Practice problem book and answer key for the Japanese Bookkeeping Proficiency Test, Level 3 - Title: Japanese Bookkeeping Proficiency Test, Level 3: Practice Problems, Answers, and Explanations - Publisher: Sanno Institute of Management - Series: Japanese Bookkeeping Proficiency Test, Level 3 - Contents: Practice problem book It's been on the bookshelf for a long time. Downsizing. New and unused, but please refrain from bidding if you are sensitive to such things. Will be sent via Yu-Packet Post.