消費税法 無敵の一問一答
Yuki Kawakami
◆ Developed by a current tax accountant exam candidate studying consumption tax law, this popular app is updated annually to reflect tax law revisions!
◆ Compatible with the 2026 tax accountant exam!
◆ Learn efficiently and enjoyably in your spare time with a quiz game-like format!
◆ A staple app for tax accountant exam candidates!
◆ An overwhelming volume of 1,350 questions! Master it and you'll be invincible!
◆ This app sponsors and supports DEEP professional mixed martial arts fighter Kenshiro (Bozai)!
◆ Due to popular demand, the questions from this app have been published as a book! See the official website for details! Experience the efficiency of a completely new study method with full integration of the book and app!
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● Developed by a Tax Accountant Exam Candidate ●
This app was developed by the creator when he was a tax accountant exam candidate for the "Consumption Tax Law" section. He had created paper flashcards for self-study to memorize taxability and accounting classifications, and had the idea, "If I could turn this into a smartphone app and solve problems anytime, anywhere, I could study with incredibly high efficiency!" This app was developed to improve learning efficiency.
In fact, the creator himself passed the "Consumption Tax Law" section of the tax accountant exam on his first try thanks to studying with this app.
You will find that it is far more efficient than studying with paper-based materials such as problem sets.
● 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 study easily and efficiently by using it during spare time, 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 study 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 are waiting in line at a popular ramen restaurant
⑦ When you are 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.
When calculating consumption tax, accurately determining and classifying the tax category for various transactions is of utmost importance.
Furthermore, with the revision of the 95% rule, even taxable businesses with taxable sales of 500 million yen or less now need to classify transactions such as taxable purchases into taxable sales-related, non-taxable sales-related, and common-related categories for accounting purposes.
This app allows you to search for the above four transaction classifications, the classification of taxable purchases, or the determination of tax liability from the taxability determination list, and you can efficiently train 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, for anyone learning about consumption tax.
By repeatedly solving the problems in this app, you can hone your consumption tax processing skills.
● Linkage with Books ●
Due to popular demand, the problems included in this app have been published as a book ("Consumption Tax Law: Invincible Q&A - Taxability Determination List").
Furthermore, this book received the "Special Jury Prize" at the "NextPub POD Awards 2019," hosted by Impress R&D Co., Ltd., for its high level of originality and innovation!
Of course, you can deepen your knowledge systematically using this app alone, but because the content is linked to "Consumption Tax Law: Invincible Q&A - Taxability Determination List," you can learn even more efficiently by using them in combination, for example, "input from the book and output from the app!"
"The Invincible Q&A Guide to Consumption Tax Law: A Compendium of Taxability Judgments" can be purchased from the following page:
Book Sales Page: https://shouhizei-quiz.com/?lp=bookstore
● App Features ●
① An overwhelming volume of 1,350 questions included.
② Question types are divided into three categories: income/revenue items, expenditure/expense items, and tax liability judgments.
③ Difficulty levels are divided into four stages: basic, applied, advanced, and research, allowing for learning tailored 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 to deepen your understanding of consumption tax
④ You can overcome difficult points using the checkmark function (*)
⑤ You can learn easily and efficiently by solving quiz games during your free time
⑥ For questions where the correct answer is "taxable sales," the explanation includes which type of business it falls under if the simplified tax system was chosen (*)
⑦ For questions where the correct answer is "non-taxable sales," the explanation includes how much to include in the numerator and denominator when calculating the taxable sales ratio (*)
⑧ Hints are provided for some questions.
⑨ Updated to reflect the latest tax laws
● Three Modes ●
① "Invincible Mode": Challenge yourself with 30 questions that gradually increase in difficulty.
② "Practice Mode" (*): Select the difficulty level and number of check marks to repeatedly solve questions within the selected range and overcome your weak points.
③ "Taxability Judgment List" (*): View all 1,350 questions, answers, and explanations in one place.
● (*) About the LITE Version ●
This app is the LITE version and only the Invincible Mode is available. Upgrading to the PRO version within the app will enable the following features:
① Display of explanations and questions
② Check mark function
③ Practice Mode
④ Taxability Judgment List
⑤ Check mark 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 provision (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.
● Disclaimer ●
This app does not represent any government or public institution. The information provided in this app is based on materials and legal documents published on the National Tax Agency's website and e-Gov, etc. Official sources for all government-related information shared in this app can be accessed at the following URLs:
National Tax Agency website: https://www.nta.go.jp/
e-Gov: https://www.e-gov.go.jp/
● App Creator 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)
In 2022, his research paper "A Study on the Tax Base for Consumption Tax in Cases of In-Kind Contributions" received the 45th Japan Tax Research Award.
In 2024, his research paper "Eligibility of Assets with a Dual Nature of Value Consumption and Capital Transfer as Non-Taxable Transactions for Consumption Tax - Towards a Review of Current Regulations Regarding Land, Precious Metals, and NFTs -" received the Shin Nippon Hoki Foundation Encouragement Award (Excellent in the Accounting and Tax System Field). Furthermore, since 2024, he has sponsored DEEP professional mixed martial arts fighter Kenshiro (Mr. 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 ●
Official Website for the Consumption Tax Law Q&A App: https://shouhizei-quiz.com/
App Introduction Page: https://shouhizei-quiz.com/?lp=lp
Book Sales Page: https://shouhizei-quiz.com/?lp=bookstore
◆ Compatible with the 2026 tax accountant exam!
◆ Learn efficiently and enjoyably in your spare time with a quiz game-like format!
◆ A staple app for tax accountant exam candidates!
◆ An overwhelming volume of 1,350 questions! Master it and you'll be invincible!
◆ This app sponsors and supports DEEP professional mixed martial arts fighter Kenshiro (Bozai)!
◆ Due to popular demand, the questions from this app have been published as a book! See the official website for details! Experience the efficiency of a completely new study method with full integration of the book and app!
-----------------------------------------------------------------------------
● Developed by a Tax Accountant Exam Candidate ●
This app was developed by the creator when he was a tax accountant exam candidate for the "Consumption Tax Law" section. He had created paper flashcards for self-study to memorize taxability and accounting classifications, and had the idea, "If I could turn this into a smartphone app and solve problems anytime, anywhere, I could study with incredibly high efficiency!" This app was developed to improve learning efficiency.
In fact, the creator himself passed the "Consumption Tax Law" section of the tax accountant exam on his first try thanks to studying with this app.
You will find that it is far more efficient than studying with paper-based materials such as problem sets.
● 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 study easily and efficiently by using it during spare time, 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 study 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 are waiting in line at a popular ramen restaurant
⑦ When you are 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.
When calculating consumption tax, accurately determining and classifying the tax category for various transactions is of utmost importance.
Furthermore, with the revision of the 95% rule, even taxable businesses with taxable sales of 500 million yen or less now need to classify transactions such as taxable purchases into taxable sales-related, non-taxable sales-related, and common-related categories for accounting purposes.
This app allows you to search for the above four transaction classifications, the classification of taxable purchases, or the determination of tax liability from the taxability determination list, and you can efficiently train 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, for anyone learning about consumption tax.
By repeatedly solving the problems in this app, you can hone your consumption tax processing skills.
● Linkage with Books ●
Due to popular demand, the problems included in this app have been published as a book ("Consumption Tax Law: Invincible Q&A - Taxability Determination List").
Furthermore, this book received the "Special Jury Prize" at the "NextPub POD Awards 2019," hosted by Impress R&D Co., Ltd., for its high level of originality and innovation!
Of course, you can deepen your knowledge systematically using this app alone, but because the content is linked to "Consumption Tax Law: Invincible Q&A - Taxability Determination List," you can learn even more efficiently by using them in combination, for example, "input from the book and output from the app!"
"The Invincible Q&A Guide to Consumption Tax Law: A Compendium of Taxability Judgments" can be purchased from the following page:
Book Sales Page: https://shouhizei-quiz.com/?lp=bookstore
● App Features ●
① An overwhelming volume of 1,350 questions included.
② Question types are divided into three categories: income/revenue items, expenditure/expense items, and tax liability judgments.
③ Difficulty levels are divided into four stages: basic, applied, advanced, and research, allowing for learning tailored 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 to deepen your understanding of consumption tax
④ You can overcome difficult points using the checkmark function (*)
⑤ You can learn easily and efficiently by solving quiz games during your free time
⑥ For questions where the correct answer is "taxable sales," the explanation includes which type of business it falls under if the simplified tax system was chosen (*)
⑦ For questions where the correct answer is "non-taxable sales," the explanation includes how much to include in the numerator and denominator when calculating the taxable sales ratio (*)
⑧ Hints are provided for some questions.
⑨ Updated to reflect the latest tax laws
● Three Modes ●
① "Invincible Mode": Challenge yourself with 30 questions that gradually increase in difficulty.
② "Practice Mode" (*): Select the difficulty level and number of check marks to repeatedly solve questions within the selected range and overcome your weak points.
③ "Taxability Judgment List" (*): View all 1,350 questions, answers, and explanations in one place.
● (*) About the LITE Version ●
This app is the LITE version and only the Invincible Mode is available. Upgrading to the PRO version within the app will enable the following features:
① Display of explanations and questions
② Check mark function
③ Practice Mode
④ Taxability Judgment List
⑤ Check mark 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 provision (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.
● Disclaimer ●
This app does not represent any government or public institution. The information provided in this app is based on materials and legal documents published on the National Tax Agency's website and e-Gov, etc. Official sources for all government-related information shared in this app can be accessed at the following URLs:
National Tax Agency website: https://www.nta.go.jp/
e-Gov: https://www.e-gov.go.jp/
● App Creator 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)
In 2022, his research paper "A Study on the Tax Base for Consumption Tax in Cases of In-Kind Contributions" received the 45th Japan Tax Research Award.
In 2024, his research paper "Eligibility of Assets with a Dual Nature of Value Consumption and Capital Transfer as Non-Taxable Transactions for Consumption Tax - Towards a Review of Current Regulations Regarding Land, Precious Metals, and NFTs -" received the Shin Nippon Hoki Foundation Encouragement Award (Excellent in the Accounting and Tax System Field). Furthermore, since 2024, he has sponsored DEEP professional mixed martial arts fighter Kenshiro (Mr. 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 ●
Official Website for the Consumption Tax Law Q&A App: https://shouhizei-quiz.com/
App Introduction Page: https://shouhizei-quiz.com/?lp=lp
Book Sales Page: https://shouhizei-quiz.com/?lp=bookstore
Developer email
yukikawakami1019@gmail.com
Developer website
https://shouhizei-quiz.com/Released
May 23, 2015
Current version
14.32
Android version
5.1
Screenshots
