How to become 税理士education, training, experience, licenses and the steps to enter
Average annual pay
¥8.11M
≈ $51,562
Top pay (est.)
¥15.09M
Top 10% ¥12.76M
Pay in 5 years
¥8.47Mest.
2031
Pay in 10 years
¥8.84Mest.
¥7.61M–¥10.27M
Outlook score
42/100
★★☆☆☆ Below average
AI replacement risk
85%
Very high
Labor demand
Low
Openings-to-applicants 0.62x
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)
税理士になるには、弁護士や公認会計士の資格を持っていること又は、税理士試験に合格した後、2年間の実務経験（合格前でも可）を経て、日本税理士会連合会に登録し、地域の税理士会に入会することが必要である。税理士として実務修習を積んだ後、個人事務所を開業するケースがほとんどである。また、顧客の要望が多様化したため、数人の税理士が共同して事務所を持ったり法人化するケースも増えている。
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。
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。
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
Evaluating Information to Determine Compliance with StandardsWorking with ComputersUpdating and Using Relevant KnowledgeOrganizing, Planning, and Prioritizing WorkGetting InformationMaking Decisions and Solving ProblemsAnalyzing Data or InformationProcessing Information
Important abilities
Written ExpressionProblem SensitivityOral ComprehensionOral ExpressionWritten ComprehensionNumber Facility
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)
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.
Pay and employment figures are national statistics. Projected pay, outlook scores and AI replacement risk are estimates from the Shigoto Zukan model, not guarantees. To request a correction, use the contact form. How to read the data
Sources: Basic Survey on Wage Structure (2025), Population Census and Hello Work employment statistics as published on the MHLW job tag site (retrieved Nov 1, 2026); Occupational Information Database (JILPT). Pay ranges, projections and scores are Shigoto Zukan estimates.