消費税法 基本の一問一答

A standard app for accounting staff and beginners of the Consumption Tax Act! You can learn the consumption tax law happily and efficiently in the gap time like a quiz game!

◆ We plan to update the contents of various exams in the 5th year of Reiwa (2023)!

◆ You can enjoy learning efficiently in your spare time like a quiz game!

◆ Includes 400 carefully selected important issues!

◆ Due to its popularity, the problems recorded in this app have been made into a book! For details, please visit the official website! Please experience the efficiency of a new study method that has never existed before, a complete cooperation between books and apps!

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● Developed by an active tax accountant ●

This app is an app that carefully selected and recorded important points for understanding the basics of the consumption tax law by the creator of the popular app "Consumption Tax Law Invincible Question and Answer", which is a hot topic among tax accountant examinees.

The creators, who are qualified as tax accountants, create problems that are thought out so that they can efficiently acquire the knowledge that is essential in accounting practice.

You can make effective use of your spare time and train anytime, anywhere, so you can realize that you can learn much more efficiently than studying on paper using a workbook.

● App content ●

This app is a question-and-answer type problem collection app that trains the ability to judge the handling of various transactions under the consumption tax law. You can study casually and efficiently as if you were solving a quiz game using the following gap time.

① Travel time while commuting to work or school

② Company or school break time

③ When you want to study while lying down at bedtime

④ When the study room was too crowded to secure a study desk

⑤ When you want to come home late at night and study, but you are tired and it is troublesome to put out texts etc.

⑥ While waiting in line at a popular ramen shop

⑦ When you get stuck at a red light with a long waiting time　　　

With the increase in the consumption tax rate, the importance of proper tax calculation by business operators subject to consumption tax is increasing.

When calculating the amount of consumption tax, it is most important to accurately determine whether various transactions fall under tax exemption, tax exemption, tax exemption, or taxation.

In addition, due to the revision of the 95% rule, even taxable businesses with taxable sales of 500 million yen or less will need to classify transactions such as taxable purchases into taxable sales, non-taxable sales, and common transactions. rice field.

With this app, you can search for the above four transaction classifications, classifications of taxable purchases, tax liability judgments, etc. from the list of judgments, and solve problems for efficient training.

It is a highly useful app not only for tax accountant candidates, but also for all consumption tax learners, such as active tax accountants, certified public accountants, FP technicians, and accounting staff.

By repeatedly solving the problems of this app, let's train the tax processing ability of consumption tax.

● Cooperation with books ●

Due to its popularity, the recording problem of this application has been made into a book!

The title of the book is "Consumption tax law basic question-and-answer list of assessment judgments".

In addition, the sister app "Consumption Tax Law Invincible Question and Answer" has been published as a book "Consumption Tax Law Invincible Question and Answer Evaluation List" at "Nekpub POD Award 2019" sponsored by Impress R & D Co., Ltd. It was highly evaluated for its uniqueness and innovativeness, and won the "Judge's Special Award"!

Of course, you can systematically deepen your knowledge with this app alone, but since the content is linked to the "Consumption Tax Law Basic Questions and Answers List of Assessments", for example, "Input is in books" , output in the app", you can learn more efficiently!

You can purchase the "Consumption Tax Law Basic Questions and Answers List of Assessments" from the following page.

Book sales page: https://shouhizei-quiz.com/?lp=bookstore

● Features of the app ●

① All 400 recorded questions

(2) There are three types of problems: income/revenue items, expenditure/expense items, and judgment on tax obligations, etc.

③Difficulty is divided into 3 levels: required level, basic level, and application level, so you can learn according to your level of proficiency.

Mandatory level: 4 requirements for taxation and problems that form the basis of the concept of transaction classification (61 questions)

Basic level: Questions that ask for a systematic understanding of the consumption tax that you want to keep in mind (183 questions)

　Applied level... problems that ask somewhat specialized knowledge of the consumption tax that you want to keep if possible (156 questions)

④ You can use the check mark function to overcome weak points (*)

⑤ You can study casually and efficiently as if you were solving a quiz game using your spare time.

⑥ For those whose answer is “taxable sales”, the commentary describes what type of business it corresponds to if the simplified taxation is selected (*)

⑦ If the answer is “non-taxable sales”, the commentary describes how much is included in the numerator and denominator for calculating the taxable sales ratio (*)

⑧Some questions have [Hints]

⑨ Corresponding to the latest tax system

● Contents of the app ●

① "Invincible mode" to challenge 30 problems that gradually become difficult

② "Practice mode" (*) where you can select the difficulty level of the problem and the number of checkmarks and repeatedly solve the problem in the selected range to overcome your weak points.

3. List of all 400 question sentences, answers, and explanations of assignment judgments (*)

● (*) About the LITE version ●

This application is a LITE version and can only be used in invincible mode. By updating to the PRO version in the app, you will be able to use the following functions.

(1) Hide ads (PRO version will not display any in-app ads)

(2) Display of commentary text/problem text

③ Check mark function

④ Practice mode

⑤ List of assignment judgment

(6) Check mark/difficulty on/off switching function

Note that feature update prices are subject to change without notice.

● Recommended for: ●

・ Those who have just started studying for the tax accountant examination (consumption tax law)

・ Those who have just started studying for the CPA exam (tax law)

・Those who aim to pass the FP technician test Level 1/2, AFP/CFP

・ Those who aim to pass the consumption tax law proficiency test

・ Those who are involved in accounting practice for small and medium-sized enterprises and sole proprietors

・ Those who are interested in the consumption tax law

・If you don't need the volume of "Consumption Tax Law Invincible Question and Answer", but want an app that contains only carefully selected basic problems

● Solving problems ●

The problem with this app is, as described in "How to use the app" on the home screen, the same question condition as the tax accountant exam, etc., "If there are multiple methods to be applied, the tax amount to be paid for the current period is the highest." We have prepared the correct answers based on the premise that "choose the way to reduce it." Therefore, if it is more advantageous in terms of tax amount calculation for the current period to adopt an exception rule (a rule that can be applied) than a rule rule for a certain transaction, the correct answer is to use the exception rule. Please solve the problem based on the prerequisites described in "How to use the app" on the home screen.

● App creator profile ●

Tax accountant Yuki Kawakami

Passed tax accountant examination official gazette in 2015 (5 subjects: bookkeeping theory, financial statement theory, consumption tax law, corporate tax law, business tax)

In 2020, the written paper "A study on the tax base of consumption tax when contributions in kind are made" was selected for the 45th Japan Tax Research Award (the youngest in the history of tax accountants).

Inspired by the memorization card of the transaction classification created for self-study when he was concentrating on studying for the tax accountant exam consumption tax law, he developed the smartphone application "Consumption tax law unbeatable question and answer".

Currently, in addition to working as a tax accountant, he is involved in a wide range of activities, including producing teaching materials for the consumption tax law for major qualification schools, writing books related to tax accounting, and creating 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