When a camera connects to the RICOH THETA app for smartphone, the camera synchronizes with the time on the smartphone.
Also, when a camera connects to the computer/Mac app, the camera synchronizes with the time on the computer.
Furthermore, the time can be set manually at the RICOH THETA X camera UI. The time also synchronizes when the camera connects to the Internet using client mode.
(However, there is no setting for time zones. Only the local time is synchronized.)