サクッと税理士1問1答【サクトレ】

[Pricing] Some questions are available for free trial. All questions can be unlocked with a one-time purchase of 980 yen (no monthly fees).

This is a question-and-answer app specifically designed for tax accountant exam preparation.

■ Disclaimer (Please read carefully)

This app is a learning app developed by an individual to support tax accountant exam preparation. It is not affiliated with the National Tax Agency, the Ministry of Internal Affairs and Communications, or any other government agency, nor does it represent or endorse any government agency.

The questions and explanations included are based on laws and regulations published in the official sources listed below and were created independently for learning purposes. Laws and regulations may be amended. Please always check the official sources for the latest and most accurate information.

■ Official Information Sources (Also accessible from "My Page > Information Sources & Disclaimers" within the app)

・National Tax Agency Certified Tax Accountant Examination (Exam Overview, Schedule, and Scope)
https://www.nta.go.jp/taxes/zeirishi/zeirishishiken/zeirishi.htm
・National Tax Agency Tax Answer (Explanation of Corporate Tax, Income Tax, Inheritance Tax, Consumption Tax, etc.)
https://www.nta.go.jp/taxes/shiraberu/taxanswer/index2.htm
・e-Gov Law Search (Articles of the Corporate Tax Law, Income Tax Law, Inheritance Tax Law, Consumption Tax Law, National Tax Collection Law, Local Tax Law, etc.)
https://laws.e-gov.go.jp/
・Ministry of Internal Affairs and Communications Property Tax (Explanation of the Property Tax and City Planning Tax System)

https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/150790_15.html

This resource contains 880 questions across 12 fields, broadly covering the essential subjects (Bookkeeping and Financial Statements) and major elective subjects (Corporate Tax Law, Income Tax Law, Inheritance Tax Law, Consumption Tax Law, National Tax Collection Law, and Property Tax) of the Certified Public Tax Accountant Examination. All questions include detailed explanations.

■ Complete Coverage of All 12 Fields

【Bookkeeping (Individual Calculation) (80 Questions)】Securities, Inventory, Fixed Assets, Provisions, Foreign Currency Transactions, Leases, Asset Retirement Obligations, Revenue Recognition, Bills of Exchange, Corporate Bonds, Net Assets.

[Bookkeeping Theory (Comprehensive Calculation) (80 questions)] Branch accounting, bookkeeping system, trial balance, closing adjustments, consolidated accounting, cash flow statement, tax effect accounting, business combinations.

[Financial Statement Theory (Calculation) (80 questions)] Presentation categories of balance sheet and income statement, notes, comprehensive income, presentation of consolidated financial statements.

[Financial Statement Theory (Theory) (80 questions)] Generally accepted accounting principles, conceptual framework, theory of each accounting standard, IFRS.

[Corporate Tax Law (Calculation) (80 questions)] Gross income and expenses, dividends received, donations, entertainment expenses, depreciation, net operating losses, group corporate tax system, corporate reorganization tax system.

[Corporate Tax Law (Theory) (80 questions)] System of corporate tax law, final settlement principle, fair treatment standards, purpose of each provision.

[Income Tax Law (Calculation) (80 questions)] 10 classifications of income, offsetting of gains and losses, income deductions, tax credits, blue return, final return.

[Income Tax Law (Theory) (80 questions)] Comprehensive income concept, purpose of income classification, principle of taxation by law, taxation of actual income earners.

[Inheritance Tax Law (80 questions)] Taxable property, non-taxable property, tax credits, gift tax, property valuation, special provisions for small-scale residential land, business succession tax system.

[Consumption Tax Law (80 questions)] Taxable items, non-taxable/exempt/non-taxable items, input tax credit, simplified taxation, invoice system.

[National Tax Collection Law (40 questions)] Delinquency enforcement, demand for payment, seizure, public auction, deferral of sale, secondary tax liability.

[Fixed Asset Tax (40 questions)] Taxable items, valuation standards, tax rates, special provisions for residential land, city planning tax.

■ Efficient Learning Features

* Random Question Selection: Prioritizes previously unanswered and difficult questions.
* Answer History: Records the correct/incorrect answers for the last three questions.
* Calculator Function: Allows use of a calculator during learning.

■ Comfortable Learning Without Ads

No ads are displayed.

■ Free to Start

The first subject area (Bookkeeping Theory, Individual Calculations, 80 questions) is available for free.

■ Sakutore Series

"Sakutore" is a series of learning apps that allow you to quickly learn during your free time.