Explanation of important matters in Funds Transfer Service

The matters described in this document are common to both "GMOPG Remittance Service" and "GMO Tax Refund Service." However, "scope of services provided," "method of determining exchange rates," and "available remittance methods" apply only to the "GMO Tax Refund Service."

Differences from foreign exchange transactions conducted by banks, etc.

Our company is a Type 2 Funds Transfer Service Provider as defined by the Law on the payment of Funds.
Our registration number is Kanto Local Finance Bureau License No. 00037.
This service does not constitute foreign exchange transactions conducted by banks or similar entities.
This service does not accept deposits, savings, or time savings accounts (as defined in Article 2, Paragraph 4 of the Banking Act).
This service is not eligible for insurance payments as stipulated in Article 53 of the Deposit Insurance Act or Article 55 of the Agricultural and Fishery Cooperative Savings Insurance Act.
To protect users of this service, a performance guarantee deposit system established under the Act on Fund payment has been established. Our company secures remittance funds by concluding a Performance Security Deposit Protection contract with Sumitomo Mitsui Banking Corporation and Mizuho Bank, Ltd.. The calculation period is one week, and the deposit period is three days.
Remittances made using this service have the right to request a refund of the performance bond for the amount deposited with our company as remittance funds during the procedures for exercising rights stipulated by the Act on the payment of Funds. However, the right to request a refund is lost once the funds reach the recipient

Scope of Services (GMO Tax Refund Service only)

(Country or region providing foreign exchange transactions)

• The client duty-free shop is located within Japan.
• Inbound visitors who are recipients can receive refund amount in all countries or regions except those subject to sanctions.

(Currencies Handled)

• Duty-free shops request refund from us in Japanese yen.
• Transfers of funds from duty-free shops to our company and from our company to international payment brands, QR code operators, etc., are all conducted in Japanese yen.

How to determine exchange rates (GMO Tax Refund Service only)

The following exchange rates apply depending on the method of receiving specified by the recipient.

• Exchange rates offered by Visa (for Visa)
• Exchange rates provided by Mastercard (for Mastercard)
• Exchange rates provided by JCB, or exchange rates provided by the payment processing business (Diners Club or Discover) specified by the recipient as the receiving method (in the case of JCB, Diners Club, or Discover)
• Exchange rates provided by UnionPay International Co., Ltd. (for China UnionPay)
• Alipay Connect Pte. Ltd. or the exchange rate provided by the payment processing business designated by the recipient as the receiving method (in the case of Alipay+)
• Exchange rates provided by Tenpay Payment Technology Company Limited (for WeChat Pay)
• Nium Pte. Ltd. and the exchange rate provided by the receiving bank designated by the recipient as the receiving method (in the case of Bank transfer)

Means of Receipt Available to the Recipient

Bank transfer

credit card

QR payment

cash receipt

The receipt method is as of October 2026 and may change.

Regarding complaints and consultations

Users may contact the following regarding complaints and consultations regarding this service.

（1）GMOペイメントゲートウェイ株式会社
〒150-0043
東京都渋谷区道玄坂1丁目2番3号 渋谷フクラス
メール：tax-refund@gmo-pg.com

(2) Our company has established a "Complaint Handling Policy" and has established an internal system to enable appropriate and prompt complaint response.
finance In response to ADR, we will implement the following measures based on complaints from our service providers.

• If our company determines that the complaint cannot be resolved, we will request the Customer Service of the Japan Capital payment Association (hereafter, the Association) to handle the complaint processing.
• In the event that a dispute arises due to the inability to resolve the dispute through the Association's Customer Service Office, the Association will mediate with contract the Tokyo Bar Association, the Dai-ichi Tokyo Bar Association, and the Daini Tokyo Bar Association, which are entrusted by the Association.

Japan Fund payment Industry Association "Customer Service Office"

〒102-0074
東京都千代田区九段南3丁目8番11号　飛栄九段ビル7階（701号室）
TEL：03-3556-6261

If the "Customer Service Office" of the association does not solve the problem and it develops into a dispute