【Main Specifications】
(1). About editing sentences
I think that there are times when you want to edit a sentence and memorize it with your own sentence, so we are making it possible to edit the sentence.
You can edit it from the "Function" button at the bottom right.
(2). About Google voice recognition function
You can use Google's voice recognition function when editing sentences, but it follows Google's specifications.
Therefore, communication with the Google server will occur.
A communication environment is required, so be careful about communication charges.
We recommend that you use the Google voice recognition function in a Wi-Fi environment.
(3). About memorization support function
If you insert a sentence with a half-width sharp, the color of the characters in that part will change and you can hide it with the Menu key.
(Four). Learning progress check mark
You can distinguish between learned and unlearned sentences by adding a checkmark after learning.
【table of contents】
(General rules, etc.)
1. Taxpayer
2. Amount of income for each business year
3. Deemed business year
4. Amount of capital, etc.
5. Profit reserve amount
6. Terminology
(Tax calculation)
1. Special tax rate for a specific family-owned company
2. Test and research expenses
3. Employment promotion tax system
4. Income expansion promotion tax system
5. Foreign tax credit
(Profit and loss attribution period)
1. Long-term large-scale construction
2. Construction other than long-term large-scale construction
3. Expenses for stock acquisition rights
4. Expenses for consideration of restricted stock
(Dividends, etc.)
1. Dividends received, etc.
2. Dividends received from foreign subsidiaries
3. Deemed dividend
(Asset)
1. Inventories
2. Depreciable assets
3. Deferred assets
4. Securities
5. Land lease right, etc.
6. Lease transaction
7. Foreign currency denominated assets, etc.
(Expense)
1. Salary
2. Donation
3. Entertainment expenses, etc.
(Loss, etc.)
1. Loss
2. Refund by carrying back the loss
3. Loss in case of debt exemption
4. Loss on valuation of assets
5. Allowance for doubtful accounts
(Compressed bookkeeping)
1. National treasury subsidy, etc.
2. Insurance margin
3. Replacement
4. Replacement of specific assets
5. Expropriation, etc.
(Group corporate tax system)
1. Complete control relationship
2. Transfer profit / loss adjustment assets
3. Reason for donation correction
4. Non-deductible valuation loss on shares of corporations, etc. during liquidation
(Organizational reorganization)
1. Non-qualified merger
2. Eligible merger
3. Non-qualified in-kind distribution
4. Eligible in-kind distribution
5. Non-qualified in-kind distribution (determination of residual assets)
6. Eligible in-kind distribution (determination of residual assets)
7. Non-qualified share distribution
8. Eligible share distribution
9. Taking over the loss
[How to read the text]
The clauses in the text are in the following order from the top.
Title: [~] (Example: [Significance of inventories])
Clause 1 ... Number. (Example 1.)
Clause 2 ... (numbers). (Example 1).)
Clause 3 ... Circled numbers. (Example ①.)
Clause 4 ... (Katakana). (Example (a).)
[Disclaimer]
Please note that the author is not responsible for any damage caused by this application.
(1). About editing sentences
I think that there are times when you want to edit a sentence and memorize it with your own sentence, so we are making it possible to edit the sentence.
You can edit it from the "Function" button at the bottom right.
(2). About Google voice recognition function
You can use Google's voice recognition function when editing sentences, but it follows Google's specifications.
Therefore, communication with the Google server will occur.
A communication environment is required, so be careful about communication charges.
We recommend that you use the Google voice recognition function in a Wi-Fi environment.
(3). About memorization support function
If you insert a sentence with a half-width sharp, the color of the characters in that part will change and you can hide it with the Menu key.
(Four). Learning progress check mark
You can distinguish between learned and unlearned sentences by adding a checkmark after learning.
【table of contents】
(General rules, etc.)
1. Taxpayer
2. Amount of income for each business year
3. Deemed business year
4. Amount of capital, etc.
5. Profit reserve amount
6. Terminology
(Tax calculation)
1. Special tax rate for a specific family-owned company
2. Test and research expenses
3. Employment promotion tax system
4. Income expansion promotion tax system
5. Foreign tax credit
(Profit and loss attribution period)
1. Long-term large-scale construction
2. Construction other than long-term large-scale construction
3. Expenses for stock acquisition rights
4. Expenses for consideration of restricted stock
(Dividends, etc.)
1. Dividends received, etc.
2. Dividends received from foreign subsidiaries
3. Deemed dividend
(Asset)
1. Inventories
2. Depreciable assets
3. Deferred assets
4. Securities
5. Land lease right, etc.
6. Lease transaction
7. Foreign currency denominated assets, etc.
(Expense)
1. Salary
2. Donation
3. Entertainment expenses, etc.
(Loss, etc.)
1. Loss
2. Refund by carrying back the loss
3. Loss in case of debt exemption
4. Loss on valuation of assets
5. Allowance for doubtful accounts
(Compressed bookkeeping)
1. National treasury subsidy, etc.
2. Insurance margin
3. Replacement
4. Replacement of specific assets
5. Expropriation, etc.
(Group corporate tax system)
1. Complete control relationship
2. Transfer profit / loss adjustment assets
3. Reason for donation correction
4. Non-deductible valuation loss on shares of corporations, etc. during liquidation
(Organizational reorganization)
1. Non-qualified merger
2. Eligible merger
3. Non-qualified in-kind distribution
4. Eligible in-kind distribution
5. Non-qualified in-kind distribution (determination of residual assets)
6. Eligible in-kind distribution (determination of residual assets)
7. Non-qualified share distribution
8. Eligible share distribution
9. Taking over the loss
[How to read the text]
The clauses in the text are in the following order from the top.
Title: [~] (Example: [Significance of inventories])
Clause 1 ... Number. (Example 1.)
Clause 2 ... (numbers). (Example 1).)
Clause 3 ... Circled numbers. (Example ①.)
Clause 4 ... (Katakana). (Example (a).)
[Disclaimer]
Please note that the author is not responsible for any damage caused by this application.
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