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 preparing for the tax accountant exam that were not included in "Consumption Tax Law: Invincible Question and Answer"!
◆ Covers the content of various exams, including the 2026 tax accountant exam!
◆ This app is sponsored by DEEP professional mixed martial artist Kenshiro (Bozai)!
◆ Enjoy fun and efficient study in your spare time with a quiz-like feel!
◆ Contains 1,000 carefully selected questions on important topics!
◆ Due to popular demand, the questions from this app have been published as a book! For details, visit the official website! Experience the efficiency of this unprecedented 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.
Upgrading to the "PRO version" within the app will unlock all features.

● Developed by the creators of "Consumption Tax Law: Invincible Questions and Answers" ●

This app is a new development from the creators of "Consumption Tax Law: Invincible Questions and Answers," a popular app among tax accountant candidates.

This app includes supplementary topics for tax accountant exam preparation that were not fully covered in "Consumption Tax Law: Invincible Questions and Answers."

① Determining the application of reduced tax rates
② Determining business classification under the simplified tax system
③ Special provisions for national and public interest corporations, etc.

The developer of this app himself, a former tax accountant exam candidate, thoroughly analyzed past tax accountant exam questions to create the questions.

We hope you'll experience how this app allows you to acquire knowledge far more efficiently than solving paper-based questions.

Use this app to solidify your exam preparation!

● App Contents ●

This app is a question-and-answer style practice book that will hone your ability to determine how various transactions should be treated under the Consumption Tax Act. You can study casually and efficiently in your spare time, just like solving a quiz game, during the following times:

① During your commute to work or school
② During breaks at work or school
③ When you want to study while lying down before bed
④ When the study room is crowded and you can't find a desk
⑤ When you get home late at night and want to study, but you're too tired to grab your textbooks
⑥ When you're waiting in line at a popular ramen shop
⑦ When you're stuck at a red light with a long wait


With the consumption tax rate hike, it is even more important for taxable businesses to properly calculate their tax amount.

In addition, with the introduction of the reduced tax rate system, accurate determination of the tax rate applicable to taxable transactions is now required.

In addition to determining whether the reduced tax rate applies, this app allows you to search for classifications for business classifications under the simplified tax system and special provisions for public interest corporations from a list of application criteria, and you can efficiently practice by solving questions.

This app is highly useful for all consumption tax learners, including tax accountants, certified public accountants, and accounting professionals, as well as those preparing for the tax accountant exam.

Hone your consumption tax processing skills by repeatedly solving the problems in this app.

● Link with Books●

The book "Consumption Tax Law: Plus Q&A: List of Applicable Determinations," which contains the questions from this app, is now on sale.

Of course, you can systematically deepen your knowledge using just this app, but since the content is linked to "Consumption Tax Law: Plus Q&A: List of Applicable Determinations," you can study even more efficiently by using the book for input and the app for output, for example!

You can purchase "Consumption Tax Law: Plus Q&A: List of Applicable Determinations" from the following page.
Book sales page: https://shouhizei-quiz.com/?lp=bookstore

● App Features ●

① An overwhelming volume of 1,000 questions.

② Three types of questions: Reduced Tax Rate Applicability Assessment, Simplified Taxation Business Classification Assessment, and Special Exemption Assessment for Public Interest Corporations, etc.

③ Four difficulty levels—Basic, Advanced, Advanced, and Research—allow you to study at your own proficiency level.

Basic Level: Questions requiring important fundamental judgment skills.
Advanced Level: Questions requiring applied judgment skills based on the basics.
Advanced Level: Questions requiring the ability to deal with complex transactions and specialized knowledge of legal precedents and notices.
Research Level: Advanced questions that deepen your research on consumption tax.

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

⑤ Study casually and efficiently in your spare time, just like solving a quiz game.

⑥ Some questions include hints.

⑦ Compatible with the latest tax system

● Three Modes ●

① "Challenge Mode": Take on 30 increasingly difficult questions

② "Practice Mode": Select the difficulty level and number of checkmarks, then repeatedly solve the selected questions to overcome your weak points (※)

③ "Applicability Assessment List": View all 1,000 questions, answers, and explanations (※)

● (※) About the LITE Version ●

This app is the LITE version and can only be used in Challenge Mode. Updating to the PRO version within the app will unlock the following features:

① Display of explanations and questions
② Checkmark function
③ Practice Mode
④ Applicability Assessment List
⑤ Checkmark and difficulty on/off function

Feature update prices are subject to change without notice.

● Recommended for the following people ●

・Those aiming to pass the Tax Accountant Examination (Consumption Tax Law)
・Those aiming for a high score on the Certified Public Accountant Examination (Tax Law)
・Those working in advanced tax matters at large companies or accounting firms
・Those studying tax at graduate schools, etc.

● Important Notes for Solving Problems ●

As stated in the "How to Use the App" section on the home screen, the correct answers for this app's problems are based on the same prerequisite as the Tax Accountant Examination: "If multiple methods are applicable, choose the method that results in the lowest tax payment for the current period." Therefore, if applying the exception (the "possible" rule) to a certain transaction would be more advantageous for the current period's tax calculation than the general rule, the correct answer is to use the exception. Please keep in mind the prerequisites stated in the "How to Use the App" section on the home screen when solving the problems.

● App Creator Profile ●

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 the transaction classification flashcards he created for self-study while concentrating on studying for the Consumption Tax Law exam, he developed the smartphone app "Consumption Tax Law: Invincible Questions and Answers."
In 2019, the questions from the app were published as a book, "Consumption Tax Law: Invincible Questions and Answers: Tax Assessment List," which won the Special Jury Award at the Nexpub POD Awards 2019 for its uniqueness and innovation.
In 2022, his research paper, "A Study on the Taxable Base for Consumption Tax in Cases of In-Kind Contributions," won the 45th Japan Tax Research Award.
In 2024, his research paper, "Eligibility for Consumption Tax-Exempt Transactions of Assets with Dual Features of Value Consumption and Capital Transfer: Toward a Review of Current Provisions Concerning Land, Precious Metals, and NFTs," received the Shinnihon Hoki Foundation Encouragement Award (Excellent in the Accounting/Taxation category). Since 2024, he has also sponsored DEEP professional mixed martial artist Kenshiro (Bozai) for the "Consumption Tax Law: Invincible Questions and Answers" app.

In addition to his work as a tax accountant, he currently works on a wide range of projects, including creating consumption tax law teaching materials for major qualification schools, writing books related to tax accounting, and creating web content.

● Website ●

Consumption Tax Law Question and Answers 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（2026年度）の各種資格試験の出題内容に対応させました。