服務條款Terms of Service

網站內容僅供一般參考Informational Purposes Only

本網站所載之稅務與會計相關說明僅供一般性參考，不構成針對個別情況的稅務、法律或財務意見。稅法規定會隨時間修訂，個別案件的結果取決於具體事實。在依本網站內容採取任何行動前，請先就您的實際狀況取得專業諮詢。The tax and accounting information on this website is general in nature and does not constitute tax, legal, or financial advice for any particular situation. Tax rules change over time, and outcomes depend on specific facts. Obtain professional advice about your own circumstances before acting on anything published here.

未建立委任關係No Engagement Created

瀏覽本網站、寄送電子郵件或送出線上諮詢表單，均不構成本事務所與您之間的委任關係。委任關係須經雙方另行以書面約定服務範圍後始行成立。在委任關係成立前，請勿透過本網站傳送敏感或機密資料。Browsing this website, sending an email, or submitting the online inquiry form does not create a professional engagement between you and the Company. An engagement arises only when both parties separately agree in writing on the scope of services. Please do not send sensitive or confidential information through this website before an engagement is in place.

使用者責任Your Responsibilities

• 您同意合法使用本網站，不從事干擾網站運作或安全的行為You agree to use this website lawfully and not to interfere with its operation or security
• 您透過本網站提供的資訊應真實正確Information you submit through this website should be truthful and accurate
• 如已成立委任關係，申報所依據之資料完整性由您負責提供Where an engagement exists, you remain responsible for providing complete and accurate information on which filings are based

智慧財產權Intellectual Property

本網站之文字、版面設計與圖像等內容受著作權法保護。未經事先書面同意，不得為商業目的重製、散布或改作。The text, design, and images on this website are protected by copyright. They may not be reproduced, distributed, or adapted for commercial purposes without prior written permission.

第三方連結Third-Party Links

本網站可能包含指向第三方網站的連結。本事務所對該等網站的內容或隱私作法不負責任。This website may contain links to third-party sites. The Company is not responsible for the content or privacy practices of those sites.

免責聲明與責任限制Disclaimer and Limitation of Liability

本網站係以「現狀」提供，本事務所不就其內容之完整性、正確性或持續可用性作任何明示或默示之擔保。在法律允許之最大範圍內，本事務所對因使用或無法使用本網站所生之任何間接、附隨或衍生損害不負賠償責任。This website is provided "as is," without warranties of any kind, express or implied, as to the completeness, accuracy, or continued availability of its content. To the fullest extent permitted by law, the Company shall not be liable for any indirect, incidental, or consequential damages arising from the use of, or inability to use, this website.

Dispute Resolution; Binding Arbitration; Class Action & Jury Trial Waiver

Informal Resolution

Before initiating any claim, you agree to first contact us and attempt to resolve the dispute informally. Most concerns can be resolved this way.

Binding Arbitration

Any dispute, claim, or controversy arising out of or relating to these Terms, this website, or our services that cannot be resolved informally shall be resolved exclusively through final and binding individual arbitration administered by the American Arbitration Association (AAA) under its applicable rules, rather than in court. The arbitration shall take place in the county and state in which the Company's principal place of business is located, unless applicable law requires otherwise.

Class Action & Jury Trial Waiver

You and the Company agree that each may bring claims against the other only in an individual capacity, and not as a plaintiff or class member in any purported class, collective, consolidated, or representative proceeding. You and the Company waive any right to a jury trial and any right to participate in a class action or class-wide arbitration.

If any portion of this section is held unenforceable, the remainder of this section shall remain in effect; however, the prohibition on class, collective, or representative proceedings is non-severable.

準據法Governing Law

本條款依美國加利福尼亞州法律解釋與適用，惟不適用其法律衝突規定。These Terms are governed by the laws of the State of California, without regard to its conflict-of-law provisions.

條款變更Changes to These Terms

本事務所得隨時修訂本條款，修訂內容自公告於本頁時生效。The Company may revise these Terms at any time; revisions take effect when posted on this page.

聯絡方式Contact

如對本服務條款有任何疑問，請來電 408-221-2973 或來信 [email protected]。For questions about these Terms, call 408-221-2973 or email [email protected].