消費税法　無敵の一問一答

Yuki Kawakami

Contains adsIn-app purchases

About this app

◆ Compatible with the content of various exams in 2025!
◆ Compatible with invoice system!
◆ This app was developed by a recipient of the Japan Tax Research Award and the New Japan Hoki Foundation Encouragement Award when he was a tax accountant examinee!
◆ You can learn in your spare time in a fun and efficient way, just like playing a quiz game!
◆ A standard app for tax accountant applicants!
◆ Overwhelming volume of 1,350 questions! If you make it perfect, you will become invincible!
◆ Due to popular demand, the questions included in this app have been published as a book! For more information, please visit the official website! Experience the efficiency of an unprecedented new study method that fully links books and apps!
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● Developed by tax accountant examinees ●

When the creator of this app was a student taking the ``Consumption Tax Law'' tax accountant exam, he started using paper memorization cards that he created for self-study to memorize section/refusal judgment and classification accounting. This is an app that improves learning efficiency and was inspired by the idea that if you could solve the problem, you would be able to study extremely efficiently.

In fact, thanks to studying using this app, the creator himself was able to pass the tax accountant exam ``Consumption Tax Law'' on the first try.

I think you will find that you can study much more efficiently than studying on paper using problem sets.


● Contents of the app ●

This app is a question-and-answer style problem collection app that trains your ability to judge the handling of various transactions under the consumption tax law. You can study easily and efficiently using the free time as shown below, just like solving a quiz game.

① Travel time while commuting to work/school
② Break time at work or school
③ When you want to study while lying down at bedtime
④ When the study room is crowded and you cannot secure a study desk
⑤ When you come home late at night and want to study, but you're tired and don't want to send out a text etc.
⑥ Waiting in line at a popular ramen restaurant
⑦ When you get stuck at a red light with a long wait time, etc.

With the increase in the consumption tax rate, the importance of proper tax calculation by consumption taxable businesses is becoming even more important.
When calculating the amount of consumption tax, it is most important to accurately determine and classify whether various transactions fall under the tax category of non-taxable, non-taxable, tax-exempt, or taxable.
Additionally, due to the 95% rule revision, even taxable businesses with taxable sales of 500 million yen or less will be required to separate and account for transactions such as taxable purchases into taxable sales, non-taxable sales, and common transactions. I'm here.

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

This app is highly useful not only for tax accountant applicants, but also for all consumption tax learners, including current tax accountants, certified public accountants, and accountants.

Train your consumption tax processing skills by repeatedly solving the problems of this app.


● Collaboration with books ●

Due to its great popularity, the questions recorded in this app have been published as a book (``Consumption Tax Law: Invincible Questions and Answers - List of Section Failure Judgments'').

In addition, the book was highly evaluated for its uniqueness and innovation at the “Nekupub POD Awards 2019” sponsored by Impress R&D Co., Ltd., and received the “Special Judges Award”!

Of course, you can systematically deepen your knowledge with this app alone, but since the content is linked to "Consumption Tax Law Invincible Q&A List of Sections and No Judgments", for example, "Input can be obtained from books." , and the output in the app, you can learn more efficiently!

You can purchase "Consumption Tax Law: Invincible Q&A List of Division/Disapproval Judgments" from the page below.
Book sales page: https://shouhizei-quiz.com/?lp=bookstore


● App features ●

① Overwhelming volume of 1,350 questions included

② There are three types of questions: income/profit items, expenditure/expense items, and judgment of tax liability, etc.

③ Difficulty levels are divided into four levels: basic level, applied level, advanced level, and research level, so you can study according to your level of proficiency.

Basic level: problems that require basic judgment skills of high importance
Applied level: problems that require applied judgment skills based on the basics
Development level: Issues that require the ability to deal with complex transactions and specialized knowledge of precedents, circulars, etc.
Research level: questions with advanced content to deepen research on consumption tax

④Use the check mark function to overcome weak points (*)

⑤You can study easily and efficiently using your spare time, just like solving a quiz game.

⑥If the correct answer is "taxable sales," the explanation will indicate what type of business it would fall under if simplified taxation was selected (*)

⑦If the correct answer is "non-taxable sales," the explanation will tell you how much to include in the numerator and denominator for calculating the taxable sales ratio (*)

⑧Some questions have hints.

⑨ Compatible with the latest tax system



● 3 types of modes ●

① “Invincible mode” where you challenge 30 questions that gradually become more difficult

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

③ “Class/Failure Judgment List” (*) where you can see the question texts, answers, and explanations for all 1,350 questions.


● (*) About the LITE version ●

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

① Hide advertisements (no in-app advertisements will be displayed in the PRO version)
②Display of explanatory texts and question texts
③Check mark function
④Practice mode
⑤List of section/failure judgments
⑥Check mark/difficulty level on/off switching function

Please note that feature update prices are subject to change without notice.


● Recommended for the following people ●

・Those who aim to pass the tax accountant examination (consumption tax law)
・Those who aim for high scores in the certified public accountant examination (tax law)
・People who are involved in advanced tax matters at large companies or accounting firms
・Those who are researching tax at graduate school, etc.


● Notes on solving problems ●

As stated in ``How to use the app'' on the home screen, the questions in this app are similar to those in the tax accountant exam. We have prepared correct answers based on the prerequisite of "choosing the method that reduces the number of questions." Therefore, if it is more advantageous in calculating the tax amount for the current period to adopt exceptions (provisions that allow for ~) rather than the general rules for a certain transaction, the correct answer is to use the exceptions. Please solve the problems based on the prerequisites listed in "How to use the app" on the home screen.


● App creator profile ●

Tax accountant Yuki Kawakami
Passed the tax accountant examination official gazette in 2015 (5 subjects: bookkeeping theory, financial statement theory, consumption tax law, corporate tax law, business tax)
In 2020, he became the youngest person in history to win the Japan Tax Research Award in the tax accountant category for his research paper ``A Study on the Taxation Standard of Consumption Tax in the Case of In-Kind Contributions.'' In 2020, a research paper entitled “Eligibility of consumption tax exempt transactions of assets with dual aspects of value consumption and capital transfer – Toward a review of current regulations regarding land, precious metals and NFT” was published by the Shin Nippon Hoki Foundation. Received the Encouragement Award (Excellence in Accounting/Taxation Field).
Inspired by the transaction classification memorization cards I created for self-study when I was concentrating on studying for the consumption tax law tax accountant exam, I developed the smartphone app ``Consumption Tax Law Invincible Questions and Answers''.
Currently, in addition to working as a tax accountant, he is involved in a wide range of other activities, including producing teaching materials on consumption tax law for major qualification schools, writing books related to tax and accounting, and producing web content.


● Home page ●

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

What's new

・令和７年度（2025年度）の各種資格試験の出題内容に対応させました。
・問題数を50問増量させました。