税理士 税理士
What 税理士 do
An English description is being prepared. Japanese description:
税理士法では、「税理士は、税務に関する専門家として、独立した公正な立場において、申告納税制度の理念にそって、納税義務者の信頼にこたえ、租税に関する法令に規定された納税義務の適正な実現を図ることを使命とする」と規定している。主な仕事としては、個人や企業などの納税者と税務署の間に立って税金の申告・申請・不服申立てなどの代理を行う「税務代理」、税務署に提出する書類を作成する「税務書類の作成」、税金に関して困ったとき、わからないとき、知りたいときに相談に応じる「税務相談」がある。
また、税務職員が一定の法定権限の下に納税者に対して納税に関する質問や検査をする税務調査の際に、税理士が納税者に代わって税務調査に立会い、納税者の権益を擁護することもある。更に、税務訴訟において納税者の正当な権利、利益の救済を援助するため、補佐人として、弁護士である訴訟代理人とともに裁判所に出頭し、陳述（出廷陳述）することもある（「補佐人制度」）。
その他、会計帳簿の記帳など財務・会計に関する業務も行う（「会計業務」）。また、経営の問題や、財産の運用・管理などのアドバイスを求められるケースが増えている。
税理士は、申告納税制度をスムーズに進めていくうえで重要な責任を持つとともに、経営者の相談相手としての役割も大きくなっている。
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Employment type of workers
税理士 salary
The average annual pay for 税理士 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 税理士 (3, 5 and 10 years)est.
Today ¥8.11M → in 3 years ¥8.32M → in 5 years ¥8.47M → in 10 years ¥8.84M (10-year range ¥7.61M–¥10.27M). The model assumes pay growth of +0.9% 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 税理士
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 税理士? 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 税理士
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
| 税理士 Japan | Accountants and Auditors United States | |
|---|---|---|
| Median / average pay | ¥8.11M ≈ $51,562 | $83,680 |
| Pay in 10 years (est.) | ¥8.84M | $101,700 |
| Outlook score | 42 | 47 |
| AI replacement risk | 85% 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 税理士
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
- 税理士 National license
- 簿記能力検定（全経上級）
- 簿記能力検定（全経１級）
- 簿記能力検定（全経２級）
- 簿記能力検定（全経３級）
- 日商簿記１級
- 日商簿記２級
- 日商簿記３級
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 税理士
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)
税法に関する専門知識の他、業務を正確に行うための計算能力や事務処理能力が求められる。
税理士試験は科目ごとに合格していけばよいため、多くの人は受験のために専門学校で勉強し、数年かけて資格取得に至る。
Career path and how to earn more as 税理士
Career-path guidance is being prepared. Pay by experience is shown in the Pay section.