公認会計士 公認会計士
What 公認会計士 do
An English description is being prepared. Japanese description:
企業ではコンピュータでの処理が進展しているため、「監査」の仕事は、公認会計士に情報処理の専門家が加わり、契約を結んだ企業へ出かけ、帳簿類のチェックや銀行預金の確認などを手分けして作業する。棚卸しにも立ち会う。このような調査のあと、企業の会計処理について公正ではないと判断した場合は、指導を行う。そして最終的には、企業が作成した財務の報告が適正かどうかの意見をまとめた「監査報告書」を作成する。このような監査は企業のみならず、学校法人、独立行政法人や地方公共団体等についても行われる。監査の仕事は、公正な立場でのぞむ必要がある。公認会計士には、正義感と独立性の維持を心がけることが大切である。また、公認会計士法では、「公認会計士は、監査及び会計の専門家として、独立した立場において、財務書類その他の財務に関する情報の信頼性を確保することにより、会社等の公正な事業活動、投資者及び債権者の保護等を図り、もつて国民経済の健全な発展に寄与することを使命とする。」と規定している。
公認会計士は、税理士登録することにより「税務」の仕事も行うことができる。企業や個人の納税申告書を作成したり、税金に関する相談やアドバイスをする。他に、企業の「財務諸表」を作成する「会計」の仕事、経営戦略などを提案するコンサルティング、「マネジメント・コンサルティング・サービス（MCS）」の仕事がある。
これらの他に、社会的役割として、地方公共団体の監査委員、外部監査人、商工会議所の経営アドバイザーなどに従事する者もいる。
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Employment type of workers
公認会計士 salary
The average annual pay for 公認会計士 in Japan is ¥8.11M (≈ $51,562; Basic Survey on Wage Structure (2025), national). The estimated median is ¥7.54M, the typical range is ¥5.01M–¥15.09M and the top 10% earn about ¥12.76M.
How does your pay compare with people your age?
Your numbers are not sent or stored. The distribution is estimated from Japan's national wage statistics, including pay differences by age.
Pay by ageest.
Estimated from the average pay and average age (42.2) using the age-wage curve of the Basic Survey on Wage Structure.
Pay by experienceest.
Pay by employment typeest.
The average hourly wage of ¥4,304 is 3.7× Japan's national average minimum wage of ¥1,177 (fiscal 2026). Minimum wage by prefecture →
Japanese pay is shown in yen (¥5.57M = 5.57 million yen ≈ 557万円). Dollar figures use the current rate of 157.25 yen per dollar and are for reference only; purchasing power differs.
Pay over time
| Year | Average pay | Employment | Openings ratio |
|---|---|---|---|
| 2021 | ¥6.59M | — | — |
| 2022 | ¥7.47M | — | — |
| 2023 | ¥7.47M | — | 0.70x |
| 2024 | ¥8.56M | — | 0.64x |
| 2025 | ¥8.11M | — | 0.62x |
Projected pay for 公認会計士 (3, 5 and 10 years)est.
Today ¥8.11M → in 3 years ¥8.31M → in 5 years ¥8.46M → in 10 years ¥8.82M (10-year range ¥7.58M–¥10.24M). The model assumes pay growth of +0.8% per year.
What drives the annual growth rate
Projected pay = current pay × (1 + annual growth)^years. The annual growth rate starts from a base wage-growth rate and adds or subtracts labor demand (the job-openings-to-applicants ratio), wage momentum and AI replacement risk for each occupation. Projections are not guarantees. How it is calculated →
Outlook score for 公認会計士
Each component is a percentile rank among all occupations in the same country (0–100). Weights: labor demand 25, wage momentum / openings 15, pay level 15, AI resistance 25, aging workforce 10 (Japan only), entry barrier 10.
Will AI replace 公認会計士? AI replacement risk
How AI is changing this job
A written analysis for this occupation is being prepared.
AI replacement risk compares the parts of a job that are easy to hand to AI or software (processing information, documentation, repetitive computer work) with the parts that are hard to automate (physical work, working closely with people, judgment in unpredictable settings), using the MHLW job tag survey on work activities, work context, skills and knowledge. The result is a relative position among all occupations in the country, scaled to 0–100%. Methodology →
Labor demand for 公認会計士
A ratio above 1.0 means there are more job openings than applicants (a labor shortage). The 5- and 10-year figures are estimates from the openings ratio, wage momentum and AI replacement risk.
The same job in the United States
| 公認会計士 Japan | Accountants and Auditors United States | |
|---|---|---|
| Median / average pay | ¥8.11M ≈ $51,562 | $83,680 |
| Pay in 10 years (est.) | ¥8.82M | $101,700 |
| Outlook score | 41 | 47 |
| AI replacement risk | 86% Very high | 86% Very high |
| Workers | — | 1.4M |
Matched by occupation (SOC code). Yen converted at 157.25 JPY/USD for reference; Japanese figures are averages, U.S. figures are medians, and the surveys define occupations differently.
Skills, education and requirements for 公認会計士
Key skills
Skill levels from the MHLW job tag worker survey.
Key knowledge areas
What the work involves
Important abilities
Licenses and certifications (Japan)
- 公認会計士 National license
Related qualifications listed on job tag (names in Japanese). Some are mandatory, others recommended.
Education of workers
Training before entry
Related work experience
Difficulty of entry: ★★★★★ Hard to enter (from education, training, experience, licenses)
How to become 公認会計士
The typical path in Japan is shown by the education, training and experience of current workers above and in the Japanese guidance below. A detailed English guide for this occupation is being prepared.
Guidance from job tag (Japanese)
公認会計士は、多くの者が監査法人等に就職するが、一般企業に就職し経験を積む者もいる。また、監査法人等を退職し独立して個人事務所を開設したり、起業したり、一般企業に転職してコンサルティングを行ったりと様々な活躍をする人もいる。
Career path and how to earn more as 公認会計士
Career-path guidance is being prepared. Pay by experience is shown in the Pay section.