■ Contents of this book (Total 33 pages, 100 questions + answer explanations) ● Level 3: Basic Theory (Questions 1-25) • Definition of gross income and expenses • Corporate tax filing deadline • Blue return system • Basics of entertainment expenses and donations • Types of depreciation methods • Corporate tax rate and reduced tax rate • Carryover deduction period for net operating losses • Statutory valuation methods for inventories • Basics of corporate resident tax and business tax • Withholding tax and record-keeping obligations This chapter structure allows for a wide-ranging review of basic concepts. (Question content: ) ⸻ ● Level 2: Calculation-focused (Questions 26-50) • Calculation of non-deductible entertainment expenses • Allowance for doubtful accounts based on the statutory accrual rate • Depreciation (declining-balance method) • Deduction limit for donations • Foreign tax credit • Calculation of reduced tax rate for small and medium-sized enterprises • Inventory valuation methods • Valuation loss on securities • Deduction limit for carried-over net operating losses • Requirements for regular and equal officer compensation This content structure emphasizes strengthening calculation skills. (Corresponding page: ) ⸻ ● Level 1: Advanced Taxation (Questions 51-100) • Group taxation system • Reorganization tax system (qualified/non-qualified) • Stock swap/company split • Tax haven tax system • Transfer pricing tax system • Upper limit of foreign tax credit • Denial of acts of calculation • Excessive interest payment tax system • Research and development tax system • Deemed dividend • Hybrid mismatch • International tax treaties • Consolidated taxation → Group taxation system This structure deals with the most challenging areas of corporate tax. (Details: ) ⸻ ■ Features • Covers 100 questions from Level 3 to Level 1 • Step-by-step learning: understanding articles → calculation → advanced taxation • Answer explanations are well-organized and easy to review • Content directly related to tax practice (entertainment expenses, depreciation, donations, etc.) • Supports higher levels such as international taxation and reorganization • Easy to follow for self-learners