PROBLEM TO BE SOLVED: To provide paper for practicing calculation and a calculation practicing notebook, which allow a user such as a beginner of calculation to practice a calculation method of borrowing when solving the numerical expression of subtraction including the calculation of borrowing.;SOLUTION: This invention relates to the calculation practicing notebook 1, wherein a minuend description part 12 in which a minuend 13 is described beforehand or is filled by the user, a subtrahend description part 14 in which a subtrahend 15 is described beforehand or is filled by the user, and a solution fill-in part 21 which is located in the lower stage of a numerical expression description part 11 and in which the solution of the numerical expression is filled by the user, are arranged for performing practice for solving the numerical expression by paper calculation, wherein a first arrow 31 beforehand described from the figure in the ten's place of the minuend 13 toward the direction of the figure in the ones place of the subtrahend 15, a second arrow 32 beforehand described from the figure in the ones place of the subtrahend 15 toward the right direction, and a third arrow 33 beforehand described at the upper part of the second arrow 32 and also toward the ones place of the minuend 13, are described.;COPYRIGHT: (C)2010,JPO&INPIT
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