In the Business School's Tax Accountant Training Program, thesis guidance seminars begin in the first year. Master's theses may be completed in seminars under the guidance of the professor in charge, with seminar students reviewing the thesis and discussing its contents with each other to complete the thesis. In addition, in order to provide high-quality, practical education, the university requires all faculty members to meet the global standards required for continuing international accreditation (AACSB International), including work experience related to the area of teaching, and a record of publications and books. More than 90% of our faculty members have experience in taxation and accounting. More than 90% of the faculty members are specialists working at the forefront of taxation and accounting. In this issue, I would like to report on the seminar camp for the master's thesis by Professor Tetsuya Sano, who specializes in accounting and financial accounting.
The subject of the review and discussion of the thesis at Professor Tetsuya Sano's seminar camp for the preparation of the master's thesis is a student who is currently working at an accounting firm with many social welfare corporations as clients, and is enrolled in the Accounting and Finance course, aiming to become a certified tax accountant. He is currently working for an accounting firm that has many social welfare corporations as clients. Professor Tetsuya Sano pointed out that "from the standpoint of 'efficiency,' it is about making a profit, and from the standpoint of 'effectiveness,' it is about contributing to society. In response to this point, the seminar students listed the scale of companies, regulations, sales and costs, and what can and cannot be indexed in terms of quality. This led to a deeper discussion on whether the development of efficiency in social welfare services itself would benefit users.
In the Certified Public Tax Accountant Training Program, students can aim to be exempted from up to three of the subjects that require passing five out of a total of 11 subjects in the Certified Public Tax Accountant Examination. Students who complete the program by taking the "Accounting Finance" course model and writing a master's thesis in the field of accounting can apply for exemption from one subject in the accounting field, and students who complete the program by taking the "Tax Law" course model and writing a master's thesis in the field of tax law can apply for exemption from two subjects in the tax law field.
Furthermore, by taking and completing both the Accounting and Finance and Tax Law models in a minimum of three years, students can obtain a double master's degree and be exempted from up to three subjects on the National Tax Examination. All graduates who have applied for exemption from the Certified Public Tax Accountant Examination to the National Tax Agency after completing this program have received the exemption and are registered as Certified Public Tax Accountants.