What is the Japanese Certified Public Tax Accountant Examination?

The Japanese Certified Public Tax Accountant Examination is a national examination required to become a tax accountant in Japan. Tax accountants are tax professionals who provide services such as tax return preparation and tax consultation to taxpayers.

Examination Overview

• Organizer: National Tax Agency

• Examination Period: Early August every year

• Examination Subjects: 11 subjects in total, 5 subjects must be passed

• Passing Criteria: Total score of 270 or more out of 5 subjects (100 points per subject)

• Passing Rate: Approximately 3% (FY2022)

Structure of the Examination

• Accounting Subjects (2 subjects mandatory): Bookkeeping Theory, Financial Statements Theory

• Tax Law Subjects (3 subjects to be selected): Income Tax Law, Corporation Tax Law, Inheritance Tax Law, Consumption Tax Law, Liquor Tax Law, National Tax Collection Law, Local Tax, Business Tax, Fixed Asset Tax

Subject Selection System

The Japanese Certified Public Tax Accountant Examination adopts a subject-by-subject passing system. It is not necessary to take all 5 subjects at once. You can take each subject one by one, so you can proceed with your studies at your own pace.

Examination Characteristics

Many candidates start studying from 2 subjects, so it takes about 3-5 years for the fastest and 10 years on average to pass the examination. However, this is also proof that many people are challenging the examination while working.

There are also practical experience requirements for the examination qualifications and registration requirements, so it is a characteristic of the Japanese Certified Public Tax Accountant Examination that many people aim to pass the examination while working. According to the announcement by the Japan Tax Accountant Association, it takes an average of 8 years.

Examination Eligibility

The eligibility requirements for the Japanese Certified Public Tax Accountant Examination vary depending on your educational background and work experience. Please check the National Tax Agency website for details.

Procedures after Passing the Examination

After passing the Japanese Certified Public Tax Accountant Examination, you can become a tax accountant by applying for tax accountant registration and joining the Japan Tax Accountant Association.

Blog Content Ideas

• Study methods for the Japanese Certified Public Tax Accountant Examination

• Recommended textbooks and problem sets

• Passing experience stories

Additional Information

• The Japanese Certified Public Tax Accountant Examination is a challenging examination with a low passing rate. However, it is a rewarding career path for those who are interested in tax law and accounting.

• There are many resources available to help you prepare for the Japanese Certified Public Tax Accountant Examination, including online courses, study groups, and textbooks.

• It is important to start studying early and to develop a study plan that works for you.

• The Japanese Certified Public Tax Accountant Examination is a marathon, not a sprint. Be patient and persistent, and you will eventually achieve your goal.

I hope this information is helpful. Please let me know if you have any other questions.