Part 1 Value Added Tax Act

CHAPTER 01 General Introduction to Value Added Tax Law ········································································· 16
CHAPTER 02 Calculating Tax Bases and Sales Tax Amounts ······················································· 44
CHAPTER 03 Calculation of Purchase Tax ·································································································· 56
CHAPTER 04 Simplified Taxpayers ································································································· 64

Part 2 Corporate Tax Law

CHAPTER 01 General Provisions of the Corporate Tax Act ································································································ 72
CHAPTER 02 Attribution Year of Profit and Loss and Valuation of Assets and Liabilities ································ 84
CHAPTER 03 Profits ····················································································· 96
CHAPTER 04 Palmistry ··················································································· 102
CHAPTER 05 Depreciation of Tangible and Intangible Assets ···························································· 112
CHAPTER 06 Reserves and Reserve Funds ·········································································· 114
CHAPTER 07 Denial of Unfair Acts ·································································· 120
CHAPTER 08 Calculation of Tax Base and Tax Amount ····························································· 126
CHAPTER 09 Corporate Tax Payment Procedures ······································································ 134
CHAPTER 10 Taxation Special Provisions for Mergers and Divisions ············································· 146
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Part 3 Income Tax Act

CHAPTER 01 General Introduction to Income Tax Law ·················································································································· 152
CHAPTER 02 Comprehensive Income I (Interest Income, Dividend Income) ················································ 158
CHAPTER 03 Comprehensive Income II (Business Income) ································································· 162
CHAPTER 04 Comprehensive Income III (Employment Income, Pension Income, Other Income) ·················· 172
CHAPTER 05 Comprehensive Income IV (Special Cases for Calculating Income and Tax Amount) ·················· 180
CHAPTER 06 Calculation of Comprehensive Income Tax ················································································· 188
CHAPTER 07 Calculating Retirement Income Tax ················································································· 208
CHAPTER 08 Calculation and Payment Procedures for Capital Gains Tax ································································· 210
CHAPTER 09 Other Matters Concerning the Income Tax Act ················································································· 222

Appendix: Mock Tests by Progress

1st Progress-Based Mock Exam ················································································································· 226
2nd Mock Exam by Progress ················································································································· 246
3rd Progress-Based Mock Exam ·················································································································· 266
4th Progress-Based Mock Exam ·················································································································· 288
Accountant Practice Exam ································································································································ 308
Tax Accountant Practice Exam ································································································································ 338