消費税法 基本の一問一答

◆ Developed by a current tax accountant exam candidate studying consumption tax law, this popular app is updated annually to reflect tax law revisions! ◆ Compatible with the 2026 tax accountant exam! ◆ Learn efficiently and enjoyably in your spare time with a quiz game-like format! ◆ Includes 425 carefully selected important questions! ◆ This app sponsors and supports DEEP professional mixed martial arts fighter Kenshiro (Bozai)! ◆ Due to popular demand, the questions in this app have been published as a book! ----------------------------------------------------------------------------- ● Announcement ● Due to popular demand, the questions in this app have been published as a book! See the official website for details! Experience the efficiency of a completely new study method with full integration of the book and app! ● Developed by a practicing tax accountant ● This app was created by the creator of the popular app "Consumption Tax Law: Invincible Q&A," a hot topic among tax accountant exam candidates. It contains carefully selected important points for understanding the fundamentals of consumption tax law. The app's creator, a certified tax accountant, has meticulously designed the questions to efficiently acquire essential accounting knowledge. Because you can train anytime, anywhere, making effective use of spare time, you'll find it far more efficient than studying with paper-based workbooks. ● App Contents ● This app is a question-and-answer style workbook designed to hone your ability to judge the tax treatment of various transactions under consumption tax law. You can learn easily and efficiently by using spare time, much like solving a quiz game. ① Commuting time during work or school commute ② Break time at work or school ③ When you want to study while lying down before going to bed ④ When the study room is crowded and you can't secure a study desk ⑤ When you want to study after returning home late at night but are too tired to take out textbooks, etc. ⑥ When waiting in line at a popular ramen restaurant ⑦ When stuck at a long red light, etc. With the increase in the consumption tax rate, the importance of accurate tax calculation by taxable businesses has increased even further. When calculating consumption tax, it is most important to accurately determine and classify whether various transactions fall under non-taxable, exempt, tax-exempt, or taxable categories. Furthermore, with the revision of the 95% rule, even taxable businesses with taxable sales of 500 million yen or less now need to classify transactions such as taxable purchases into taxable sales-related, non-taxable sales-related, and common-related categories for accounting purposes. This app allows you to efficiently train by searching for the four transaction classifications mentioned above, the corresponding taxable purchases, and the determination of tax liability from a list of taxability determinations, and by solving problems. This app is highly useful not only for tax accountant exam candidates, but also for all learners of consumption tax, including current tax accountants, certified public accountants, financial planners, and accounting staff. Improve your consumption tax processing skills by repeatedly solving the problems in this app. ● Link with Books ● Due to popular demand, the problems included in this app have been published as a book! The book title is "Consumption Tax Law: Basic Question and Answer - Taxability Determination List." Furthermore, "Consumption Tax Law: Invincible Question and Answer - Taxability Determination List," a book version of the sister app "Consumption Tax Law: Invincible Question and Answer," received the "Special Jury Prize" at the "NextPub POD Awards 2019" hosted by Impress R&D Co., Ltd., for its high level of originality and innovation! Of course, you can deepen your knowledge systematically using this app alone, but since the content is linked to "Consumption Tax Law: Basic Q&A and Taxability Determination List," you can learn even more efficiently by using them in combination, for example, "input from the book and output from the app!" "Consumption Tax Law: Basic Q&A and Taxability Determination List" can be purchased from the following page: Book sales page: https://shouhizei-quiz.com/?lp=bookstore ● App Features ● ① Total number of questions: 425 ② Question types: Income/revenue items, expenditure/expense items, and tax liability determination ③ Difficulty levels are divided into three stages: essential, basic, and advanced, allowing you to learn according to your proficiency level Essential level: Questions that form the foundation of the four requirements for taxable items and the concept of transaction classification Basic level: Questions that test a systematic understanding of consumption tax that you should definitely grasp Advanced level: Questions that test slightly more specialized knowledge of consumption tax that you should ideally grasp ④ Checkmark You can overcome your weak points using the quiz function (*) ⑤ You can learn easily and efficiently by solving quiz games during your free time. ⑥ For items where the answer is "taxable sales," the explanation indicates which business category it falls under if you have chosen simplified taxation (*) ⑦ For items where the answer is "non-taxable sales," the explanation indicates how much to include in the numerator and denominator when calculating the taxable sales ratio (*) ⑧ Hints are provided for some questions ⑨ Compatible with the latest tax system (invoice system) ● App Contents ● ① "Invincible Mode" where you challenge 30 questions that gradually increase in difficulty ② "Practice Mode" where you can select the difficulty level of the questions and the number of check marks, and repeatedly solve questions within the selected range to overcome your weak points (*) ③ "Taxability Judgment List" where you can view all 425 questions, answers, and explanations (*) ● (*) About the LITE version ● This app is the LITE version and only the Invincible Mode is available. Upgrading to the PRO version within the app will unlock the following features: ① Display of explanations and problem statements ② Checkmark function ③ Practice mode ④ List of completed tasks ⑤ Checkmark and difficulty level on/off toggle function Please note that the price for feature upgrades may change without notice. ● Recommended for: ● * Those who have just started studying for the Certified Tax Accountant Examination (Consumption Tax Law) * Those currently studying for the Certified Public Accountant Examination (Tax Law) * Those aiming to pass the FP Skills Test Level 1 & 2, AFP & CFP * Those aiming to pass the Consumption Tax Law Proficiency Test * Those involved in accounting practices for small and medium-sized enterprises or sole proprietors * Those interested in the Consumption Tax Law * Those who don't need the volume of "Consumption Tax Law: Invincible Q&A," but want an app that contains only carefully selected basic questions ● How to Solve the Problems ● As stated in "How to Use the App" on the home screen, the problems in this app are based on the same question conditions as the Certified Tax Accountant Examination, etc., with the premise that "when there are multiple applicable methods, select the method that results in the smallest amount of tax payable for the current period." Therefore, if adopting an exception provision (a provision allowing ~) is more advantageous in calculating the tax amount for the current period than adopting the general provision for a certain transaction, the treatment using the exception provision is considered the correct answer. Please solve the problems after understanding the prerequisites listed in "How to Use the App" on the home screen. ● App Creator Profile ● Certified Public Accountant: Yuki Kawakami Passed the Certified Public Accountant Examination in 2015 (5 subjects: Bookkeeping, Financial Statements, Consumption Tax Law, Corporate Tax Law, and Business Tax) Developed the smartphone app "Consumption Tax Law: Invincible Q&A" based on inspiration from flashcards of transaction classifications created for self-study while focusing on studying for the Consumption Tax Law section of the Certified Public Accountant Examination. In 2019, the book "Consumption Tax Law: Invincible Q&A: Taxability Judgment List," which compiled the app's questions, received a Special Jury Prize at the "NextPub POD Awards 2019" for its originality and innovativeness. In 2022, the research paper "A Study on the Tax Base of Consumption Tax in Cases of In-Kind Contributions" received the 45th Japan Tax Research Award. In 2024, his research paper, "Tax Exemption for Assets with a Dual Nature of Value Consumption and Capital Transfer - Towards a Review of Current Regulations Concerning Land, Precious Metals, and NFTs," received the Shin Nippon Hoki Foundation Encouragement Award (Excellent in the Accounting and Tax System Field). Also, since 2024, he has sponsored DEEP professional mixed martial arts fighter Kenshiro (Bozai) through his "Consumption Tax Law: Invincible Q&A" app. Currently, in addition to his tax accountant work, he is involved in a wide range of activities, including creating consumption tax law textbooks for major qualification schools, writing tax and accounting-related books, and producing web content. ● Homepage ● Consumption Tax Law Q&A App Official Website: https://shouhizei-quiz.com/ App Introduction Page: https://shouhizei-quiz.com/?lp=lp Book Sales Page: https://shouhizei-quiz.com/?lp=bookstore