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Free Practice Questions for Tax Accountant Examination

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Key Facts: Tax Accountant Examination Exam

60% per paper

Subject pass mark

NTA 税理士試験 overview / 76th 受験案内

2 hours

Time per subject

76th 受験案内 timetable

4,000–10,000 JPY

Fee by 1–5 subjects sat

76th 受験案内

4–6 Aug 2026

76th sitting dates

76th 受験案内

2 + 3 papers

Accounting papers plus tax papers, including income or corporation tax

NTA overview

税理士試験 is NTA/National Tax Council's national tax-accountant exam. 76th sitting 4–6 Aug 2026; 2 hours and 60% per paper; 4,000–10,000 JPY by subject count. This bank is independent English MCQ study, not the official Japanese papers.

Sample Tax Accountant Examination Practice Questions

Try these sample questions to review concepts for the Tax Accountant Examination exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1In 簿記論, the fundamental double-entry identity that must hold after every journal entry is which of the following?
A.Assets = Liabilities + Equity
B.Assets + Liabilities = Equity
C.Assets = Liabilities − Equity
D.Revenue = Assets + Liabilities
Explanation: Double-entry bookkeeping records every transaction so that the accounting equation Assets = Liabilities + Equity remains in balance. Each debit has an equal credit, which is why the trial balance can be used to check arithmetic equality of the books.
2In 簿記論, which account type is increased with a debit?
A.Liabilities
B.Assets
C.Revenue
D.Equity (capital)
Explanation: Under the debit-credit rules of 複式簿記, asset and expense accounts increase on the debit side. Liability, equity, and revenue accounts increase on the credit side. Recording an asset purchase for cash therefore debits one asset and credits another.
3According to the National Tax Council 第76回税理士試験受験案内 timetable, 簿記論 covers commercial bookkeeping plus industrial bookkeeping with which explicit exclusion?
A.Double-entry principles
B.Cost accounting (原価計算)
C.Books of original entry and ledgers
D.Recording of manufacturing inventories
Explanation: The 76th 受験案内 states that 簿記論 covers 複式簿記の原理, recording and calculation, book organization, and commercial bookkeeping plus industrial bookkeeping, but excludes 原価計算. Industrial inventory and manufacturing accounts may still appear; detailed cost-accounting systems are outside the published range.
4In 簿記論, an unadjusted trial balance lists total debit balances of 4,860,000 yen. If the books are in arithmetic balance, what must the total of credit balances be?
A.2,430,000 yen
B.9,720,000 yen
C.0 yen
D.4,860,000 yen
Explanation: A trial balance tests that total debits equal total credits after posting. If debit balances sum to 4,860,000 yen and no posting error exists, credit balances must also sum to 4,860,000 yen (4,860,000 = 4,860,000). Equality does not prove that every account was classified correctly.
5In 簿記論, a sole proprietorship reports assets of 8,400,000 yen and liabilities of 3,100,000 yen. What is owner's equity?
A.11,500,000 yen
B.3,100,000 yen
C.8,400,000 yen
D.5,300,000 yen
Explanation: Owner's equity is the residual: Assets − Liabilities = 8,400,000 − 3,100,000 = 5,300,000 yen. That residual is capital plus accumulated profit (or minus a deficit) after drawings.
6In 簿記論, equipment costs 2,400,000 yen, estimated residual value is 240,000 yen, and useful life is 8 years. Using the straight-line method with a full year of depreciation, what is annual depreciation expense?
A.300,000 yen
B.240,000 yen
C.2,160,000 yen
D.270,000 yen
Explanation: Straight-line depreciation is (cost − residual value) ÷ useful life = (2,400,000 − 240,000) ÷ 8 = 2,160,000 ÷ 8 = 270,000 yen per year. Residual value is subtracted before dividing; it is not ignored.
7In 簿記論, opening inventory is zero. Purchases are 100 units at 800 yen and then 200 units at 900 yen. 250 units are sold. Under FIFO periodic inventory, what is ending inventory in yen?
A.40,000 yen
B.215,000 yen
C.80,000 yen
D.45,000 yen
Explanation: FIFO assigns the earliest unit costs to cost of goods sold. Of 300 units bought, 250 are sold (all 100 at 800 yen and 150 at 900 yen), leaving 50 units from the later purchase at 900 yen: 50 × 900 = 45,000 yen.
8In 簿記論, a dealer buys 100 units at 1,000 yen and 100 units at 1,200 yen (no opening inventory) and sells 150 units. Using weighted-average periodic cost, what is ending inventory?
A.150,000 yen
B.165,000 yen
C.60,000 yen
D.55,000 yen
Explanation: Average unit cost is (100 × 1,000 + 100 × 1,200) ÷ 200 = 2,200,000 ÷ 200 = 1,100 yen. Ending inventory is 50 units × 1,100 = 55,000 yen. Cost of goods sold would be 150 × 1,100 = 165,000 yen.
9In 簿記論, net sales are 5,000,000 yen and cost of goods sold is 3,200,000 yen. What is gross profit?
A.8,200,000 yen
B.3,200,000 yen
C.5,000,000 yen
D.1,800,000 yen
Explanation: Gross profit (売上総利益) is net sales minus cost of goods sold: 5,000,000 − 3,200,000 = 1,800,000 yen. Selling and administrative expenses are deducted after gross profit to reach operating income.
10In 簿記論, the cash book shows 812,000 yen and the bank statement shows 817,000 yen. A bank service charge of 2,000 yen and an NSF cheque of 10,000 yen are not yet recorded in the books. Outstanding cheques are 45,000 yen and a deposit in transit is 28,000 yen. What is the adjusted cash balance that should appear on both the books and the bank reconciliation?
A.817,000 yen
B.795,000 yen
C.840,000 yen
D.800,000 yen
Explanation: Book cash is reduced for items the bank already processed: 812,000 − 2,000 − 10,000 = 800,000 yen. The bank side reaches the same figure: 817,000 + 28,000 − 45,000 = 800,000 yen. Outstanding cheques and deposits in transit adjust the bank statement, not the books.

About the Tax Accountant Examination Exam

税理士試験 is Japan's national tax-accountant licensing exam. The National Tax Council / NTA run subject-pass Japanese written papers. The 76th sitting is 4–6 August 2026. Each paper is 2 hours and passes at 60%. Fees are 4,000 to 10,000 JPY by subject count. Full qualification requires Bookkeeping Theory, Financial Statements Theory, and three tax papers including Income Tax Law or Corporation Tax Law. Accounting papers have been open since the 73rd exam; tax papers still require a published eligibility route. OpenExamPrep publishes independent English multiple-choice study for those papers' knowledge and computations. It is not an official translation and not a substitute for writing the Japanese computational and theory papers.

Exam sponsor: National Tax Council (国税審議会) / National Tax Agency (国税庁). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

National exam under the Certified Public Tax Accountant Act, run by the National Tax Council / NTA. Subject-pass written papers in Japanese. 令和8 (76th): 4–6 Aug 2026. Each paper 2 hours. Pass 60% per subject.

Time Limit

2 hours per subject. 76th timetable: 4 Aug 簿記論 9:00–11:00, 財務諸表論 12:30–14:30, 消費税/酒税 15:30–17:30; 5 Aug 法人税 9:00–11:00, 相続税 12:00–14:00, 所得税 15:00–17:00; 6 Aug 国税徴収法 9:00–11:00, 固定資産税 12:00–14:00, 住民税/事業税 15:00–17:00.

Passing Score

60% on each subject. Full qualification: 簿記論 + 財務諸表論 + 3 tax subjects including 所得税法 or 法人税法.

Exam / Certification Fees

4,000 / 5,500 / 7,000 / 8,500 / 10,000 JPY for 1–5 subjects (revenue stamps; non-refundable if you do not sit)

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

20% of this local practice set

簿記論

Double-entry, books, commercial and industrial bookkeeping excluding cost accounting.

20% of this local practice set

財務諸表論

Principles, ASBJ standards, and Companies Act / statement regulations.

25% of this local practice set

法人税法 / 所得税法

Mandatory tax-paper family.

15% of this local practice set

相続税法

Inheritance and gift tax.

20% of this local practice set

消費税・徴収・地方税

Consumption or liquor tax, collection law, and local tax papers.

Preparing for the Tax Accountant Examination Exam

What You Need to Know

  • Passing score: 60% on each subject. Full qualification: 簿記論 + 財務諸表論 + 3 tax subjects including 所得税法 or 法人税法.
  • Assessment: National exam under the Certified Public Tax Accountant Act, run by the National Tax Council / NTA. Subject-pass written papers in Japanese. 令和8 (76th): 4–6 Aug 2026. Each paper 2 hours. Pass 60% per subject.
  • Time limit: 2 hours per subject. 76th timetable: 4 Aug 簿記論 9:00–11:00, 財務諸表論 12:30–14:30, 消費税/酒税 15:30–17:30; 5 Aug 法人税 9:00–11:00, 相続税 12:00–14:00, 所得税 15:00–17:00; 6 Aug 国税徴収法 9:00–11:00, 固定資産税 12:00–14:00, 住民税/事業税 15:00–17:00.
  • Exam / certification fees: 4,000 / 5,500 / 7,000 / 8,500 / 10,000 JPY for 1–5 subjects (revenue stamps; non-refundable if you do not sit) Official sources

Using Our Practice Resources

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

Tax Accountant Examination: Suggested Study Strategy

1Pass 簿記論 and 財務諸表論 early; they are required and do not expire as tax-paper combinations do in planning terms — still confirm current exemption/pass carry rules in the 受験案内.
2Include either 所得税法 or 法人税法 in your three tax papers; the 受験案内 makes that mandatory.
3Cite article numbers only after opening e-Gov or NTA text for that 法令基準日 (令和8案内: laws in force on 3 Apr 2026).
4Practice computational setups on paper in Japanese separately; this bank cannot replace that format.

Frequently Asked Questions

Who administers 税理士試験?

The National Tax Council (国税審議会) with the National Tax Agency. It is not administered by a private prep school or by JICPA.

What is the 76th sitting timetable?

4–6 August 2026. Each listed subject is 2 hours. Bookkeeping Theory and Financial Statements Theory are on 4 August; Corporation, Inheritance, and Income Tax on 5 August; Collection, Fixed-Asset, and Resident/Business Tax on 6 August.

How does subject-pass work?

Each paper passes at 60%. You become a 税理士試験合格者 when you hold passes (or exemptions) totaling the two accounting papers plus three tax papers, including Income Tax Law or Corporation Tax Law.

Is this bank an official paper?

No. Official papers are Japanese constructed 計算 and 理論 sittings. OpenExamPrep items are independent English MCQs for concepts and arithmetic, not a writing simulation.