Book (Practical) Economy 2024 Certified Public Accountant Examination Reference Law Standards (Accounting) / Finance Finance Association of Japan

Product description ※Please note that product information is not in full comprehensive meaning because of the machine translation.

Economics
[Content introduction]
For the purpose of reference for examinees of the 2024 Certified Public Accountant Examination, it contains the same laws and regulations as those distributed in the essay test, and is produced in the same format and format.
The listed laws and regulations are those in force as of January 1, 2024 and those promulgated as of January 1, 2024 and planned implementation by April 1, 2024.
[Contents]
Part I Relating to the Companies Act and the Financial Instruments and Exchange Act
0 Companies Act (Extract) (Act No. 86 of 2005)
Part 1 (Omitted)
Part 2 Stock Companies
Chapter 1 through Chapter 4 (Omitted)
Chapter V Accounting
Section 1 Principles of Accounting (Article 431)
Section 2 Account Books, etc.
Subsection 1 Account Books (Article 432 to Article 403 14)
Subsection 2 Financial Statements, etc. (Article 435 to Article 443)
Subsection 3 Consolidated Financial Statements (Article 404 14)
Section 3 Amount of Stated Capital
Subsection 1 General Provisions (Article 445 and Article 446)
Subsection 2 Reductions in the Amount of Stated Capital
Division 1 Reductions in the Amount of Stated Capital (Article 404 17 to Article 404 19)
Division 2 Increase in the Amount of Stated Capital (Article 405 and Article 451)
Division 3 Other Dispositions of Surplus (Article 452)
Section 4 Dividends of Surplus (Article 453 to Article 405 18)
Section 5 Special Provisions on Organ That Decides Dividends of Surplus, etc. (Article 405 19 and Article 406 10)
Section 6 Liability for Dividends of Surplus, etc. (Article 461 to Article 465)
Chapter 6? Chapter 9 (Omitted)
Part 3? Part 8 (Omitted)
0 Rules of Corporate Accounting (Ordinance of the Ministry of Justice No. 13 of 2006)
Part I General Provisions (Articles 1 to 3)
Part II Accounting Books
Chapter I General Provisions (Article 4)
Chapter II Assets and Liabilities
Section 1 Valuation of Assets and Liabilities
Subsection 1 General Rules (Articles 5 and 6)
Subsection 2 Valuation of Assets and Liabilities upon Entity Conversion, etc. (Articles 7 to 10)
Section 2 Goodwill (Article 11)
Section 3 Special Accounts for Shares and Equity (Article 12)
Chapter III Net Assets
Section 1 Shareholders' Equity in Stock Companies
Subsection 1 Delivery of Shares (Articles 13 to 21)
Subsection 2 Dividends of Surplus (Articles 22 and 23)
Subsection 3 Treasury Shares (Article 24)
Subsection 4 Increase or Decrease in the Amount of Stated Capital, etc. of a Stock Company (Articles 25 to 29)
Section 2 Members' Capital of Membership Companies (Article 30 to Article 32)
Section 3 Shareholders' and Members' Equity upon Entity Conversion (Articles 33 and 34)
Section 4 Shareholders' Equity and Members' Equity upon Absorption-type Merger, Absorption-type Company Split, Share Exchange and Share Delivery
Subsection 1 Absorption-type Merger (Articles 35 and 36)
Subsection 2 Absorption-Type Company Split (Articles 37 and 38)
Subsection 3 Share Exchange (Article 39)
Subsection 4 Delivery of Shares (Article 39-2)
Section 5 Disposal of Treasury Shares of Company Splitting in an Absorption-Type Split, etc. (Articles 40 to 42)
Section 5-2 Shareholders' Equity in Cases Where Shares Are Delivered as Remuneration, etc. for Directors, etc. (Articles 42-2 and 42-3)
Section 6 Shareholders' Equity and Members' Equity at Incorporation
Subsection 1 Ordinary Incorporation (Articles 43 and 44)
Subsection 2 Consolidation-Type Merger (Articles 45 to 48)
Subsection 3 Incorporation-Type Company Split (Article 49 to Article 51)
Subsection 4 Share Transfer (Article 52)
Section 7 Valuation and Translation Adjustments or Accumulated Other Comprehensive Income (Articles 53 and 54)
Section 7-2 Share Subscription Rights (Article 54-2)
Section 8 Share Options (Article 55)
Chapter IV Special Provisions on Calculation of Acts Based on Reorganization Plan (Article 56)
Part III Accounting Documents
Chapter I General Provisions
Section 1 Principles of Presentation (Article 57)
Section 2 Financial Statements of Stock Companies (Articles 58 to 60)
Section 3 Consolidated Financial Statements of Stock Companies (Article 61 to Article 69)
Section 4 Financial Statements of Membership Companies (Articles 70 and 71)
Chapter II Balance Sheets, etc. (Articles 72 to 86)
Chapter III Profit and Loss Statements, etc. (Articles 87 to 95)
Chapter IV Statements of Changes in Net Assets, etc. (Article 96)
Chapter V Tables of Explanatory Notes (Articles 97 to 116)
Chapter VI Annexed Detailed Statements (Article 117)
Chapter VII Miscellaneous Provisions (Articles 118 to 10-3 of 102)
Part IV Audit of Accounting Documents
Chapter I General Rules (Article 121)
Chapter II Audits at Stock Companies Other Than Companies with Financial Auditor (s) (Article 122 to Article 102 14)
Chapter III Audits in Companies with Financial Auditor (s) (Article 125 to Article 132)
Part V Requirements for Special Provisions on Provision and Approval of Financial Statements to Shareholders
Chapter I Provision of Financial Statements, etc. to Shareholders (Article 133 to Article 103 14)
Chapter II Requirements Concerning Special Provisions on Approval of Financial Statements, etc. (Article 135)
Part VI Public Notice, etc. of Financial Statements
Chapter I Public Notice of Financial Statements (Article 136)
Chapter II Public Notice of Summary of Financial Statements
Section 1 General Provisions (Article 103 17)
Section 2 Summary of Balance Sheet (Article 103 18 to Article 142)
Section 3 Summary of Profit and Loss Statement (Article 143)
Section 4 Miscellaneous Provisions (Article 104 14 to Article 146)
Chapter III Miscellaneous Provisions (Article 104 17 and Article 104 18)
Part VII Matters Related to Figures, etc. Pertaining to Accounting of Stock Companies
Chapter I Amount of Surplus of Stock Companies (Article 104 19 and Article 105 10)
Chapter II Reductions in the Amount of Stated Capital, etc. (Article 151 and Article 152)
Chapter III Appropriation of Surplus (Article 153)
Chapter IV Right to Demand Distribution of Monies upon Payment of Dividends of Surplus (Article 105 14)
Chapter V Requirements for Special Provisions on Organs That Decide Distributions of Surplus (Article 155)
Chapter VI Distributable Amount (Article 156 to Article 161)
Part VIII Matters Related to Figures, etc. Pertaining to Accounting of Membership Companies (Article 162 to Article 166)
0 Financial Instruments and Exchange Act (Extract) (Act No. 25 of 1948)
Chapter I General Provisions (Articles 1 to 2-2)
Chapter II Disclosure of Corporate Affairs (Article 2-3 to Article 27)
Chapter II-II? Chapter IX (Omitted)
0 Regulation on Terminology, Forms, and Preparation Methods of Financial Statements, etc.
(Ministry of Finance Order No. 59 of 1963)
Chapter I General Provisions (Article 1 to Article 10-3)
Chapter II Balance Sheets
Section 1 General Provisions (Article 11 to Article 13)
Section 2 Assets
Division 1 General Provisions (Article 14)
Division 2 Current Assets (Articles 15 to 21)
Division 3 Fixed Assets (Article 22 to Article 35)
Division 4 Deferred Assets (Articles 36 to 38)
Division 5 Miscellaneous Provisions (Articles 39 to 44)
Section 3 Liabilities
Division 1 General Provisions (Article 45 and Article 46)
Division 2 Current Liabilities (Article 47 to Article 50)
Division 3 Fixed Liabilities (Article 51 to Article 53)
Division 4 Miscellaneous Provisions (Articles 54 to 58)
Section 4 Net Assets
Division 1 General Provisions (Article 59)
Division 2 Shareholders' Equity (Article 60 - Article 66-2)
Division 3 Valuation and Translation Adjustments (Article 67)
Division 3-2 Share Subscription Rights (Article 67-2)
Division 4 Share Options (Article 68)
Division 5 Miscellaneous Provisions (Articles 68-2 to 68-4)
Chapter III Profit and Loss Statement
Section 1 General Provisions (Articles 69 to 71)
Section 2 Net Sales and Cost of Sales (Articles 72 to 83)
Section 3 Selling Expenses and General and Administrative Expenses (Articles 84 to 89)
Section 4 Non-Operating Revenues and Non-Operating Expenses (Articles 90 to 95)
Section 5 Extraordinary Profit and Extraordinary Loss (Articles 95-2 to 95-4)
Section 6 Net Profit for the Period or Net Loss for the Period (Articles 95-5 to 95-5-3)
Section 7 Miscellaneous Provisions (Articles 96 to 98-2)
Chapter IV Statements of Changes in Net Assets
Section 1 General Provisions (Article 99 and Article 100)
Section 2 Shareholders' Equity (Article 101 and Article 102)
Section 3 Valuation and Translation Adjustments (Article 103 and Article 104)
Section 3-2 Share Subscription Rights (Article 104 - 2)
Section 4 Share Options (Article 105)
Section 5 Matters to Be Stated in Notes (Article 106 to Article 109)
Section 6 Miscellaneous Provisions (Article 109 - 2)
Chapter V Cash Flow Statement
Section 1 General Provisions (Article 110 to Article 112)
Section 2 Methods for Presenting a Cash Flow Statement (Article 113 to Article 116)
Section 3 Miscellaneous Provisions (Articles 117 to 119)
Chapter VI Supplementary Schedules (Article 102 to Article 126)
Chapter VII Financial Statements of Special Companies Submitting Financial Statements (Article 102 17 and Article 102 18)
Chapter VIII Financial Statements of Specified Companies Complying with Designated International Accounting Standards (Article 102 and Article 103)
Chapter IX Financial Documents of Foreign Companies (Article 131 to Article 135)
0 Ordinance on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements
(Ordinance of the Ministry of Finance No. 28 of 1976)
Chapter I General Provisions (Articles 1 to 16-2)
Chapter II Consolidated Balance Sheets
Section 1 General Provisions (Article 17 to Article 20)
Section 2 Assets (Articles 21 to 34-3)
Section 3 Liabilities (Articles 35 to 41-2)
Section 4 Net Assets (Articles 42 to 44-2)
Section 5 Miscellaneous Provisions (Articles 45 to 47)
Chapter III Consolidated Profit and Loss Statement
Section 1 General Provisions (Article 48 to Article 50)
Section 2 Net Sales and Cost of Sales (Articles 51 to 54)
Section 3 Selling Expenses and General and Administrative Expenses (Articles 55 to 56)
Section 4 Non-Operating Revenues and Non-Operating Expenses (Articles 57 to 61)
Section 5 Extraordinary Profit and Extraordinary Loss (Articles 62 to 64)
Section 6 Net Income for the Current Period or Net Loss for the Current Period (Articles 65 to 65-3)
Section 7 Miscellaneous Provisions (Articles 66 to 69)
Chapter III-2 Consolidated Statements of Comprehensive Income
Section 1 General Provisions (Articles 69-2 to 69-4)
Section 2 Other Comprehensive Income (Articles 69-5 and 69-6)
Section 3 Comprehensive Income (Article 69-7)
Chapter IV Consolidated Statements of Changes in Net Assets
Section 1 General Provisions (Articles 70 and 71)
Section 2 Shareholders' Equity (Article 72)
Section 3 Accumulated Other Comprehensive Income (Article 73 and Article 74)
Section 3-2 Share Subscription Rights (Article 74-2)
Section 4 Share Options (Article 75)
Section 5 Non-Controlling Interests (Article 76)
Section 6 Matters to Be Stated in Notes (Articles 77 to 80)
Section 7 Miscellaneous Provisions (Article 81)
Chapter V Consolidated Cash Flow Statement
Section 1 General Provisions (Article 82 and Article 83)
Section 2 Methods for Presenting a Consolidated Cash Flow Statement (Articles 84 to 87)
Section 3 Miscellaneous Provisions (Articles 88 to 90)
Chapter VI Consolidated Supplementary Schedules (Articles 91 to 92-2)
Chapter VII Special Provisions for Business Accounting Standards
Section 1 Designated International Accounting Standards (Articles 93 and 93-2)
Section 2 Japan Modified International Standards (Articles 94 and 94-2)
Chapter VIII Miscellaneous Provisions (Articles 95 to 98)
0 Regulation on Terminology, Forms, and Preparation Methods of Quarterly Financial Statements, etc.
(Cabinet Office Order No. 63 of 2007)
Chapter I General Provisions (Article 1 to Article 24)
Chapter II Quarterly Balance Sheets
Section 1 General Provisions (Article 25 to Article 27)
Section 2 Assets (Articles 28 to 41)
Section 3 Liabilities (Articles 42 to 47)
Section 4 Net Assets (Articles 48 to 52)
Section 5 Miscellaneous Provisions (Articles 53 to 55)
Chapter III Quarterly Profit and Loss Statement
Section 1 General Provisions (Articles 56 and 57)
Section 2 Net Sales and Cost of Sales (Articles 58 to 60)
Section 3 Selling Expenses and General and Administrative Expenses (Articles 61 and 62)
Section 4 Non-Operating Revenues and Non-Operating Expenses (Articles 63 to 65)
Section 5 Extraordinary Profit and Extraordinary Loss (Articles 66 to 68)
Section 6 Quarterly Net Profit or Quarterly Net Loss (Articles 69 to 70-2)
Section 7 Miscellaneous Provisions (Articles 71 to 73)
Chapter IV Quarterly Cash Flow Statement
Section 1 General Provisions (Article 74 and Article 75)
Section 2 Methods for Presenting a Quarterly Cash Flow Statement (Articles 76 and 77)
Chapter V Notes on Shareholders' Equity, etc. (Articles 78 to 82)
Chapter VI Quarterly Financial Statements of Specified Companies Complying with Designated International Accounting Standards (Articles 83 and 84)
Chapter VII Quarterly Financial Documents of Foreign Companies (Article 85 to Article 89)
0 Regulation on Terminology, Forms, and Preparation Methods of Quarterly Consolidated Financial Statements
(Cabinet Office Order No. 64 of 2007)
Chapter I General Provisions (Article 1 to Article 29)
Chapter II Quarterly Consolidated Balance Sheets
Section 1 General Provisions (Article 30 to Article 32)
Section 2 Assets (Article 33 to Article 46)
Section 3 Liabilities (Articles 47 to 53)
Section 4 Net Assets (Articles 54 to 59)
Section 5 Miscellaneous Provisions (Articles 60 to 63)
Chapter III Quarterly Consolidated Profit and Loss Statement
Section 1 General Provisions (Articles 64 and 65)
Section 2 Net Sales and Cost of Sales (Articles 66 to 68)
Section 3 Selling Expenses and General and Administrative Expenses (Articles 69 and 70)
Section 4 Non-Operating Revenues and Non-Operating Expenses (Articles 71 to 73)
Section 5 Extraordinary Profit and Extraordinary Loss (Articles 74 to 76)
Section 6 Quarterly Net Profit or Quarterly Net Loss (Article 77 to Article 78-2)
Section 7 Miscellaneous Provisions (Articles 79 to 83)
Chapter III-2 Quarterly Consolidated Comprehensive Income Statement
Section 1 General Provisions (Article 83-2 to Article 83-4)
Section 2 Other Comprehensive Income (Article 83-5)
Section 3 Quarterly Comprehensive Income (Article 83-6)
Chapter IV Quarterly Consolidated Cash Flow Statement
Section 1 General Provisions (Articles 84 and 85)
Section 2 Methods for Presenting a Quarterly Consolidated Cash Flow Statement (Articles 86 and 87)
Chapter V Notes on Shareholders' Equity, etc. (Articles 88 to 92)
Chapter VI Special Provisions for Business Accounting Standards
Section 1 Designated International Accounting Standards (Articles 93 and 93-2)
Section 2 Japan Modified International Standards (Articles 94 and 94-2)
Chapter VII Miscellaneous Provisions (Article 95)
Part II Accounting Standards
0 Accounting Standards by the Business Accounting Deliberation Council
Accounting Standards for Foreign Currency Transactions
Accounting Standards for Preparation of Consolidated Statements of Cash Flows
Accounting Standards for Research and Development Costs
Accounting Standards for Tax Effect Accounting
Accounting Standards for Net Income per Share
Accounting Standards for Directors' Bonuses
Accounting Standards for Directors' Bonuses
Accounting Standards for Directors' Bonuses
Accounting Standards for Directors' Bonuses
Accounting Standards for Directors' Bonuses
Accounting Standards Preparation Standards Partial Revision of 』 "
Items
Items
0 Accounting Standards by the Business Accounting Council
Business Accounting Principles
First General Principles
Second General Principles
Third Balance Sheet Principles
Business Accounting Principles Notes
Accounting Standards for Foreign Currency Transactions, etc.
First Purpose of Preparation of Consolidated Cash Flow Statements, etc.
Second Purpose of Preparation of Consolidated Cash Flow Statements, etc.
Second Purpose of Preparation of Consolidated Cash Flow Statements, etc.
First Purpose of Preparation of Consolidated Cash Flow Statements, etc.
First Purpose Accounting Standard for Business Divestitures
No. 7 Accounting Standard for Business Divestitures
No. 8 Accounting Standard for Stock Options
No. 9 Accounting Standard for for Valuation of Inventory
No. 10 Accounting Standard for Financial Instruments
No. 11 Accounting Standard for Related Party Disclosures
No. 12 Accounting Standard for Quarterly Financial Statements
No. 13 Accounting Standard for Disclosures of Segment Information
No. 16 Accounting Standard for Asset Retirement Obligations
No. 20 Accounting Standard for Consolidated Financial Statements
No. 21 Accounting Standard for Business Combinations