Academic Programs

MSc in Accountancy & Taxation

  1. TOP
  2. Programs
  3. MSc in Accountancy & Taxation

M.Sc. in Taxation

Ranked third best in the world in its category (Best Master's Ranking 2018), our MSc in Accountancy & Taxation program enables students to acquire problem-solving and proposal skills in addition to the specialized knowledge needed to be an effective tax accountant, producing highly-skilled professional accountants who can expertly advise clients on issues of management as well as finance.

The Certified Public Tax Accountant examination requires passing five out of a total of eleven subjects. Students who take the Accounting Finance course model and complete a master's thesis in the field of accounting can apply for an exemption from one subject in the accounting field. Furthermore, those who take and complete both the Accounting and Finance and Tax Law models in a minimum of three years are eligible to receive a double master's degree and exemption from up to three of the subjects on the Certified Public Tax Accountant exam.


What is the Tax Accountant Training Program?

MSc in Accountancy & Taxation Ranking

The Best Masters Ranking worldwide is a ranking of business schools conducted by SMBG, a France-based company, and is not biased towards any particular region. The ranking is based on evaluation of the program itself, salary after graduation, and satisfaction of the students.


  • Tax Law

    #3 Worldwide

    Best Masters Ranking 2021

  • Tax Law

    #1 Asia

    Best Masters Ranking 2021



Environment


Connect and study with ambitious tax professionals

Collaborate with a wide range of students from their mid-20s to 60s in case method-style lectures, group sessions, and class discussions, meeting and engaging with peers who have many years of experience in the fields of accounting and taxation, as well as various other industries and sectors.

The program offers flexible options for students coming from varying circumstances. There are those who aim to pass the exam while working at a tax accountant's office, as well as those who aim to become corporate CFOs. 90% of students complete the program in the standard two years, but students have the option to extend their program duration to up to four years through the Long-Term Course System.


Current students by industry


Current students by age


Interview



  • Rie Tanaka

    The methodology opened the possibility to think about the case problem based on the law, the theory and the case precedent. This is something that I could not have achieved by simply studying for the certified tax accountant examination.

    Rie Tanaka
    Double Master

  • Atsuya Shimizu

    You can engage with a group aiming to be tax accountants working on the front line of society - not just a simple tax accountant. This is very exciting.

    Atsuya Shimizu
    Graduate, March 2016
    Yamada & Partners Tax Accounting Firm

  • Mamoru Ichihara

    We have the chance to constantly be inspired by the attitudes of students from various industries that are striving for their respective goals.

    Mamoru Ichihara
    Enrolled September 2016
    Yanagawa Tax Accounting Firm

  • Eiko Sugiura

    It is highly attractive to be able to obtain knowledge that is directly linked to my practical business in the field of tax planning.

    Eiko Sugiura
    Enrolled April 2015

  • Satoshi Oura

    Having the opportunity to exchange with students in diversified industries has created an unparalleled environment.

    Satoshi Oura
    Enrolled April 2016
    AIM Corporation

  • Satoshi Oura

    It was the best environment that provided me with a unique learning experience when I looked beyond my qualification as a tax accountant and MBA.

    Satoshi Oura
    Graduated March 2018
    Representative Director, Connect Consulting Co.
    Tax Accountant, Real Estate Consultant


VIEW ALL



Report



VIEW ALL




Column


What is a tax accountant?

As of 2014, the number of registered tax accountants was 75,146. The number of registered tax accountants as of 2014 was 75,146. (Excerpt from the National Tax Agency website)

In addition to passing the Certified Public Tax Accountant Examination, those who are exempted from taking the Certified Public Tax Accountant Examination for all subjects under the provisions of the Certified Public Tax Accountant Act, lawyers (including those who are qualified to be lawyers), and certified public accountants (including those who are qualified to be certified public accountants) are eligible to become certified public tax accountants. Those who have passed the exam and those who have been exempted from the exam are also required to have been engaged in accounting-related work (accounting work with balance sheet accounts and profit and loss statements) for a total of at least two years.

The Certified Public Tax Accountant exam requires you to pass five of the 11 subjects.
Of these, two accounting subjects, bookkeeping theory and financial statement theory, are required. Three of the nine tax law subjects must be selected and taken. The tax law subjects include Income Tax Law, Corporate Tax Law, Inheritance Tax Law, Consumption Tax Law or Liquor Tax Law, National Tax Collection Law, Resident Tax or Enterprise Tax Law, and Fixed Property Tax Law. Of these, the Income Tax Law and the Corporation Tax Law are required elective subjects, so you need to pass three subjects, including one of either of them.

Since the Certified Public Tax Accountant exam is based on the "subject pass" system, candidates do not need to take all five subjects at once, but can take them one at a time. This is one of the qualifications that are easy for working people to pursue while working.

What does a tax accountant do?

A certified tax accountant is one of the national qualifications stipulated in the Certified Tax Accountant Act.
Article 1 of the Certified Public Tax Accountant Act states, "The Certified Public Tax Accountant's mission is to respond to the trust of taxpayers and to ensure the proper fulfillment of tax obligations stipulated in laws and regulations related to taxation, as a tax specialist, in an independent and fair position, in accordance with the principles of the tax return and tax payment system. The mission is to respond to the trust of taxpayers in accordance with the principles of the tax return and tax payment system and to achieve the proper fulfillment of tax obligations stipulated in laws and regulations related to taxation.

(1) Tax agent (Article 2, Paragraph 1, Item 1 of the said Act)
To represent and act on behalf of clients with respect to declarations, applications, claims or appeals based on laws and regulations related to taxation or the Administrative Appeal Act, and with respect to claims and statements in response to investigations or dispositions by tax authorities.
(2) Preparation of tax documents.

(2) Preparation of tax documents (Article 2, Paragraph 1, Item 2 of the said Act)
Preparation of tax returns, applications, requests, appeals, and other documents to be prepared and submitted pursuant to the provisions of laws and regulations.
Mainly, preparation of tax returns.

(3) Tax consultation (Article 2, paragraph (1), item (iii) of the said Act)
(3) Tax consultation (Article 2, paragraph (1), item (iii) of the said Act): To provide consultation on matters related to the calculation of taxes, etc., in relation to the assertion and statement in tax representation or the preparation of tax documents.
(3) Tax consultation (Article 2, Paragraph 1, Item 3 of the said Act)

In connection with the above operations
(4) Preparation of financial statements
(5) Bookkeeping of accounting books on behalf of the company
(6) Other financial affairs
In 2001, the Certified Public Tax Accountant Act was amended to incorporate Certified Public Tax Accountant firms.
The 2001 amendment to the Certified Public Tax Accountant Act allowed for the incorporation of certified public tax accountants as "Certified Public Tax Accountant Corporations," which resulted in the creation of "employee certified public tax accountants" who operate the certified public tax accountant corporations in addition to "practicing certified public tax accountants" who operate private offices.
In addition, in the 2014 amendment to the Act, "assistant certified tax accountants," who had been hired and worked for practicing certified tax accountants and certified tax accountant corporations, were changed to "affiliated certified tax accountants," and can perform certified tax accountant services by being commissioned by others.


Read More



  • Extend your reach to global lengths

    With forward-thinking programs taught in auditoriums ideal for case method style courses by faculty renowned for their experience in both business and academics, there's no question as to why our school has consistently been ranked amongst and above Asia's top business schools (1st in Japan) in the QS/FT rankings.

    Advantages of study at our institution


International accreditation


MSc in Taxation program covers all of the required fields for licensed tax accountants. While enrolled in the program you will acquire specialist management knowledge through the MBA-based curriculum while increasing your strategic intellectual focus in taxation.

  • Business Law
  • Tax Law
  • Income Tax Law
  • Inheritance Tax Law
  • International Taxation
  • Consumption Tax Law
  • Corporate Tax Law
  • Business Analysis
  • Financial Accounting
  • Managerial Accounting
  • Tax Accounting
  • Tax Audit & Negotiation
  • Corporate Valuation and Management
  • Business Succession Planning & Mgmt.
  • Mgmt. and Planning for Real Estate
  • Mgmt. and Planning for Financial Products

Related Programs


  • Small and Medium Business Consultant Training Course

    The curriculum of the Small and Medium Enterprise Management Consultant Training Course is linked to the EMBA courses. Students can obtain an MBA along with the national qualification of SME diagnostician by fulfilling the requirements for degree acquisition and completing the consulting practicum (20 credits). Regardless of the qualification, students can also participate in the consulting practice to deepen their understanding of corporate diagnosis and enhance their practical skills.

    See more



Abroad



Brochure & Application Guide

Download materials that comprehensively introduce programs of study, employment, and international exchange at the NUCB Business School, as well as materials that introduce in detail the schedule and examination subjects of last year's entrance examinations, a collection of entrance examination questions, entrance examination data, and entrance qualification examination forms.

Request for Information


Enrollment (Admissions, Tuition, Consultation)


  • MBA Infosessions in Nagoya and online

    NUCB Business School offers infosessions and individual consultations in Nagoya and online.
    Please feel free to contact us for more information.

    See the Program