How to become a Tax Officer
Checks tax returns filed by taxpayers, manages and collects taxes that have been assessed and carries out tax audits.
Main tasks
- Collecting tax properly and fairly under the law
- Checking the tax returns filed by taxpayers
- Carrying out on-site audits when a return needs investigating
- Checking that taxes are paid by the due date
- Checking claims for overpaid tax and refunding taxpayers
- Sending reminders when taxes are not paid on time
- Investigating and seizing taxpayers' assets when they still do not pay after reminders
- Selling seized assets at public auction
- Setting the valuation standards used to calculate inheritance tax and other taxes
- Running publicity and public hearings to improve understanding of tax
- Giving taxpayers information so they can calculate their tax correctly, and answering their questions
- Gathering information on business conditions in different industries and areas to help investigate tax evasion
- Coordinating staff workloads
Workers in this job say university or high school is common. From job tag's survey of people in each job, who could give several answers. It shows what workers see as common, not how many workers hold each level.
How to become one
Tax officers are generally hired from those who pass the tax officer recruitment exam, aimed mainly at high school graduates, or the national tax specialist recruitment exam, aimed at university graduates. All officers hired through the tax officer recruitment exam enter the National Tax College as general course students for about one year of set training before starting work. After the general course they are posted to a tax office. After three years of work they take a three-month intermediate course, learning the knowledge and skills needed for audit and collection work with a curriculum matched to their department. After that, three further training courses, the specialist, international and main courses, are offered to those who pass selection exams. A research course, studying more specialist theory, is also offered to selected graduates of the main course. All officers hired through the national tax specialist exam take about three months of basic specialist training at the National Tax College and are then posted to a tax office within the regional taxation bureau that hired them. After one year of on-the-job training they take about one month of training in their specialist tax law, then gain two more years of work experience before about seven months of specialist training. After that, they can sit an exam to study a specialist field for four to five months on the international or specialist course. Those selected as researchers spend one year and three months learning advanced specialist tax theory. After 10 to 15 or more years of service, officers are exempt from some subjects of the certified public tax accountant exam, and those with 23 or more years of service who complete designated training can qualify as a certified public tax accountant without sitting the exam.
Pay · Job openings · AI and this job
- 0.62 job openings per applicant at Hello Work (2025). A current demand signal, not a projection. It counts only the jobs and job seekers registered at Hello Work, Japan's public employment offices, and many graduate and professional hires never pass through it.
- Generative AI could change some tasks in this job, by the ILO's global estimate.
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Questions people ask
How do I become a Tax Officer?
Tax officers are generally hired from those who pass the tax officer recruitment exam, aimed mainly at high school graduates, or the national tax specialist recruitment exam, aimed at university graduates. All officers hired through the tax officer recruitment exam enter the National Tax College as general course students for about one year of set training before starting work. After the general course they are posted to a tax office. After three years of work they take a three-month intermediate course, learning the knowledge and skills needed for audit and collection work with a curriculum matched to their department. After that, three further training courses, the specialist, international and main courses, are offered to those who pass selection exams. A research course, studying more specialist theory, is also offered to selected graduates of the main course. All officers hired through the national tax specialist exam take about three months of basic specialist training at the National Tax College and are then posted to a tax office within the regional taxation bureau that hired them. After one year of on-the-job training they take about one month of training in their specialist tax law, then gain two more years of work experience before about seven months of specialist training. After that, they can sit an exam to study a specialist field for four to five months on the international or specialist course. Those selected as researchers spend one year and three months learning advanced specialist tax theory. After 10 to 15 or more years of service, officers are exempt from some subjects of the certified public tax accountant exam, and those with 23 or more years of service who complete designated training can qualify as a certified public tax accountant without sitting the exam.
Do you need a degree to become a Tax Officer?
Not always. In this job's census occupation group, 36% of workers are university graduates.
Will AI change the work of a Tax Officer?
Generative AI could change some tasks in this job, by the ILO's global estimate.
Sources
- Ministry of Health, Labour and Welfare: Employment Referrals for General Workers (一般職業紹介状況): Hello Work job-openings-to-applicants ratio by occupation (2025 annual (release of 2026-10-02)), Government Standard Terms of Use 2.0, retrieved 4 October 2026
- Statistics Bureau of Japan (MIC): 2020 Population Census (令和2年国勢調査) detailed sample tabulation: employed by occupation, sex, age and education (2020 Census (tables 9-1 and 15-1, published 2022-12-27)), Government Standard Terms of Use 2.0, retrieved 4 October 2026
- JILPT (職業情報データベース) via MHLW job tag: job tag download data: 解説系 (descriptions, how to become, related qualifications) and 簡易版数値系 (interests, tasks, education) (解説系 ver.7.01 (2026-06-04); 簡易版数値系 ver.7.00 (2026-03-17)), retrieved 4 October 2026
- International Labour Organization, Generative AI and Jobs: A Refined Global Index of Occupational Exposure (ILO Working Paper 140, Gmyrek et al.) (ILO Working Paper 140, May 2025, Annex Table A1), CC BY 4.0, retrieved 4 October 2026
独立行政法人労働政策研究・研修機構(JILPT)作成 職業情報データベース 解説系ダウンロードデータ(IPD_DL_description_7_01.xlsx)ver.7.01 職業情報提供サイト(job tag)より2026年10月4日にダウンロード(https://shigoto.mhlw.go.jp/User/download)を加工して作成
独立行政法人労働政策研究・研修機構(JILPT)作成 職業情報データベース 簡易版数値系ダウンロードデータ(IPD_DL_numeric_7_00.xlsx)ver.7.00 職業情報提供サイト(job tag)より2026年10月4日にダウンロード(https://shigoto.mhlw.go.jp/User/download)を加工して作成
Sources: JILPT Occupational Information Database download data via job tag (解説系 ver.7.01 and 簡易版数値系 ver.7.00, downloaded 4 October 2026), processed by Peernovo; MHLW, Basic Survey on Wage Structure 2025; Statistics Bureau of Japan, 2020 Population Census; MEXT, School Basic Survey 2025; MHLW, Employment Referrals for General Workers (Hello Work statistics). Figures processed by Peernovo. English job names, translations and the matching of jobs to statistical groups, schools and degree fields by Peernovo.
Updated 4 October 2026
