日商 簿記3級 サンプル問題・模試 全問解説

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About this app

The Japan Chamber of Commerce and Industry Bookkeeping Level 3 exam requires you to complete 15 journal entry questions in Section 1, and Sections 2 and 3 in 60 minutes. A score of 70 points or higher out of 100 is required to pass. This app includes five sample questions published by the Japan Chamber of Commerce and Industry, three original practice exams, and basic journal entries. Journal entries are scored by entering account titles and amounts just like in the actual exam, and explanations for all problems allow you to review the reasoning and calculation procedures.

■ Features for this exam
- Journal entries are scored by entering account titles and amounts. The order in which you write the debit and credit rows is not important; it will still be considered correct.
* For Question 2 (account entries and subsidiary ledgers) and Question 3 (financial statements and trial balance), fill in each blank and score accordingly.
* A mock exam in the actual exam format (60 minutes, 100 points total, 70 points passing), and practice exercises focusing on Question 1 only or Questions 2 and 3 only.
* Changes to the exam format from 2027 (such as the abolition of paper bills of exchange and checks) are noted in the explanations.
* Review account classifications and closing entries with flashcards and true/false drills.

■ Contents
* 90 official sample questions (5 sets)
* 70 original questions
* Explanations for all questions
* 96 true/false drills
* 140 flashcards

■ Exam Topics
* Question 1: Journal Entries
* Question 2: Account Entries, Subsidiary Ledgers, etc.
* Question 3: Closing (Financial Statements and Trial Balance)

■ Basic Exam Information
* Exam Dates: The unified exam (paper-based) will be held on November 15, 2026 (Sunday) for the 174th session and on February 28, 2027 (Sunday) for the 175th session. The online exam (CBT) can be taken at test centers nationwide at any time (there are periods of suspension of testing before and after the unified exam).
* Passing Criteria: The exam consists of 3 or fewer questions in commercial bookkeeping, with a time limit of 60 minutes. A score of 70 points or higher out of 100 is required to pass. For the 2026 fiscal year (until March 31, 2027), the scoring is as follows: Question 1: 45 points (15 journal entries), Question 2: 20 points, Question 3: 35 points. From April 1, 2027 onwards, the scoring will change to: Question 1: 45 points, Question 2: 25 points, Question 3: 30 points (the passing score of 70 points or higher remains the same).

■ Learning Features to Help You Pass
• Today's Learning: Automatically presents review questions and new questions tailored to the scoring system and your weak points in the actual exam.
• Review Questions Reappear When You're Almost Forgotten. Set an exam date to ensure a full review cycle before the exam.
• Practice by Year, Subject, and Specified Conditions. Incorrect and ambiguous questions are automatically listed.
• Elimination Method by Long-Pressing Options. Correct/Incorrect Answers and Explanations for Each Option, Bookmarks, and Notes.
• Mock Exams with the Same Time and Allocation as the Actual Exam (Actual Exam Format, Question 1 (Journal Entry) Only, Question 2 & 3 Only). Judgment based on passing criteria and display of subject-specific scores.
• Passing Prospects, Learning Calendar, Consecutive Learning Days, Home Screen Widget, Daily Reminders
• Adjustable Font Size, Dark Theme, Display Questions and Explanations Side-by-Side on Tablets

■ Passing Pack
Official Sample 5 (Released April 2026) is available from the start. The Passing Pack unlocks access to all years, exams, and mock exams.


■ Please Note
・This app is an independent learning app and is not affiliated with the Japan Chamber of Commerce and Industry. It does not represent any government agency or examination administering body.
・Official exam information (source): https://www.kentei.ne.jp/bookkeeping/class3
・Source of exam questions: https://www.kentei.ne.jp/bookkeeping/sample/sample_3
・Questions: Japan Chamber of Commerce and Industry "Bookkeeping Level 3 Sample Questions" Samples 1-5 (Copyright belongs to the Japan Chamber of Commerce and Industry)
・Laws and regulations may be amended. Please check the latest information provided by the examination administering body.
・Learning records are saved only on your device and are not transmitted externally.

What’s new

画面と学習の仕組みを新しくしました。仕訳は勘定科目と金額を入力して採点し、第2問・第3問も空欄ごとに採点します。公式サンプル問題とオリジナル模試の全問に解説を付け、本番形式の模擬試験、暗記カード、○×ドリルを使えます。