on this Website may be quoted where necessary for reports, comment, teaching, research, or other legitimate purposes. When quoting material from this Website, please provide proper attribution.
  • (4) For further information on fair use, see Articles 44 to 65 of the Copyright Act.
• 5. Electronic rights management information posted on this Website shall not be removed or altered without permission except under the circumstances set out in the proviso under Article 80bis, paragraph 1 of the Copyright Act, to wit:
  • (a) such removal or alteration is unavoidable for the lawful exploitation of this work due to technical limitation; or
  • (b) it is technically necessary to conversion of a recording or transmission system.
• Linking to this Website
  The Fiscal Information Agency welcomes and encourages other websites to link to the material posted on this site. You do not have to ask permission to link so long as you provide clear attribution to the Fiscal Information Agency. Any link to our site that would be misleading is strictly prohibited.
• External linking policy
  This Website provides external links to information solely for our readers' information and convenience. We are not liable for any act of our readers on these external sites.
• Disclaimer
  This Website accepts no responsibility for the content of any linked site. Rights to the material on a linked website belong to that website or to the rights holders. This Website does not guarantee the accuracy, timeliness, or completeness of material contained on a linked website.