The income tax law is becoming increasingly complex and difficult to navigate. As a result, aspiring tax professionals often struggle to grasp the ever more intricate subject matter. However, even experienced practitioners face challenges due to the constantly changing legal landscape brought about by legislation and case law. This 17th edition has been completely revised and updated to reflect the latest legal situation. The "Practical Cases on Income Tax/Payroll Tax" are designed primarily to give learners the opportunity to test and reinforce the foundational knowledge acquired in theoretical classes through practical exercises that are typical for training. However, this volume is not solely intended for "beginners"; advanced learners can also deepen their knowledge in a broader context based on the scope and difficulty of the cases presented.