消費税法 基本の一問一答

Yuki Kawakami

In-app purchases

About this app

◆ Compatible with 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!
◆ Contains 425 carefully selected important questions!
◆ Due to popular demand, the questions included in this app have been published as a book!
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● Notice ●

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!



● Developed by an active tax accountant ●

This app is created by the creator of the popular app ``Consumption Tax Law: Invincible Questions and Answers'', which is a hot topic among tax accountant examinees, and has carefully selected important points to understand the basics of consumption tax law.

The creator, who is a certified tax accountant, has carefully created questions to help you efficiently acquire the knowledge essential to accounting practice.

Since you can effectively utilize your free time and train anytime, anywhere, 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 consumption tax exemption, non-taxation, tax exemption, or taxation.
Additionally, due to the 95% rule revision, even taxable businesses with taxable sales of 500 million yen or less will now need to separate and account for transactions such as taxable purchases into taxable sales, non-taxable sales, and common sales. Ta.

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, FP technicians, and accountants.

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



● Collaboration with books ●

Due to great popularity, the questions included in this app have been published as a book!
The title of the book is ``Consumption Tax Law Basic Questions and Answers List of Division Judgments.''

In addition, "Consumption Tax Law: Invincible Questions and Answers - Division Judgment List", which is a book version of the sister app "Consumption Tax Law: Invincible Questions and Answers", was published at "Nekupub POD Award 2019" sponsored by Impress R&D Co., Ltd. It was highly evaluated for its uniqueness and innovation, and received the ``Special Jury Award''!

Of course, you can systematically deepen your knowledge with this app alone, but since the contents are linked to the "Consumption Tax Law Basic Questions and Answers List of Section/Failure Judgments", for example, "Input can be obtained from books." , and the output in the app, you can learn more efficiently!

You can purchase the "Basic Questions and Answers of Consumption Tax Law, List of Section/Disapproval Judgments" from the page below.
Book sales page: https://shouhizei-quiz.com/?lp=bookstore



● App features ●

① Total number of questions included: 425 questions

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

③Difficulty is divided into three levels: essential level, basic level, and applied level, so you can study according to your proficiency level.

Required level: Issues that form the basis of the four requirements for taxation and the concept of transaction classification
Basic level: Questions that require a systematic understanding of consumption tax that you should definitely understand
Applied level: Questions that require somewhat specialized knowledge of consumption tax, which you should know if possible.

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

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

⑧ Some questions have hints.

⑨ Compatible with the latest tax system (invoice system)



● Contents of the app ●

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 425 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 have just started studying for the tax accountant exam (consumption tax law)
・Those who are studying for the certified public accountant exam (tax law)
・Those who aim to pass the FP technician exam 1st and 2nd grade, AFP/CFP
・Those who aim to pass the Consumption Tax Law Proficiency Test
・Those who are involved in accounting work for small and medium-sized businesses or sole proprietorships
・Those who are interested in consumption tax law
・People who don't need the volume of "Consumption Tax Law: Invincible Questions and Answers" but want an app that only contains carefully selected basic questions.



● In solving the problem ●

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)
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''.
In 2019, the book "Consumption Tax Law: Invincible Questions and Answers - List of Class/Fail Judgments", which is a book based on the questions recorded in the app, was highly praised for its uniqueness and innovation at the "Nekupub POD Awards 2019". , won the special jury award.
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).
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５問増量させました。