会社にとって欠かせない存在!経理の資格「法人税法能力検定」

法人税法能力検定とは、昭和43年9月29日に第1回能力検定試験が実施されていた税務会計能力検定から、平成24年に「所得税法能力検定試験」「法人税法能力検定試験」「消費税法検定試験」と区分された資格の一つで、公益財団法人全国経理教育協会が主催し、年度ごとに、10月と翌年2月の2回検定を行っています。

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経理は会社の要!おススメの資格とは

法人税法能力検定とはどんな資格なの?

企業内においての税務処理から、法人企業の経理として、税務署への書類作成などの税務処理ができるか、税務の法律の中でも法人税法に関する知識があるかどうか、実務においても、応用的税務処理や法人税に関する計算がきちんとできるかどうかを、確認するための資格です。

法人税法能力検定試験には、1級、2級、3級があり、どの級も、100点満点中、70点以上の得点で合格となります。

3級では、基本的な法人税の用語や、初歩的な法令の理解度、基本的な課税所得金額と計算方法など、基礎を理解し読み取ることができれば解ける問題です。

経理に携わったことのある人ならば、独学で合格できます。3級の合格率は、90%以上となっています。

2級では、より理解を深めた実践力・応用力が問われます。法人税の基本通達や特例などの理解度、税務署への書類作成を行うことができる能力などが出題されます。2級の合格率は、70%程度となっています。

1級では、法人税法をより詳しく理解し、様々な企業において様々なケースに対応できる能力が問われます。税理士試験を目指している人には、所得税法の練習としても最適です。

1級の合格率は、65%程度となっています。またこの資格は、2つの級を同時に受けることもできます。

法人税法能力検定を受験するには?

検定を受けるためには、男女の性別、年齢、学歴、国籍等の受験資格の制限はなく、誰でも受験することができます。受験料は税込で、1級が2700円、 2級 が2200円、3級が1800円となっています。

申込期間は、その年によって多少の違いはありますが、10月の試験日については、9月~10月のはじめ、2月の試験日については、12月~1月 のはじめあたりまでとなっています。

試験場は、公益財団法人全国経理教育協会に加盟している学校などで、試験場の多くは専門学校となります。

申込方法は、公益財団法人全国経理教育協会のホームページの申込サイトにアクセスし、メールアドレスを登録すると、マイページにログインするためのIDとパスワードが発行されるので、マイページの検定実施一覧から検定試験の申し込みを行います。

申し込みすると、受験料の請求書が発行されるので、コンビニエンスストア、ペイジー(ATMおよびネットバンキング)、電子マネー(Edy、Suica)などで受験料を支払います。

受験票は、試験実施日の2週間前から印刷が可能で、マイページから印刷し試験当日に持参することになります。

合格発表は、試験日から1週間以内にインターネット上のマイページで閲覧することができます。

受験の際には、申し込み後の変更、取り消し、返金などはしていないということ、試験開始時間の10分前までに教室に入り、受験票を指定の番号席に置き着席すること、解答用紙の記入にあたっては、黒い鉛筆または黒いシャープペンを使用すること、計算機能のみの電卓またはそろばんといった計算用具を持参することとしています。

法人税法能力検定の試験内容は?

試験時間は、1級が1時間30分、2級が1時間、3級が1時間となっています。

試験は、筆記試験で文章問題・仕訳問題・計算問題が出題され、級に応じて内容が難しく高度になります。

試験内容は、税金の意義・根拠・目的、納税の義務、徴税方式、基本的な用語、法令等、基本原則においては課税所得金額と計算方法、益金の額、損金の額など、総則においては用語の定義、納税義務と課税所得の範囲、事業年度、納税地などです。

また、同族会社の判定、収益・費用の認識基準としては、原則と特例が出題されます。

益金の額の計算では、受取配当や資産の評価益、還付金など、損金の額の計算では、棚卸資産の評価、有価証券の帳簿価額、減価償却資産の償却、繰延資産の償却、資産の評価損、役員の給与、寄付金、交際費、租税公課、貸倒損失、圧縮記帳、引当金、不正行為等に係る費用等の損金不算入、準備金、借地権、欠損金の繰越し及び繰り戻しなどから出題されます。

また、税額の計算、申告・納付・還付などの手続き規定や、青色申告、特別規定など、法人税に関するすべての範囲から難易度に応じて出題されます。

出題の形式は、文章問題について、3級は原則簡単なものが出題され、語群選択かマルバツ方式によります。2級は、語群を与えた空欄方式かマルバツ方式によります。1級は、語群を与えない空欄方式かマルバツ方式によります。

仕訳問題においては、3級は出題の可能性があります。計算問題は、1級、2級、3級ともに出題されることとしています。

この法人税法能力検定の資格があると、企業において経理や財務部門などで働く時に、税務に関しての知識やスキルを発揮出来るので、とても役に立ちます。

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