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[Contents introduction]
◆ Advantages as a learning book ◆
This book is a learning material produced by a lecturer who has been teaching in the examination course for many years with the concept of making learning materials that even self-taught students can learn well and pass without fail.
This book covers a wide range of questions in the Certified Public Tax Accountant Examination (Inheritance Tax Law) and is prepared based on the latest trends in questions and laws and regulations. Therefore, it is the most suitable learning material as a measure against the latest Certified Public Tax Accountant Examination (Inheritance Tax Law).
◆ Advantages of this book ◆
In order to promote efficient theoretical memorization by examinees, we have decided to show the priorities of the memorization items by means such as the 『 Lecture Year 』 『 Important Mark 』 『 Priority Mark 』.
In addition, from the method of theoretical memorization to the introduction of question patterns, to the specific techniques for creating answers, we have introduced the history of the revision of laws such as the 『 Theory Learning Law 』 and the Inheritance Tax Law and judicial precedents, which are useful for those who are new to learning tax laws, and have devised ways to deepen their understanding and interest in tax laws.
In addition, the end of this book contains theoretical questions for the past 10 years up to the latest examination questions as information to grasp the recent trends in the examination.
◆ Contents of this book ◆
Based on the text structure of the Inheritance Law, it is divided into 10 chapters (『 Taxpayer 』 『 Deemed Acquired Property 』 『 Taxable Price Calculation 』 『 Tax Calculation 』 『 Settlement at the time of inheritance Taxation 』 『 Property evaluation 』 『 Declaration and Payment 『 Tax payment grace and exemption Postponement of tax payment and exemption 『 Postponement of tax payment in kind ・ Postponement of tax payment in kind ・ Postponement of tax payment in kind ・ Disaster reduction and exemption kra). It is organized so that people can systematically master tax laws.
Learn by using the separate textbooks (Basic Introduction, Basic Completion and Application).
◆ Revisions from the previous version (2023 version)
This book is prepared based on the laws and regulations in force as of April 1, 2023, and the text has been added and revised according to the latest trends in questions.
We recommend 2024 』 』 』 『 』