消費税法 プラスの一問一答

Yuki Kawakami

Contains adsIn-app purchases

About this app

◆ Includes additional supplementary topics for the Certified Public Tax Accountant Examination that couldn't be included in "Invincible Q&A on Consumption Tax Law"!
◆ Corresponds to the content of the Certified Public Tax Accountant Examination and other examinations for the 2026 fiscal year!
◆ Learn efficiently and enjoyably in your spare time with a quiz game-like format!
◆ Includes 1,000 carefully selected important questions!
◆ This app is a sponsor of DEEP professional mixed martial arts fighter Kenshiro (Bozai), and supports him!
◆ Due to popular demand, the questions included in this app have been published as a book! For details, please visit the official website! Experience the efficiency of a new study method with complete integration between the book and the app!

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This app is the "LITE version" and can be installed for free.

All functions can be used by upgrading to the "PRO version" within the app.

● Developed by the creator of "Consumption Tax Law: Invincible Q&A" ●

This app is a new development from the creator of "Consumption Tax Law: Invincible Q&A," a popular app among tax accountant exam candidates.

It includes supplementary topics for tax accountant exam preparation that could not be fully covered in "Consumption Tax Law: Invincible Q&A," such as:

① Determining the application of reduced tax rates

② Determining business categories under the simplified tax system

③ Special provisions for the government and public interest corporations, etc.

The app's developer, drawing on their own experience as a tax accountant exam candidate for the consumption tax law section, has thoroughly analyzed past tax accountant exam questions to create the problems.

We hope you will experience the far greater efficiency in acquiring knowledge compared to solving problems on paper.

Use this app to solidify your exam preparation!

● App Contents ●

This app is a question-and-answer style problem set app designed to train your ability to judge the treatment of various transactions under the Consumption Tax Law. You can learn easily and efficiently by using the following spare moments, like solving a quiz game:

① Commuting time during your commute to work or school

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 desk

⑤ When you want to study after returning home late at night but are too tired to take out textbooks, etc.

⑥ When you're waiting in line at a popular ramen shop

⑦ When you're 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.

Furthermore, with the introduction of the reduced tax rate system, accurate judgment of the applicable tax rate for taxable transactions has become necessary.

This app allows you to search for applicable tax rate judgments, as well as business categories under the simplified tax system and special provisions for public interest corporations, etc., from the applicable judgment list, and train efficiently by solving problems.

This app is highly useful not only for tax accountant exam candidates, but also for all tax accountants, certified public accountants, and accounting staff—in short, anyone learning about consumption tax.

By repeatedly solving the problems in this app, you can hone your consumption tax processing skills.

● Linkage with Books ●

The book "Consumption Tax Law Plus: Q&A - Application Judgment List," which contains the problems from this app, is also available for purchase.

Of course, you can deepen your knowledge systematically using this app alone, but because the content is linked to "Consumption Tax Law Plus: Q&A - Application Judgment List," you can learn even more efficiently by using them in combination, for example, "input from the book, output from the app!"

"Consumption Tax Law Plus: Q&A - Application Judgment List" can be purchased from the following page.

Book Sales Page: https://shouhizei-quiz.com/?lp=bookstore

● App Features ●

① An overwhelming volume of 1,000 questions included.

② Three types of questions: application of reduced tax rates, business category determination for simplified taxation, and special provisions for public interest corporations, etc.

③ Four difficulty levels: Basic, Applied, Advanced, and Research, allowing learning according to your proficiency level.

Basic Level: Questions requiring fundamental judgment skills of high importance.
Applied Level: Questions requiring applied judgment skills based on the basics.
Advanced Level: Questions requiring the ability to handle complex transactions and specialized knowledge such as case law and circulars.
Research Level: Advanced questions that deepen your research into consumption tax.

④ Use the checkmark function to overcome weak points (*).

⑤ Learn easily and efficiently by solving quiz games during spare time.

⑥ Hints are provided for some questions.


⑦ Updated to reflect the latest tax laws

● Three Modes ●

① "Challenge Mode": A 30-question app with gradually increasing difficulty.

② "Practice Mode" (*): Select the difficulty level and number of checkmarks to repeatedly solve problems within the selected range and overcome areas of weakness.

③ "Applicability Judgment List" (*): View all 1,000 questions, answers, and explanations.

● (*) About the LITE Version ●

This app is the LITE version and only the Challenge Mode is available. Upgrading to the PRO version within the app will enable the following features:

① Display of explanations and questions

② Checkmark function

③ Practice Mode

④ Taxability Judgment List

⑤ Checkmark and difficulty level on/off toggle function

Please note that the price for feature updates may change without notice.


● Recommended for: ●

* Those aiming to pass the Certified Tax Accountant Examination (Consumption Tax Law)
* Those aiming for a high score on the Certified Public Accountant Examination (Tax Law)
* Those working in large corporations or accounting firms handling advanced tax matters
* Those studying taxation at graduate school or similar institutions

● Notes on Solving 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 lowest tax payable for the current period." Therefore, if using an exception (a provision allowing a certain action) is more advantageous for calculating the current period's tax than using the general provision for a given transaction, the exception provision is considered the correct answer. Please solve the problems while keeping in mind the premise stated in "How to Use the App" on the home screen.


● App Developer Profile ●

Certified Public Tax Accountant: Yuki Kawakami
Passed the Certified Public Tax Accountant Examination in 2015 (5 subjects: Bookkeeping, Financial Statements, Consumption Tax Law, Corporate Tax Law, and Business Tax).
Inspired by flashcards of transaction classifications created for self-study while focusing on studying for the Consumption Tax Law section of the Certified Public Tax Accountant Examination, developed the smartphone app "Consumption Tax Law: Invincible Q&A."
In 2019, the book "Consumption Tax Law: Invincible Q&A: Taxability Determination List," a compilation of 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

What’s new

・令和８年度税制改正大綱で公表された改正法案に対応させました。