What is the job description of a tax accountant?

  • Tax Preparation
    We prepare tax returns and other documents to be submitted to tax authorities on behalf of taxpayers.
  • Accounting
    They record the company's accounting books, prepare financial statements, and create financial statements, and also provide guidance on these tasks. Accounting work is increasingly being done using computers, using accounting software.
  • International Business
    With an increasing number of companies operating overseas, it may be necessary to have knowledge of both Japanese taxation and the taxation of the country to which you are expanding. Language skills are also required. Tax accountants are finding work all over the world.
  • Accounting Counselor
    Tax accountants work with company directors to prepare financial statements and report and disclose them to shareholders. Having a tax accountant on board as an accounting Counselor increases the credibility of financial statements.
  • Tax Agency
    In accordance with tax law, we handle tax returns, applications, claims, and attendance at tax audits to tax authorities on behalf of taxpayers.
  • Tax Consultation
    We provide consultation on specific tax matters such as income tax and inheritance tax.
  • Consulting services
    We provide advice on business plans and business improvement.
  • Inheritance and business succession
    We not only provide knowledge regarding inheritance for individuals, but also provide advice to smoothly promote business succession within companies.
  • Tax Litigation Assistant
    With the amendment of the Tax Accountant Act in 2002, tax experts can now appear in court as "assistants" alongside lawyers in tax litigation and other cases and make statements.

How to become a tax accountant?

In principle, to become a tax accountant, you must pass the tax accountant examination. After that, you can register as a tax accountant after gaining more than two years of practical experience.

test

The Certified Public Tax Accountant exam requires candidates to pass two compulsory accounting subjects (bookkeeping and financial statements) and three tax law subjects (Income Tax Act, Corporation Tax Act, Inheritance Tax Act, Consumption Tax Act or Liquor Tax Act, National Tax Collection Act, Resident Tax or Business Tax, Fixed Asset Tax) (however, one of the Income Tax Act or Corporation Tax Act is mandatory).

date of expiry

The tax accountant exam does not require you to take all five subjects at once, but instead allows you to take and pass one subject at a time. Furthermore, the subjects you pass are valid for life. Therefore, you can study to suit your lifestyle, such as trying to pass one subject each year, or of course trying to pass all five subjects at once. For example, you can pass two subjects over five years, one subject each year, and then pass the remaining three subjects after you get a job or retire to become a tax accountant, aiming to pass the exam over multiple years.

Subject Exemption System

There is a system for exempting students from certain subjects in the tax accountant exam. At Chiba University of Commerce, if students advance to the master's course or the professional degree course Graduate School of Accounting & Finance, MBA Program and use the tax accountant exam subject exemption system, they can aim to pass the tax accountant exam in six years from the time they begin studying bookkeeping at Mizuho-kai after entering the university. Students in Faculty of Commerce and Business Administration and Faculty of Policy and Information Studies can graduate from university in three years by meeting certain conditions and use the early graduation system that allows them to advance to graduate school or a professional degree course, making it possible for them to pass the tax accountant exam in five years.

Eligibility requirements

There are various eligibility criteria for taking the exam, including academic qualifications, qualifications, and work experience. Among these, the following are the eligibility criteria that university students can obtain.

  • Based on academic knowledge
    Students in their third year or above who have acquired 62 or more credits including law or economics-related subjects, or 36 or more credits including law or economics-related subjects (of which at least 24 credits must be general education subjects (excluding foreign language and health and physical education subjects))
  • By qualification
    Passed the 1st grade of the Nissho Bookkeeping Examination
    Passed the Advanced All Japan Bookkeeping Examination

Exam Dates and Results Announcement

The exam will be held over three weekdays from late July to mid-August.
The results are usually announced in December.

Courses offered

Accounting subjects (bookkeeping and financial statements) can be taken in the tax accountant course.
Eligible participants: Students who have passed the 1st level of the Nissho Bookkeeping Examination and students who belong to Mizuho-kai

*The above courses are free of charge.