This book contains the same content as the official laws and standards collection distributed at the Certified Public Accountant (CPA) written examination, and is published by the Okura Zaimu Kyokai (Japan Financial Association). I used it several times when solving practice problems, and there are creases on the spine from opening it. There are no markings inside, and the contents are almost like new. *Please note that there may be some wrinkles and creases due to amateur storage.