消費税法　無敵の一問一答

Yuki Kawakami

Contains adsIn-app purchases

About this app

◆ It is compatible with the content of various qualification exams in 2026 (Reiwa 8).
◆ This is a sponsored app for DEEP and professional mixed martial artist Kenshiro (Bozai)!
◆ This app was developed by a recipient of the Japan Tax Research Award and the New Japan Law Foundation Encouragement Award while he was studying to become a tax accountant!
◆ Enjoy fun and efficient study in your spare time with a quiz-like feel!
◆ The go-to app for tax accountant exam candidates!
◆ An overwhelming volume of 1,350 questions! Master them and you'll become invincible!
◆ Due to popular demand, the questions from this app have been published as a book! Check the official website for details! Experience the efficiency of this new and unprecedented study method, which perfectly integrates the book and app!
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● Developed by a Certified Public Tax Accountant Exam Candidate ●

This app was developed by the creator when he was taking the "Consumption Tax Law" section of the Certified Public Tax Accountant Exam. He made paper flashcards to memorize tax assessments and separate accounting procedures for self-study. This inspired him to turn them into a smartphone app so he could solve them anytime, anywhere. It would be incredibly efficient!

In fact, the creator himself passed the "Consumption Tax Law" section of the Certified Public Tax Accountant Exam on the first try thanks to studying with this app.

You'll find that this app allows you to study far more efficiently than studying paper-based with a workbook or similar.

● App Contents ●

This app is a question-and-answer style workbook app designed to hone your ability to determine how various transactions should be handled under the Consumption Tax Law. You can study casually and efficiently by solving quiz games during your free time, such as the following:

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's even more important for taxable businesses to calculate their tax amounts properly.

Accurately determining and categorizing the tax categories for various transactions is paramount when calculating consumption tax.

In addition, with the revision of the 95% rule, even taxable businesses with taxable sales of less than 500 million yen are now required to account for taxable purchases and other transactions as taxable sales, non-taxable sales, or common tax categories.

This app allows you to search for the four transaction classifications, taxable purchase classifications, and tax liability assessments from a list of assessments, and you can efficiently practice by solving problems.

This app is highly useful for all consumption tax learners, including tax accountant candidates, current tax accountants, certified public accountants, and accounting professionals.

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

● Link with Books ●

Due to popular demand, the questions included in this app have been published as a book ("Consumption Tax Law: Unbeatable Question and Answer Collection of Tax Assessments").

This book was also recognized for its originality and innovation at the "Nexpub POD Awards 2019" sponsored by Impress R&D Corporation, winning the "Judges' Special Award"!

Of course, you can systematically deepen your knowledge using just this app, but since the content is linked to "Consumption Tax Law: Unbeatable Question and Answer Collection of Tax Assessments," 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: Invincible Question and Answer Collection of Tax Assessments" from the following page.
Book sales page: https://shouhizei-quiz.com/?lp=bookstore

● App Features ●

① An overwhelming volume of 1,350 questions.

② Questions are divided into three types: income/revenue items, expenditure/expense items, and tax liability assessments.

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 precedents and notices.
Research Level: Questions with advanced content that will deepen your study of consumption tax.

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

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

⑥ For questions where the correct answer is "taxable sales," the explanation explains what type of business the question would fall under if you selected simplified taxation. (※)

⑦ For questions where the correct answer is "non-taxable sales," the explanation explains how much to include in the numerator and denominator when calculating the taxable sales percentage. (※)

⑧ Some questions include hints.

⑨ Compatible with the latest tax system

● Three Modes ●

① "Invincible Mode" challenges you with 30 increasingly difficult questions

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

③ "Test Results List" provides a complete list of all 1,350 questions, including their answers and explanations. (※)

● (※) About the LITE Version ●

This app is the LITE version, and only Invincible Mode is available. 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 Test Results List
⑤ Checkmark and Difficulty On/Off Function

Feature update prices are subject to change without notice.

● Recommended for ●

・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.

● Notes on Solving the Problems ●

As stated in the "How to Use the App" section on the home screen, the questions in this app 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 (provision that allows certain items) 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 the prerequisites stated in the "How to Use the App" section on the home screen in mind when solving the problems.

● Disclaimer ●

This app does not represent any government or public institution. The information provided in this app is based on materials published on the National Tax Agency's website (https://www.nta.go.jp).

● 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).

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 Exemption of Assets with the Dual Aspects of Value Consumption and Capital Transfer: Toward a Review of Current Provisions for Land, Precious Metals, and NFTs" won the New Japan Law Foundation Encouragement Award (Excellent in the Accounting/Taxation Category). Additionally, since 2024, he has 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 tax accounting-related books, and creating web content.

● Website ●

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（2026年度）の各種資格試験の出題内容に対応させました。