Study Guides
Comprehensive preparation resources for every certification track covered by Zeirishi Exam.
Zeirishi Exam - Bookkeeping Theory (簿記論)
This free preview supports preparation for the Bookkeeping Theory (簿記論) subject of the Zeirishi examination, one of the subjects defined by the National Tax Agency for the exam alongside financial statements theory and tax-law subjects. The preview covers stable bookkeeping principles: the accounting cycle, recognition and classification rules, adjusting and closing entries, and applied problem-solving using journal entries and financial statements. All questions and flashcards are original practice materials written for this preview; they are not official exam questions and do not reproduce secure content. Because this is a theory preview, it does not simulate full timed exam conditions, and it deliberately avoids volatile figures such as statutory tax rates, fees, or pass marks. Learners should confirm current administrative details directly with the National Tax Agency. Practice here builds the double-entry and adjustment skills that the Bookkeeping Theory subject requires, while keeping accounting knowledge distinct from the separate tax-law papers.
Zeirishi Exam - Financial Statements Theory (財務諸表論)
This free preview offers 20 original practice questions and 20 flashcards for the Financial Statements Theory (財務諸表論) subject of the Zeirishi examination, as one of the accounting subjects defined by the National Tax Agency alongside bookkeeping theory and tax-law subjects. Content covers the conceptual framework of Japanese financial reporting, balance sheet and profit or loss recognition and classification rules, core adjusting-entry calculations, and applied judgment problems such as lower of cost or market, impairment, and cash flow classification. All questions are original study aids built on stable, generally accepted accounting principles; they are not official examination questions, do not reproduce secure content, and do not state specific statutory rates, fees, pass marks, or current-year rule changes. This is a theory preview only: the actual examination also tests broader subject coverage and integrated application under timed conditions, so this material should be combined with full official study resources.
Zeirishi Exam - Income Tax Law (所得税法)
Free preview of original practice material for the Zeirishi Exam - Income Tax Law (所得税法) subject. This is a theory preview: it builds conceptual understanding and calculation habits for the income tax law paper, but it is not a simulation of the actual examination and does not reproduce secure or past exam content. All 20 questions and 20 flashcards are original learning exercises written for practice; they are not official National Tax Agency questions. Stable, long-standing principles of Japanese individual income taxation are covered, including resident classification, the ten income categories, income computation and adjustments, and professional judgment scenarios. Where a numeric figure appears solely to test application of a rule, it is stated explicitly in the question and is not presented as a statutory rate or threshold. No fees, pass marks, item counts, or volatile thresholds are claimed.
Zeirishi Exam - Corporate Tax Law (法人税法)
Free theory-focused preview of the Zeirishi Exam subject Corporate Tax Law (法人税法), presented in English. This preview contains 20 original practice questions and 20 original flashcards written for study purposes only; they are not official National Tax Agency examination items and do not reproduce any secure exam content. Because this is a theory preview, questions apply stable, general principles of corporate taxation—such as the relationship between accounting profit and taxable income, classification of deductible and non-deductible items, and standard adjustments—without asserting specific statutory rates, thresholds, deadlines, fees, or pass marks. Where a numeric limit is needed to test computation, the question itself supplies a clearly labeled fictional figure for that problem only. The preview is limited to the named corporate tax law subject and does not cover bookkeeping or financial statements theory beyond distinguishing them from the tax-law paper.
Zeirishi Exam - Inheritance Tax Law (相続税法)
Free preview of practice questions and flashcards for the Zeirishi Exam - Inheritance Tax Law (相続税法) domain. This is an original theory-preview study aid built on stable, well-established principles of Japanese inheritance tax: the basic deduction framework, deemed inheritance property, spousal and other deductions, and classification of taxable versus non-taxable property. It is not an official NTA product, does not reproduce secure exam content, and does not state current filing fees, pass marks, or volatile numeric thresholds beyond long-standing statutory figures used for illustration. Learners should confirm current law with the National Tax Agency before relying on any figure.
Zeirishi Exam - Consumption Tax Law (消費税法)
Free preview of a theory-focused practice set for the Consumption Tax Law (消費税法) subject of Japan's Zeirishi (certified tax accountant) examination. This is an original study aid, not official NTA content, and it previews legal theory only: it cannot replicate the actual examination's depth, format, or secure past questions. All questions use stable, long-standing principles of Japanese consumption tax law and deliberately avoid specific rates, thresholds, filing deadlines, and recently reformed invoicing mechanics, so learners should always verify current figures against official NTA publications before the real exam.
Zeirishi Exam - Liquor Tax Law (酒税法)
A free preview practice set for the Zeirishi Exam – Liquor Tax Law (酒税法) subject, built for English-speaking candidates. It covers stable foundational principles of Japanese liquor tax law: the scope of taxation, classification of liquor into its statutory categories, the mechanics of taxation at brewery removal or import, and applied problem-solving. Questions test substantive law knowledge rather than exam trivia; the most calculation-based items supply all needed figures within the question itself. This is a theory-preview resource: it does not reproduce or approximate secure examination content, and learners preparing for the actual Japanese-language exam should also practice with official materials. The questions here are original practice items and are not official NTA questions.
Zeirishi Exam - National Tax Collection Law (国税徴収法)
Free preview of Zeirishi Exam - National Tax Collection Law (国税徴収法) practice material. This is an original theory-preview resource for English-speaking candidates: it explains how the delinquent-tax collection process works (second demand, seizure, conversion, distribution, priority, and prescription) through realistic cases. It is not official NTA content, does not reproduce secure exam items, and avoids unverified fees, pass marks, item counts, and volatile numeric thresholds. Learners should pair this preview with the official NTA examination overview and subject-structure guidance cited in the sources.
Zeirishi Exam - Residents Tax (住民税)
Free preview of the Zeirishi Exam – Residents Tax (住民税) practice resource. This preview focuses on stable, theory-based principles of individual residents tax: the previous-year assessment structure, the per-capita and income-based levies, classification of deductions and credits, collection methods, and applied advisory scenarios. It is a theory preview only: original practice questions with all computation figures supplied inside each stem, so no unverified statutory rates, thresholds, deadlines, or pass-mark information are asserted. All questions are original practice items written for study purposes; they are not official National Tax Agency questions and make no claim about actual exam content, item counts, or scoring.
Zeirishi Exam - Business Tax (事業税)
Free preview of original practice questions and flashcards for the Business Tax (事業税) module of the Zeirishi examination, covering the enterprise tax levied by prefectures on corporations and individuals conducting designated businesses. Content is a theory preview only: it teaches stable, first-principle rules such as taxpayer scope, business-kind classification, tax-base adjustments, and apportionment. It does not reproduce official exam content, and any numeric rates appearing in questions are explicitly fictional figures supplied within the question itself for computation practice, not actual statutory rates. No official fees, deadlines, pass marks, or item counts are claimed.
Zeirishi Exam - Fixed Assets Tax (固定資産税)
Free preview of practice questions and flashcards for the Fixed Assets Tax (固定資産税) subject of the Japanese Zeirishi (Certified Public Tax Accountant) examination. This is an original study resource, not official NTA content. Because this is a theory-based preview, questions apply stable principles of the local tax system—such as the January 1 taxpayer date, the standard rate, asset classification, and assessment review procedures—using realistic business scenarios. No secure exam content, current-year thresholds, or volatile figures are reproduced; where a numeric rule appears, it reflects long-standing provisions of the Local Tax Law. Use this preview to build foundational understanding before consulting current official materials.